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NY N013054




July 20, 2007

CLA-2-84:RR:NC:N1:106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8427.90.0000

Mr. Michael Dubin
Diversified Brokerage Services, Inc.
5902 Johns Road
Tampa, FL 33634

RE: The tariff classification of a manually-operated works truck

Dear Mr. Dubin:

In your letter dated May 7, 2007, but not received until June 19, 2007, you requested a tariff classification ruling. There are several photographs of the article in question.

The merchandise at issue is described by you as a “mini lifter/skip hoist” and has the appearance of a hand truck. However, this article differs from a hand truck because it is fitted with a lifting device built into the frame of the truck. In operation, a load, not to exceed 300 lbs, is positioned beneath the truck’s lifting platform and the operator cranks a handle which elevates the load using a pulley arrangement. You state that the mini lifter was designed to be used by air conditioning contractors but it appears that it can be used in a variety of general purpose lifting and short distance transport activities. It is not a skip hoist as you suggest since skip hoists generally employ baskets, containers or the like for lifting loads, frequently in mining operations.

The applicable subheading for the mini lifter will be 8427.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other works trucks fitted with lifting or handling equipment. The rate of duty will be Free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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