CLA-2-84:OT:RR:NC:N1:103
Boysie Hills
Morris Material Handling Inc.
4401 Gateway Blvd.
Springfield, OH 45502
RE: The tariff classification of a crane hoist from Finland
Dear Mr. Hills:
In your letter dated October 2, 2025, you requested a tariff classification ruling.
The Smarton SMT-17 crane hoist is described as an electro-mechanical device for lifting and lowering heavy
loads. It consists of an electric hoist mounted on a trolley designed to carry the hoist along girders. The main
components of the hoist assembly include an electric motor, a brake, a drum, a gearcase, a hook block, and
sheaves for guiding a rope made of steel or synthetic wire. During its operation, the motor drives the hoisting
gears which rotate the drum. As the drum rotates, it winds the wire rope and raises the hook block.
The trolley is described as a fixed metal structure with motorized wheels designed to move along structural
beams and is equipped with a traveling motor, a gear reducer, and a brake assembly.
Post-importation, the crane hoist assembly is incorporated into a Konescranes Smarton bridge crane. In your
request, you suggest that the assembly is classified in heading 8425, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Pulley tackle and hoists other than skip hoists; winches and
capstans; jacks.” We agree.
General Rule of Interpretation 1, HTSUS, states in part that for legal purposes, classification shall be
determined according to the terms of the headings and any relative section or chapter notes. Note 3 to Section
XVI, HTSUS, states that “unless the context otherwise requires, composite machines consisting of two or
more machines fitted together to form a whole and other machines designed for the purpose of performing
two or more complementary or alternative functions are to be classified as if consisting only of that
component or as being that machine which performs the principal function.” In our view, the principal
function of the subject machine is provided by the hoist within the assembly.
The applicable subheading for the crane hoist, model Smarton SMT-17, will be 8425.11.0000, HTSUS,
which provides for “Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Pulley tackle
and hoists other than skip hoists or hoists of a kind used for raising vehicles: Powered by electric motor.” The
general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e., 9903.02.20, in addition to subheading 8425.11.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division