United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B84371 - NY B84452 > NY B84401

Previous Ruling Next Ruling
NY B84401




May 1, 1997

CLA-2-87:RR:NC:1:101 B84401

CATEGORY: CLASSIFICATION

TARIFF NO.: 8709.19.0030

Mr. Charles R. Piazza
ASSIST INTERNATIONAL
P.O. Box 261
Hasbrouck Heights, NJ 07604

RE: The tariff classification of an automotive anode pallet transporter from Italy

Dear Mr. Piazza:

In your letter dated April 8, 1997, you requested a tariff classification ruling.

The item concerned (shown below) is an Anode Transport Vehicle. It is a small work truck powered by a diesel engine which moves on solid rubber tires via hydrostatic traction; maximum speed is 10 mph. The item has an operator's cab and a platform, with one hydraulic lifting cylinder on each side, in the trailer portion of the truck.

You state that the function of this item is to lift and transport anode pallets between rodding plants and potrooms in an aluminum plant and that it is manufactured by TECHMO CAR S.p.A. of Padova, Italy.

The applicable subheading for the Anode Transport Vehicle will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self-propelled . . . of the type used in factories . . . for the short distance transport of goods . . . : Vehicles: Other: Operator riding. The rate of duty will be Free.

The fact that the trailer platform of the Anode Transport Vehicle can be raised by hydraulic cylinder does not constitute the platform as lifting or handling "equipment"'. The works trucks in Chapter 84 of the HTS are not intended for transport of goods, but primarily for lifting and handling; e.g., forklift, or the facilitation of a process; e.g., assembly-line (belt) conveying machines used to speed unloading. Vehicles of Chapter 87 of the HTS reserve the function for transport of goods. Section Note 1.(l) of Section XVI (which includes Chapter 84) of the HTS states that Section XVI "does not cover . . .Articles of section XVII [which includes Chapter 87];".

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 212-466-5667.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: