OT:RR:CTF:EMAIN H332697 SKK
TARIFF NOs.: 4016.99.60; 7326.90.86; 8430.20.00
Mr. Michael Forrest Schlender
Viking-West Engineered Products
#8 27272 Gloucester Way
Langley V4W 4A1
Canada
RE: Revocation of NY N301485, NY 893829 and NY N249028; Modification of PC 891547;
Tariff classification of forklift attachments
Dear Mr. Schlender:
This ruling is in reference to New York Ruling Letter (NY) N301485, issued to Viking-
West Engineered Products on November 27, 2018, in which U.S. Customs and Border Protection
(CBP) classified a snowplow blade designed for use as a forklift attachment (referenced Model
F18, Part #100344) under heading 8431, specifically subheading 8431.20.00, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “[P]arts suitable for use solely or
principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” Upon
review, we have determined that NY N301485 is in error.
CBP also reviewed NY 893829, dated February 7, 1994, in which the U.S. Customs
Service classified a forklift “Pallet Saver” under subheading 8431.20.00, HTSUS, and NY
N249028, dated February 3, 2014, in which CBP classified magnetic forklift fork covers under
subheading 8431.20.00, HTSUS. As with NY N301485, CBP has determined that the tariff
classification of the merchandise at issue in NY 893829 and NY N249028 is incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by
section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement
Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice proposing to revoke NY
N301485, NY893829, and NY N249028 to reflect the analysis contained in proposed
Headquarters Ruling Letter (HQ) H332697 was published on November 27, 2024, in Volume 58,
Number 47 of the Customs Bulletin. No comments were received in response to the proposed
action. The notice of proposed revocation and modification also covered any existing rulings on
substantially similar merchandise that were not specifically identified in HQ H332697.
Accordingly, this ruling also modifies Pre-Classification Ruling Letter (PC) 891547, dated
October 28, 1993, in which the U.S. Customs Service classified various steel articles used with
forklifts under subheading 8431.20.00, HTSUS. PC 891547 is also in error with respect to the
classification of the steel forklift extensions, poles and hangers described therein.
FACTS:
In NY N301485, CBP classified a snowplow blade designed for use as a forklift
attachment (Model F18, Part #100344) under subheading 8431.20.00, HTSUS. The blade
features a hardened cutting edge, mast safety chain and hook and pull pin blade angle adjustment
(40° bi-directional angling). The blade measures 84” L x 74” W x 21” H and weighs 525 lbs. It
is described on the manufacturer’s website as designed to “clear snow quickly, easily and
affordably by converting your forklift into a snow plow.” The website describes the blade as
engineered for “optimal snow roll and curl for maximum productivity.” See https://viking-
west.com/products/snow-blades/ (site last visited November 7, 2024).
In NY 893829, the U.S. Customs Service classified an article described as a “Pallet
Saver” under subheading 8431.20.00, HTSUS. The “Pallet Saver” is made of carbon steel in the
shape of an inverted T. It attaches to the fork frame that moves up and down the mast of a fork-
lift truck and is mounted between the regular forks. The “Pallet Saver” only comes into contact
with a wood pallet’s more durable central wood stringer, thereby preventing forks from possibly
damaging the pallet’s thinner deck boards.
In NY N249028, CBP classified a “Magnetic Fork Cover” (DAGS Part Number
6538264) under subheading 8431.20.00, HTSUS. The article is designed to cover forklift forks
and provide added grip and anti-slip functionality to increase the stability of loads. The cover is
a composite good constructed of an upper layer of 70 durometer black rubber, an inner core of
iron and a bottom magnetic layer measuring approximately 1/16”. The rubber component adds
grip and the magnet layer is designed to hold the cover onto metal forks.
In PC 891547, the U.S. Customs Service classified several articles including, in relevant
part, steel forklift extensions, poles and hangers under subheading 8431.20.00, HTSUS. 1
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation
(GRIs). GRI 1 provides that the classification of goods will be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. If goods
cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
1 PC 891547 also classified articles that are not subject to revocation or modification.
2
The following HTSUS headings are under consideration:
4016 Other articles of vulcanised rubber other than hard rubber.
7326 Other articles of iron or steel:
8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting,
extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-
extractors; snowplows and snowblowers.
