CLA-2-84:OT:RR:NC:N1:103
Matthew G. Shaw, Esq.
28112 Town Green Drive
Elmsford, NY 10523
RE: The tariff classification of front end skid loaders from the Czech Republic and the Slovak Republic
Dear Mr. Shaw:
In your letter dated October 7, 2020, on behalf of your client Kovaco Electric, you requested a tariff classification ruling.
The Elise 900 loader is a compact self-propelled, electric powered, front-end skid steer loader with lift arms that are designed to work in compact areas. The loader features four-wheel drive and a basic bucket. Additional attachments are available including a large volume bucket, grapple bucket, bale handler, grate shovel, farm forks, spreader, brush cutter, tree cutter, mulcher, snow blower, dozer blade, angle brush, sweeper, pallet forks, backhoe, auger, and others. The Elise 900 weighs 4200 kgs, has a maximum travel speed of 7.49 mph, a 900 kg load capacity, and up to 8 hours of battery life. The submitted brochure shows the loader includes an operator cab with controls and also the ability to be controlled remotely from up to 164 feet.
The MiniZ compact loader is a self-propelled mini track loader with front-end lift arms and a basic bucket designed to work in compact areas. The MiniZ is electric powered featuring a 10.8 kW battery capable of up to 8 hours of operation, weighs 1500 kgs, has a maximum travel speed of 3.1 mph, and a 400 kg load capacity. It is capable of using a wide array of attachments including a grate shovel, bulk bucket, pallet forks, forks with retainer, and others. The loader includes an operator platform with controls and also allows for remote control operation from up to 165 feet.
In your letter, you suggest that the Elise 900 loader and MiniZ compact loader be classified within subheading 8427.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Rider-type, counterbalanced fork-lift trucks. While we agree that the article is classified within heading 8427, HTSUS, we disagree at the subheading level. Based on the description you provided, the Elise 900 loader and MiniZ compact loader are more appropriately classified in subheading, 8427.10.8095, HTSUS.
Accordingly, the applicable subheading for the Elise 900 loader and MiniZ compact loader will be 8427.10.8095, HTSUS, which provides for Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Other: Other: 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division