R01730 R0 Ruling Active

The tariff classification of a vertical lifting mast

Issued April 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.90.0090

Headings: 8428

Product description

You submitted descriptive literature with your request. The merchandise in question is described as a vertical lifting mast, a machine capable of lifting various loads and mounted onto a mobile unit for commercial use. The masts, which can be made of single, double, or triple rails, depending on the unit model or height capacity, are usually mounted at the front end of a forklift truck, brick and block trucks, and aircraft maintenance vehicles. The mast serves as a vertical guide and support for the forks, which move up and down on the mast assembly. The various models of the vertical lifting mast share the following core components: hydraulics hardware and fittings; mast hardware; carbon steel plates, tubings, castings and flat bars; bearings; and anchors.

CBP rationale

The applicable subheading for the vertical lifting masts will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other.

Full text

NY R01730 April 27, 2005 CLA-2-84:RR:NC:N1:106:R01730 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mr. Gregory Hilton South Carolina Export Consortium University of South Carolina PO Box 12186 Columbia, SC 29211 RE: The tariff classification of a vertical lifting mast Dear Mr. Hilton: In your letter dated April 1, 2005 you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is described as a vertical lifting mast, a machine capable of lifting various loads and mounted onto a mobile unit for commercial use. The masts, which can be made of single, double, or triple rails, depending on the unit model or height capacity, are usually mounted at the front end of a forklift truck, brick and block trucks, and aircraft maintenance vehicles. The mast serves as a vertical guide and support for the forks, which move up and down on the mast assembly. The various models of the vertical lifting mast share the following core components: hydraulics hardware and fittings; mast hardware; carbon steel plates, tubings, castings and flat bars; bearings; and anchors. The applicable subheading for the vertical lifting masts will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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