8431 Parts suitable for use solely or principally with the machinery of headings 84.25
to 84.30.
8505 Electromagnets; permanent magnets and articles intended to become permanent
magnets after magnetization; electromagnetic or permanent magnet chucks,
clamps and similar holding devices; electromagnetic couplings, clutches and
brakes; electromagnetic lifting heads; parts thereof.
The merchandise at issue in NY N301485, NY 893829, NY N249028, and the steel
forklift extensions, poles and hangers at issue in PC 891547, were classified under subheading
8431.20.00, HTSUS, as forklift truck parts. Heading 8431, HTSUS, does not cover forklift
accessories. Therefore, the threshold determination is whether the instant attachments should be
considered as parts or accessories.
The courts have examined the meaning of “parts” for purposes of classification under the
HTSUS, resulting in two distinct, though not inconsistent, tests. See Bauerhin Technologies
Limited Partnership, and John V. Carr & Sons Inc., v. United States, 110 F.3d 774 (Fed. Cir.
1997), citing United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322 (1933), and
United States v. Pompeo, 43 C.C.P.A. 9 (1955). In Bauerhin, citing Willoughby Camera, the
court held that “the mere fact that two articles are designed and constructed to be used together,
does not necessarily make either a part of the other” and that the threshold question is whether an
item “is an integral, constituent, or component part, without which the article to which it is to be
joined, could not function as such article.” Willoughby Camera, 21 C.C.P.A. at 324. In United
States v. Pompeo, the court stated that an imported item dedicated solely for use with another
article is a part of that article provided that, when applied to that use, the article will not function
without it. Pompeo, 43 C.C.P.A at 14.
The term “accessory” is not defined in the tariff. This office has previously held that the
term “accessory” is generally understood to mean an article that must directly contribute to the
effectiveness of the principal article (e.g., facilitate the use or handling of the principal article,
widen the range of its uses, or improve its operation). See HQ 301594, dated December 18,
2018; HQ 958710, dated April 8, 1996; and, HQ 950166, dated November 8, 1991. CBP
employs the common and commercial meaning of the term “accessory” as prescribed by the
court in Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (Ct. Int’l Trade 2000), aff’d, 282
F.3d 1349 (Fed. Cir. 2002), where the court held that an accessory must relate directly to the
thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (Ct. Int’l Trade
2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002).
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On the basis of the foregoing, CBP generally will consider an article to be a part if it is an
integral constituent or component without which the article to which it is joined could not
function. CBP generally will consider an article to be an accessory if it facilitates use or
handling or widens the range of uses or improved the operation of the main article.
While the attachments at issue in NY N301485, NY 893829, NY N249028, and the steel
forklift extensions, poles and hangers at issue in PC 891547, are for use solely or principally with
forklift trucks of heading 8427, HTSUS, they are not essential to a forklift’s normal operation
and are therefore not parts. Rather, the subject attachments are optional devices that mount or
attach to a forklift to expand its range of operations (i.e., the blade attachment in NY N301485
allows a forklift to plow snow) or to facilitate or enhance its use (i.e., the “PalletSaver” at issue
in NY 893829 enables the forklift to protect wood pallets and the magnet cover at issue in NY
N249029 and the forklift extensions, poles and hangers at issue in PC 891547 enhance a
forklift’s ability to secure loads). As such, the articles at issue in NY N301485, NY 893829, NY
N249028, and the steel forklift extensions, poles and hangers at issue in PC 891547, are forklift
accessories. As heading 8431, HTSUS, provides for parts, and does not provide for accessories,
the attachments at issue in NY N301485, NY 893829, NY N249028, and the steel forklift
extensions, poles and hangers at issue in PC 891547, are not covered by heading 8431, HTSUS.
The snowplow blade attachment at issue in NY N301485 is classified in subheading
8430.20.00, HTSUS, which provides for, in pertinent part, “snowplows and snowblowers.” See
Explanatory Note (II) to 84.30, which provides that this heading covers blade type snowplows
designed to be pushed, e.g. “those designed to be attached to lorries or tractors.” 2
The “PalletSaver” forklift attachment at issue in NY 893829, and the steel forklift
extensions, poles and hangers at issue in PC 891547, are not covered by heading 8431, HTSUS,
of Section XVI, nor are they more specifically provided for in any other heading of the tariff.
