CLA-2-84:OT:RR:NC:N1:103
Jasser R. Dominguez
Lone Star Supply, LLC
12830 Ashford Chase Dr.
Houston, TX 77082
RE: The tariff classification of an electric fork-lift from China
Dear Mr. Dominguez:
In your letter dated November 1, 2022, you requested a tariff classification ruling.
The merchandise under consideration is an electric forklift, model number CPD10. This model is a self-propelled, seated forklift truck that features a two-stage mast and an electric motor that is powered by a 48V, 160 Ah battery. The forklift weighs approximately 1680 kgs, has a rated load capacity of 1000 kilograms, a maximum lifting height of three meters, a maximum lifting speed of 320 millimeters per second, and forks that are 920 millimeters in length. The forklift uses an elevating carriage sliding on a vertical mast to lift and carry a load over short distances.
The applicable subheading for the electric forklift, model number CPD10, will be 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.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8427.10.4000, HTSUS, unless specifically excluded, are subject to an 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 8427.10.4000, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division