The tariff classification of a barrier transfer machine from Canada

N359575
March 23, 2026
CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8428.90.0390
Vanessa DePasquale Northern Customs Brokers 2351 Whirlpool St. Niagara Falls, NY 14305 RE: The tariff classification of a barrier transfer machine from Canada Dear Ms. DePasquale: In your letter dated March 9, 2026, you requested a tariff classification ruling on behalf of your client, Les Entreprises MOOVOP Inc. The merchandise under consideration is identified as a used MOOVOP Barrier Transfer Machine, which is described as a self-propelled machine for reconfiguring traffic lanes. It lifts temporary concrete barriers, transports them across its body, and lowers the barriers back onto the roadway. The machine has an open frame, requires two operators, and is designed to be used in controlled work zones, such as secured construction or maintenance zones. Having a maximum speed of 18 mph, it cannot be used on public highways. The barrier transfer machine is composed of an S-shaped conveyor system and a structure made up of two balconies and a central frame. The central frame supports the conveyor system, an engine, and several hydraulic systems. Each balcony has its own control box and an independent steering system, allowing either end to serve as the front or rear of the machine. The S-shaped conveyor system is mounted beneath the frame and is composed of pickup sections at each end, two turn sections, and a central section. The conveyor uses wheels to grip the heads of the temporary barriers and lift them approximately two to three inches off the ground. The pickup sections are slightly sloped so that the barriers can be lowered back onto the roadway. In your submission, you suggest that the subject machine is classifiable in heading 8426, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.” We disagree. Based on the documents in your submission, the subject barrier transfer machine is not of the same class or kind of machines of heading 8426.

The applicable subheading for the MOOVOP Barrier Transfer Machine will be 8428.90.0390, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
(for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division