CLA-2-84:OT:RR:NC:N1:103
Yvonne Huang
ShiCang Intelligence Storage Equipment Corp., Ltd.
8F.-3, No. 146, Wenxing Road Taoyuan City 333611 Taiwan
RE: The tariff classification of a shuttle car from China
Dear Ms. Huang:
In your letter dated October 24, 2023, you requested a tariff classification ruling.
The item under consideration is identified as the WAP-II Radio Shuttle, which is described as a self-propelled shuttle that transports palletized loads within a pallet rack structure. Its main components include a vehicle body, drive system, electrical system, and lifting assembly. The body of the shuttle measures approximately 1200 millimeters in width, 1200 millimeters in depth, 183 millimeters in height, and weighs approximately 220 kilograms. The shuttle’s drive system is battery powered and propels the shuttle in a forward or backward direction. Its main components include a travel wheel assembly, guide wheel assembly, and walking drive assembly. The shuttle will also contain an electrical system, whose main components consist of a battery, electrical control system, remote control receiver, encoder, and sensors.
The lifting assembly will consist of an electric motor, gearbox, and linkage assembly. The function of the lifting assembly is to raise and lower a platform, which subsequently allows the shuttle to lift and lower palletized loads. During use, an operator places the shuttle into a rack structure that is specially fitted with guide rails. To position, load, transport, and unload palletized cargo, an operator sends commands to the shuttle using a handheld remote. Each unit has a 1.5-ton load capacity, a maximum lifting height of 40 millimeters, and a maximum travel speed of 0.8 meters per second when fully loaded.
In your submission, you suggest the WAP-II Radio Shuttle is classified under subheading 8428.90.0390, Harmonized Tariff Schedule of the United States (“HTSUS”). We disagree. Heading 8428, HTSUS, provides for lifting and handling machinery other than those of headings 8425 to 8427. Based on the information provided, the subject shuttle is a lifting and handling machine that meets the terms of heading 8427, HTSUS.
As such, the applicable subheading for the WAP-II Radio Shuttle, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8427.10.8095, 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 8427.10.8095, 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, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division