Personnel Platform; Aerial Work Platform, Battery Powered Hydraulic Lift Platform Mounted on Wheeled Base Not Self- Propelled; Works Trucks Fitted With Lifting Equipment

HQ 956477 JUNE 2, 1994 CLA-2:CO:R:C:M 956477 JAS CATEGORY: Classification TARIFF NO.: 8427.90.00 Mr. G. Roger Dalkon Jorvik International 2536 London Road Sarnia Ontario, Canada N7T 7H2 RE: Personnel Platform; Aerial Work Platform, Battery Powered Hydraulic Lift Platform Mounted on Wheeled Base Not Self- Propelled; Works Trucks Fitted With Lifting Equipment Dear Mr. Dalkon: In your letter of May 17, 1994, you inquire as to the tariff status of the E-A-P 20 Personnel Platform from the UK. Literature was submitted. FACTS: The literature depicts a cage-enclosed personnel platform attached to an articulated hydraulic lifting arm mounted on a wheeled base. All major components appear to be of steel construction. The hydraulic lifting arm is battery-operated and can be raised from controls on the platform to a maximum working height of 21 ft. The personnel platform is suitable for aerial work either inside or outside. It is not self-propelled and must be towed by car between job sites. ISSUE: Whether the personnel platform in issue is a works truck fitted with lifting equipment for tariff purposes. 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. - 2 - The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Heading 8427 in part covers works trucks, both self- propelled and those not self-propelled, fitted with lifting or handling equipment. The term truck is not defined in the legal text of the HTSUS or in the ENs. In common meaning, however, the term is broad enough to encompass wheeled frames for moving heavy objects. In fact, relevant ENs at p. 1196, describe trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc. among the works trucks encompassed by heading 84.27. The personnel platform in issue qualifies as a works truck fitted with lifting equipment. HOLDING: Under the authority of GRI 1, the E-A-P Personnel Platform is provided for as a works truck fitted with lifting equipment. It is classifiable in subheading 8427.90.00, HTSUS, a provision for other trucks. The rate of duty on products from the UK is Free. Enclosed for your convenience is our pamphlet Import Requirements which outlines general requirements for importing goods into the Customs Territory of the United States. Sincerely, John Durant, Director Commercial Rulings Division Enclosure