The tariff classification of wallboard forks from Germany

NY C86750 May 12, 1998 CLA-2-84:RR:NC:1:103 C86750 CATEGORY: Classification TARIFF NO.: 8431.49.1090 Mr. David T. Arth R.L. Swearer Company, Inc. PO Box 471 Sewickley, PA 15143-0471 RE: The tariff classification of wallboard forks from Germany Dear Mr. Arth: In your letter dated April 9, 1998 on behalf of Eurotech Corp. you requested a tariff classification ruling. Literature submitted with your inquiry indicates that the wallboard forks are designed to be attached to the boom of a truck-mounted crane, and are used at building sites to aid in unloading palletized building materials from the bed of a truck or trailer. The article basically consists of a central steel member, a hydraulic cylinder, and a pair of hinged forks. When positioned horizontally the forks can be placed beneath a palletized load, thus enabling the crane to lift the load from the vehicle. In addition, the forks can be hydraulically raised to a vertical position, thus enabling a load of wallboard or similar flat sheets to be clamped between the forks and the central beam. This keeps the boards from sliding during lifting and handling. In the event of a failure in the hydraulic system, an integrated counterbalance valve prevents the forks from opening. The applicable subheading for the wallboard forks will be 8431.49.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the machinery of heading 8426 (cranes). The rate of duty will be 0.4 percent ad valorem. 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division