CLA-2-84:OT:RR:NC:N1:103
Oscar Palacios
C.H. Robinson International
180 E. Ocean Blvd., Suite 700 Long Beach, CA 90802
RE: The tariff classification of a scissor lift from China
Dear Mr. Palacios:
In your letter dated March 26, 2024, you requested a tariff classification ruling on behalf of your client, Global Machinery Group.
The merchandise under consideration is referred to as a micro push around scissor lift, model number CUB-10, which is described as a type of aerial work platform used by workers to access overhead work areas. The scissor lift has a lifting capacity of 500 pounds and is capable of raising personnel, tools, and materials up to a maximum working height of 15.8 feet. It consists of a platform, equipped with a retractable guardrail system, that is attached to an electrically powered scissor mechanism mounted atop a chassis with caster wheels. The scissor lift is not self-propelled and needs to be manually positioned by a worker prior to operation.
The applicable subheading for the micro push around scissor lift, model number CUB-10, will be 8427.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Other trucks: Aerial work platforms of a kind described in statistical note 3 to this chapter. 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 8427.90.0020, 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., 9903.88.03, in addition to subheading 8427.90.0020, 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.
Please note the merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection. General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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/.
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