The tariff classification of the Turnout Remover and Carrier System from Australia

N363001
July 29, 2026
CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8426.19.0000
Anthony Stewart Genesis Rail & Plant LLC 110 Gipps Street Wollongong 2500 Australia RE: The tariff classification of the Turnout Remover and Carrier System from Australia Dear Mr. Stewart: In your letter dated July 8, 2026, you requested a tariff classification ruling. The Turnout Remover and Carrier System (TRACS) is a type of railroad infrastructure maintenance and construction machine. It is designed to lift and transport prefabricated railway track sections, such as railway switch and crossing track panels, underneath its frame. The machine has an adjustable frame, allowing it to straddle railway tracks of different rail gauges. The TRACS is self-propelled, diesel-powered, and remotely operated. It features hydraulically powered telescopic columns at each corner of its rectangular frame. The columns are mounted on two mobile crawler track bases, and the frame is equipped with an engine, a startup control box, a remote-control receiver, and a central lifting assembly. The lifting assembly consists of a high-capacity hydraulic ram with 1.219 meters of vertical travel, and can be fitted with various beam attachments, such as standard H beams, hydraulic H beams, and hydraulic panel grabs. These attachments have anchor points for adjustable chains or lift straps, which are used to secure and lift different track sections. The TRACS will be imported in several models, designated as TRACS Alpha, TRACS Bravo, and TRACS Charlie. All three are functionally the same but differ in overall dimensions and extendibility, with overall lengths ranging from 3.292 meters to 6.37 meters. The applicable subheading for the Turnout Remover and Carrier System will be 8426.19.0000, 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: Overhead traveling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: 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 P. Forkan Director National Commodity Specialist Division