Therefore, classification is not precluded by Section XV Note 1(f) which excludes articles of
Section XVI and the carbon steel “PalletSaver” at issue in NY 893829, and the steel forklift
extensions, poles and hangers at issue in PC 891547, are classified under heading 7326, HTSUS,
specifically subheading 7326.90.86, HTSUS, which provides for “[O]ther articles of iron or
steel: Other: Other: Other: Other.”
The “Magnetic Fork Cover” at issue in NY N249029 is a composite article comprised of
neoprene rubber, iron and a magnetic layer. Its upper layer and molded edges are of black
neoprene rubber that provides enhanced anti-slip and grip functionality to forklift forks. The
cover features an inner core of iron and a bottom magnetic layer that secures the cover to the
metal forklift forks. As a composite article, the subject fork cover is classified pursuant to GRI
3(b) that directs that composite goods are classified according to the component that gives the
goods their essential character. EN VIII to GRI 3(b) explains that the “…factor which
2
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity
Description and Coding System, which constitute the official interpretation of the HTSUS at the international
level, may be utilized. While not legally binding nor dispositive, the ENs provide a commentary on the scope
of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See
T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
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determines essential character will vary as between different kinds of goods. It may, for example
be determined by the nature of the material or component, its bulk, quantity, weight or the use of
the goods.” In examining which constituent material imparts the essential character to the
subject fork cover, we look to their role in relation to the use of the good. While the iron
component provides rigidity, and the magnetic component serves to enable the cover to adhere to
the forks, it is the rubber component that performs the intended purpose of the subject fork cover
which is to enhance the stabilization and security of forklift loads by adding a grip and anti-slip
functionality. Therefore, the rubber constituent material imparts the essential character to the
subject article and, pursuant to GRI 3(b), the “Magnetic Fork Covers” are classified under
heading 4016, specifically subheading 4016.99.60, HTSUS, which provides for “[O]ther articles
of vulcanized rubber other than hard rubber: Other: Other: Other: Other.”
HOLDING:
By application of GRIs 1 and 6, the snowplow blade forklift attachment at issue in NY
N301485 is classified in heading 8430, specifically subheading 8430.20.00, HTSUS, which
provides for “[O]ther moving, grading, levelling, scraping, excavating, tamping, compacting,
extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors;
snowplows and snowblowers: snowplows and snowblowers.” The applicable rate of duty is free.
By application of GRIs 1 and 6, the “PalletSaver” at issue in NY 893829, and the steel
forklift extensions, poles and hangers at issue in PC 891547, are classified in heading 7326,
specifically subheading 7326.90.86, HTSUS, which provides for “[O]ther articles of iron or
steel: Other: Other: Other: Other.” The applicable rate of duty is 2.9% ad valorem.
By application of GRIs 1, 3(b) and 6, the “Magnetic Fork Cover” at issue in NY
N249028 is classified under heading 4016, specifically subheading 4016.99.60, HTSUS, which
provides for “[O]ther articles of vulcanized rubber other than hard rubber: Other: Other: Other:
Other: Other.” The applicable rate of duty is 2.5% ad valorem.
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 on the internet at
www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N301485, dated November 27, 2018, NY 893829, dated February 7, 1994 and
NY N249028, dated February 3, 2014, are hereby REVOKED.
PC 891547, dated October 28, 1993, is hereby MODIFIED.
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In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days
after its publication in the Customs Bulletin.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
CC:
Mr. Richard Lee
DuBose Trading Company, Inc.
PO Box 819
906 Industrial Drive
Clinton, NC 28328
Mr. Steven R Keller
Cascade Corporation
2201 NE 201st Avenue
Fairview, OR 97024
Mr. Paul McKay
Kenhar Products, Inc.
P.O. Box 1508
R.K. #3 Nicholas Beaver Ind. Park
Guel’ph Ontario Canada N1H 6N9
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