CLA-2-84:OT:RR:NC:N1:104
Mr. Michael B. Zara
Bryan Cave Leighton Paisner LLP
120 Broadway, Suite 300,
Santa Monica, CA 90401-2386
RE: The tariff classification of certain material handlers from Germany
Dear Mr. Zara:
In your letter dated March 8, 2019, on behalf of Terex Corporation, you requested a tariff classification ruling.
While the material handlers vary in size, reach, power and optional equipment, the common primary elements are an undercarriage, an uppercarriage and a material-handling arm. The undercarriages are available with (1) wheels and tires (“wheeled machines”) or (2) crawler tracks (“crawler machines”). Such units will also feature extendable stability pylons. Certain “stationary” models are available with undercarriages fitted only with extendable stability pylons.
Units can be outfitted with either a diesel motor or an electric motor. Turning radius is said to be greater than the length of the model itself. The material-handling attachments include, but are not limited to, grapples, grabbers, hooks, shears or magnetic plates.
The models are used in a variety of applications such as waste handling, scrap handling, port handling and timber handling. You state that the user can install an optional bucket in place of the usual material-handling arm tool, However, while a model can feasibly be used to perform an excavating operation, such as digging holes, that is not the principal function of the model nor is it limited to excavator work.
The applicable subheading for the material handlers configured specially for timber operations will be 8428.90.0210, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery … Woodland log handling equipment (other than skidders)”. The rate of duty will be free.
The applicable subheading for material handlers, other than those configured specially for timber operations, will be 8428.90.0290, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery … Other”. The 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division