The tariff classification of a hydraulic hook crane attachment from the Czech Republic

N349299 June 5, 2025 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599; 9903.01.25 Kelley Edwards Hiab 4405 Stuart Avenue Richmond, VA 23221 RE: The tariff classification of a hydraulic hook crane attachment from the Czech Republic Dear Mr. Edwards: In your letter dated May 21, 2025, you requested a tariff classification ruling. The Hiab Hydraulic Hook, model no. KM 920-5 with Rotator, is a hydraulically activated hook which attaches to Hiab’s medium-duty knuckle boom cranes. It is powered by the crane to which it is attached. The Hydraulic Hook has no ability to generate its own hydraulic power. This accessory crane attachment is designed to pick up pallet forks but can be used for various loads. As imported the Hydraulic Hook will be paired and used with a hydraulic Rotator which incorporates hydraulic cylinders and valves to safely and efficiently engage and disengage from crane loads. It weighs between 128-152 lbs and measures approximately 19 in. (H) x 12-18 in. (W), depending upon configuration, with a load capacity of 9,900 lbs. The applicable subheading for the Hiab Hydraulic Hook, model no. KM 920-5, will be 8479.89.9599, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8479.89.9599, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division