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HQ 958357




DECEMBER 15, 1995

CLA-2 RR:TC:MM 958357 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8427.20.40

Port Director of Customs
200 St. Paul Place
Baltimore, MD 21202

RE: PRD 1303-95-100223; fork-lift truck, heading 8427; parts suitable for use solely or principally with machines of heading 8427, heading 8431

Dear Port Director:

This is our decision on Protest 1303-95-100223, filed against your classification of certain parts for the DP 45-D2 fork lift truck. The entry under protest was liquidated on March 10, 1995, and this protest timely filed on May 15, 1995.

FACTS:

The merchandise is the DP 45-D2 self-propelled fork-lift truck. The commercial invoice accompanying the entry under protest lists the truck, designated item DP45/U, plus a 2-speed transmission, designated item 2SCON, a 4 1/2 ton mast, designated item 2SP370, and a simplex mast, designated item 3VPS.

The merchandise was entered under subheading 8431.20.00, Harmonized Tariff Schedule of the United States (HTSUS), as parts suitable for use solely or principally with the machinery of heading 8427. The entry was liquidated under subheading 8431.41.00, HTSUS, as buckets, shovels, grabs and grips solely or principally used with the machinery of heading 8426, 8429 or 8430. Protestant maintains the merchandise is in fact a complete fork-lift truck classifiable in subheading 8427.20.40, HTSUS.

The provisions under consideration are as follows:

8427 Fork-lift trucks; ***:

8427.20 Other self-propelled trucks:

8427.20.40 Rider-type, counterbalanced fork- lift trucks...Free

8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:

8431.20.00 Of machinery of heading 8427 ...Free

Of machinery of heading 8426, 8429 or 8430:

8431.41.00 Buckets, shovels, grabs and grips...2.5 (now 2) percent

ISSUE:

Whether the merchandise is classifiable as parts of heading 8431.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

With its letter, dated September 5, 1995, protestant submitted their customer's purchase order and other shipping documents that identify the entered merchandise as one DP 45 forklift, serial number 5CN00069. Protestant maintains the transmission, masts, tires, hydraulics, and side shifter that allows the forks to move laterally, are not imported along with the fork-lift truck. They are individually priced in the invoice for identification purposes, but in fact are options the purchaser has selected to be incorporated into the fork-lift truck. The designation "Y" under the column "INST" means these options are to be installed. Protestant's brochure depicting various models of 8,000-11,000 lb. capacity lift trucks, including the DP-45, lists these articles as among a full range of options available to the purchaser. We conclude from the available information that the merchandise under protest is the DP 45-D2 fork-lift truck, complete with options.

HOLDING:

Under the authority of GRI 1, the DP-D2 forklift truck is provided for in heading 8427. It is classifiable in subheading 8427.20.40, HTSUS. - 3 -

The protest should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

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