CLA-2-87:OT:RR:NC:N2:201

Mr. Patrick Parker
Normet Americas Inc.
1414 S Gladiola Street, Suite 100
Salt Lake City, UT 84104

RE: The tariff classification of a concrete sprayer from Finland

Dear Mr. Parker:

In your letter dated August 5, 2026, you requested a tariff classification ruling.

The item under consideration has been identified as the Spraymec MF 050 D, a diesel-hydraulic self-propelled mobile concrete sprayer used in mining operations in small and medium size tunnels.

You state that the Spraymec MF 050 D features a Normet NSP 30 concrete spraying pump with maximum concrete output of 19 m3/h with diesel operation. Three different accelerator dosing systems and concrete pumping control system configurations allow the operator to choose various spraying patterns.

You further indicate that all Nordoser models are available with an optional low-pulsation Normet peristaltic dosing pump Normet LPP-D. Additional process information is capable of being displayed in cabin. An improved cabin has more space for operators and ergonomic seating. New dashboards with new LCD multi-information display (MID) replaces previous separate gauges. Finally, an improved spraying boom SB 500 B includes strengthened steel structure, modified joints and has larger diameter hydraulic cylinders to give more power for smooth spraying operations.

In your submission, you suggest that the Spraymec MF 050 D is classifiable under subheading 8427, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fork-lift trucks; other works trucks fitted with lifting or handling equipment.” We disagree. The subject vehicle is a self-propelled mobile concrete sprayer and accelerator dosing system. Its primary function is the application of concrete, not the lifting or handling of goods. As such, heading 8427 is inapplicable.

In addition, your request suggests classification of the Spraymec MF 050 D in 8709 HTSUS, which provides for “Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.” We disagree. In HQ H304427 (January 7, 2026), it was stated, “…we reiterate that a “works truck” of heading 8709, HTSUS, must be of a type used in the specific confined and non-public areas delineated in the legal text – i.e., factories, warehouses, dock areas, or airports – in addition to the other characteristics the provision requires. The EN to heading 87.09 supports this requirement by stating that the “heading covers a group of self-propelled vehicles of the types used only in factories, warehouses, dock areas or airports for the short distance transport of various loads (goods or containers) or, on railway station platforms, to haul small trailers [emphasis added].” In fact, the turning radius characteristic listed under the EN underscores this requirement by providing that “works trucks under the heading are generally “capable of maneuvering tight corners often present in factories, warehouses, dock areas or airports [emphasis added].” Classification in 8709 is precluded.

The applicable subheading for the Spraymec MF 050 D will be 8705.90.0080, HTSUS, which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other: 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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 Matthew Sullivan at [email protected].
Sincerely,

(for)
James P. Forkan
Director
National Commodity Specialist Division