CLA-2-84:OT:RR:NC:N1:104
David Salkeld
Counsel
1717 K Street, NW
Washington, DC 20006
RE: The tariff classification of four-post vehicle lifts from China.
Dear Mr. Salkeld:
In your letter dated September 18, 2019, you requested a tariff classification ruling on behalf of your client, Vehicle Services Group (VSG).
Model numbers AR14, ARO14, CR14, SM14, and SMO14 are drive on, four-post vehicle lifts used in garages or other commercial settings. The lifts have a capacity of 14,000 pounds and rise to over 78 inches to lift vehicles for sustained periods of time. The lifts operate with a single actuating hydraulic cylinder. The hydraulic force is applied to a synchronizing pull bar that has four cables that are attached to the end of the hydraulic cylinder within the platform. Each cable runs through a pulley system to the top of a post. When the cylinder is activated each cylinder is raised at the same time.
You propose classification in subheading 8425.41.0000 or 8425.42.0000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provide for Jacks; hoists of a kind used for raising vehicles: Built-in jacking systems of a type used in garages or Other jacks and hoists, hydraulic. This office disagrees. Headquarters Ruling number HQ 087433 dated November 13, 1990 states, in part, “However, heading 8425 designates a class of articles eo nomine, by specific name, usually one well known to commerce. Because there is no indication that the device here is commercially known in the trade as a jack, classification in heading 8425 is undocumented.” The subject four-post vehicle lifts are not commonly nor commercially known as jacks. Thus, following the rationale set for in HQ 087433, this office would not consider classification in heading 8425, HTSUS.
The applicable subheading for Model numbers AR14, ARO14, CR14, SM14, and SMO14, 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.
Products of China classified under subheading 8428.90.0290, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.90.0290, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division