The tariff classification of hand pallet trucks from Taiwan

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 New York Seaport