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NY 860676


Mar. 6, 1991

CLA-2-84:S:N:N1:103 860676

CATEGORY: CLASSIFICATION

TARIFF NO.: 8427.90.0000

Mr. George M. Galla
Wesco International, Inc.
P.O. Box 47
Lansdale, Pa. 19446

RE: The tariff classification of hand pallet trucks from Taiwan

Dear Mr. Galla:

In your letter dated February 15, 1991 you requested a tariff classification ruling.

Wesco pallet trucks are used to lift and transport palletized loads weighing up to 5000 pounds over short distances in factories, warehouses, stores, and similar establishments. A pallet truck basically consists of a steel fork-shaped frame resting on wheels, a long handle for raising the frame and steering the truck, and a hydraulic lifting mechanism. In operation, the forks are rolled beneath a pallet and the handle is manually pumped up and down, thus raising the pallet off the floor. The pallet truck and its load can then be rolled along by pushing or pulling on its handle.

The applicable subheading for the hand pallet trucks will be 8427.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other works trucks fitted with lifting or handling equipment: other trucks. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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