CLA-2-84:OT:RR:NC:N1:103
Fay Jin
HC Forklift America Corporation
1338 Hundred Oaks Drive, Suite DD
Charlotte, NC 28217
RE: The tariff classification and country of origin of an electric scissor lift
Dear Ms. Jin:
In your letter dated November 19, 2025, you requested a tariff classification and country of origin
determination ruling.
The merchandise under consideration is identified as an electric scissor lift, model number 140-XEN, and is
described as a self-propelled electric scissor lift used to lift personnel or materials. Its main components
include a platform, a mobile base, and a lift mechanism with crisscrossed beams. The unit has a working
height of 13.8 meters and measures approximately 2.48 meters in length, 1.15 meters in width, and 2.05
meters in height. It can reach speeds up to 3.5 kilometers per hour and has a gradability rating of 25 percent.
The applicable subheading for the electric scissor lift, model number 140-XEN, will be 8427.10.8020,
Harmonized Tariff Schedule of the United States (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:
Operator riding: Aerial work platforms of a kind described in statistical note 4 to this chapter.” The general
rate of duty will be free.
Two manufacturing scenarios were proposed in your submission. In the first scenario, the scissor lift will be
assembled in Thailand using components sourced entirely from China. The process begins with assembling
the platform assembly, which involves mounting the left and right guardrails onto a metal platform, installing
a side door, and adding a brake pedal assembly.
Separately, workers assemble the main lifting mechanism (also referred to as the scissor arm assembly). The
process involves joining a series of inner and outer arms at various pivot points to form an assembly with a
crisscrossed pattern and then incorporating upper and lower lifting cylinders. Wrenches and allen keys are
used to assemble both the platform and the scissor arm assemblies.
In a separate section, workers assemble the chassis subassembly, a process that centers around installing
components to a structural frame. The operational steps are described as installing the mounting points (e.g.,
latches and brackets), attaching the motor and steering mechanisms to the brackets, securing them in place
using fasteners, and installing mechanical linkages. Afterwards, workers install anti-tipping bars, brakes, a
fuel tank, a pump motor, a valve assembly, a battery, a charger, and a counterweight. At this point, the
subassembly is ready for work to begin on the electrical system. The assembly procedure is described as
attaching the main controller, installing speakers, mounting electrical connectors, adding switches and
sensors, and completing the wiring. The tools used in this section are identified as metric wrenches, allen
keys, pliers, and screwdrivers.
Final assembly involves lifting the scissor arm assembly, securing it to the chassis assembly, installing a
valve block, and routing hoses and electrical cables. Afterwards, the platform assembly is lifted and attached
to the scissor arm assembly. In the last section, workers inspect, calibrate, and test the scissor lift. This
involves checking the battery and charger, adjusting the valve pressures, calibrating the lifting speed, and
testing the switches and sensors.
In the second scenario, the scissor lift will be assembled in Thailand using the same operational steps
described in the first scenario. The only difference is the chassis subassembly will be preassembled in China
before it is sent to Thailand for final assembly.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
CBP has held that whether an assembly process is sufficiently complex to rise to the level of a substantial
transformation is determined upon consideration of all the operations that occur within that country,
including any subassembly processes that take place. While the final assembly process that occurs in
Thailand is time consuming, it is not particularly complex. As a result, we must consider the totality of the
circumstances, including the country of origin of the individual components, the extent of the processing that
occurs within each country, and whether such processing renders a product with a new name, character, and
use.
Based upon the information in your submission, all of the components are sourced from China as finished
components and arrive in Thailand with a pre-determined end use. The components depart from your facility
in China ready to be incorporated into a scissor lift and do not undergo a change in use. The operations that
occur in Thailand are limited to mounting, aligning, mechanical fastening, and connecting finished
components and assemblies together. Thus, based on the totality of the circumstances, the country of origin
of the electric scissor lift, model number 140-XEN, will be China in both scenarios described above.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 8427.10.8020, HTSUS, listed above.
On March 12, 2025, Presidential Proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.81.91, in addition to subheading 8427.10.8020, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
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 China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. For products covered
by heading 9903.81.91 this additional duty applies to the non-steel content of the merchandise. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in
addition to subheading 8427.10.8020, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8427.10.8020, 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 8427.10.8020, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
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 and are separate from tariff
classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at
https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current
AD/CVD cases at the United States International Trade Commission website at
https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and
liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division