CLA-2-84:RR:E:NC:N1:106 R05064

Ms. Shelly Hess
IJS Global Inc.
12480 NE Marx Street
Portland, OR 97230

RE: The tariff classification of used lift trucks

Dear Ms. Hess:

In your letter dated October 16, 2006 you requested a tariff classification ruling. You included pictures of the product with your request, one of which is pictured below.

The merchandise in question is the Scanlog/Caterpliiar lift truck, model 9000 HL. These units are used in lifting and loading operations and have a lift capacity of 45 tons. The trucks are self-propelled and feature a Caterpillar 3406 engine.

The applicable subheading for the used lift trucks will be 8427.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other self-propelled works trucks fitted with lifting or handling equipment. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division