R03805 R0 Ruling Active

The tariff classification of an M2 hydraulic power unit from China.

Issued May 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8427.20.8000

Headings: 8427

Product description

You submitted a photograph with your request. The imported article is designated the M2 hydraulic power unit. The unit is designed to lift the tongue of a trailer from a towing vehicle, usually a heavy-duty pick-up truck, and move the trailer as a portable unit to a parking location. The M2 hydraulic power unit will also move the trailer from its parked location to the heavy-duty pick-up truck where the unit will lower the trailer over the hook-up device. This unit could be utilized for applications involving large horse trailers, live stock trailers, utility trailers and other varieties of trailers. The unit is comprised of a pump assembly, power module, hoses and fittings, a lift assembly and a steering assembly.

CBP rationale

The applicable subheading for the M2 hydraulic power unit will be 8427.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fork-lift trucks; other works trucks fitted with lifting or handling equipment: other self-propelled trucks: other.

Full text

NY R03805 May 5, 2006 CLA-2-84:RR:NC:N1:106 R03805 CATEGORY: Classification TARIFF NO.: 8427.20.8000 Mr. William E. Bouge International Consortium 300 Freehill Road Hendersonville, TN 37075 RE: The tariff classification of an M2 hydraulic power unit from China. Dear Mr. Bouge: In your letter dated April 24, 2006 you requested a tariff classification ruling. You submitted a photograph with your request. The imported article is designated the M2 hydraulic power unit. The unit is designed to lift the tongue of a trailer from a towing vehicle, usually a heavy-duty pick-up truck, and move the trailer as a portable unit to a parking location. The M2 hydraulic power unit will also move the trailer from its parked location to the heavy-duty pick-up truck where the unit will lower the trailer over the hook-up device. This unit could be utilized for applications involving large horse trailers, live stock trailers, utility trailers and other varieties of trailers. The unit is comprised of a pump assembly, power module, hoses and fittings, a lift assembly and a steering assembly. The applicable subheading for the M2 hydraulic power unit will be 8427.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fork-lift trucks; other works trucks fitted with lifting or handling equipment: other self-propelled trucks: other. The 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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