The tariff classification of mobile lift trucks from Japan

NY 880008 November 24, 1992 CLA-2-84:S:N:N1:103 880008 CATEGORY: Classification TARIFF NO.: 8427.90.0000 Mr. Owen Allen ATS International, Inc. P.O. Box 10302 Fairfield, NJ 07004-6302 RE: The tariff classification of mobile lift trucks from Japan Dear Mr. Allen: In your letter dated October 28, 1992 you requested a tariff classification ruling. You submitted flyers which depict three types of mobile utility trucks used for lifting and transporting light objects in offices, factories, warehouses and similar establishments. The model LT Lift Table Caddie consists of a rectangular metal frame with caster wheels at each corner, a foot-operated hydraulic scissor-lift mechanism for raising or lowering a flat platform, and a tubular metal handle which is used to manually push or pull the unit. The model SC Mini Stacker consists of a fork-like metal frame with two rear rubber caster wheels and two front polyurethane load wheels, a foot-operated hydraulic cylinder for raising a two-pronged fork, and a tubular push-pull handle. The model SC Table Lift Hand Truck is similar in configuration to the Mini Stacker, but utilizes a platform in place of the fork. The applicable subheading for the utility trucks described above 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