CLA-2-84:S:N:N1:103 880008
Mr. Owen Allen
ATS International, Inc.
P.O. Box 10302
Fairfield, NJ 07004-6302
RE: The tariff classification of mobile lift trucks from Japan
Dear Mr. Allen:
In your letter dated October 28, 1992 you requested a tariff
classification ruling.
You submitted flyers which depict three types of mobile
utility trucks used for lifting and transporting light objects in
offices, factories, warehouses and similar establishments. The
model LT Lift Table Caddie consists of a rectangular metal frame
with caster wheels at each corner, a foot-operated hydraulic
scissor-lift mechanism for raising or lowering a flat platform,
and a tubular metal handle which is used to manually push or pull
the unit. The model SC Mini Stacker consists of a fork-like
metal frame with two rear rubber caster wheels and two front
polyurethane load wheels, a foot-operated hydraulic cylinder for
raising a two-pronged fork, and a tubular push-pull handle. The
model SC Table Lift Hand Truck is similar in configuration to the
Mini Stacker, but utilizes a platform in place of the fork.
The applicable subheading for the utility trucks described
above will be 8427.90.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other works trucks fitted
with lifting or handling equipment: other trucks. The rate of
duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport