CLA-2-84:OT:RR:NC:N1:103

Boysie Hills
Morris Material Handling LLC
4401 Gateway Blvd.
Springfield, OH 45502

RE: The tariff classification of vacuum handling unit from Finland

Dear Mr. Hills:

In your letter dated December 16, 2025, you requested a tariff classification ruling.

The merchandise under consideration is identified as the Skanveir Mammoth 18.5-ton Vacuum Lifter and is described as a vacuum handling machine designed to manipulate and lift hot steel plates. It is suspended from a bridge crane and contains a vacuum system that creates a vacuum seal between suction pads and the surface of the steel plate. The bridge crane is not imported with the vacuum handling unit and is not part of this request.

The frame of the Vacuum Lifter is described as a steel beam with 14 cross beams along its length. Each cross beam has three suction pads that are connected to impulse valves and vacuum pump units. With the control cabinet, vacuum tank, and rope pulley mechanism also integrated onto the frame, the entire unit functions as a self-contained machine. It measures approximately 15 meters in length, 1.8 meters in width, 2.83 meters in height, and weighs ten tons.

In your request, you suggest that the Vacuum Lifter is classifiable under subheading 8431.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8425: Of machinery of subheading 8425.11 or 8425.19.” We disagree as the machine is not a part of a pulley tackle or hoist, but a separate machine that is suspended from a bridge crane. Its function is to lift and move objects, which is described by heading 8428, HTSUS.

The applicable subheading for the Skanveir Mammoth 18.5-ton Vacuum Lifter will be 8428.90.0390, HTSUS which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” The general rate of duty will be free. The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.

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