CLA-2-84:RR:NC:1:103 B87707

Ms. S. Renea McCabe
The Hipage Company, Inc.
PO Box 3158
Norfolk, VA 23514

RE: The tariff classification of unfinished forklifts from Ireland

Dear Ms. McCabe:

In your letter dated July 2, 1997 on behalf of NACCO Materials Handling Group, Inc. you requested a tariff classification ruling.

With your inquiry you submitted photographs depicting forklift trucks which will be imported without counterweights and lifting forks, as well as forklift trucks imported without counterweights and masts. These unfinished forklift trucks will be powered by internal combustion engines which utilize liquid propane gas (LPG) as their fuel.

The applicable subheading for the unfinished forklift trucks will be 8427.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other self-propelled fork-lift trucks: rider-type, counterbalanced fork-lift trucks. The rate of duty will be free.

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 Alan Horowitz at 212-466-5494.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division