Base
B844011997-05-01New YorkClassification

The tariff classification of an automotive anode pallet transporter from Italy

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of an automotive anode pallet transporter from Italy

Ruling Text

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 Chief, Metals & Machinery Branch National Commodity Specialist Division