CLA-2 RR:TC:MM 960111 JAS
Port Director of Customs
4735 Oakland St.
Denver, CO 80239
RE: PRD 3307-96-100004; Hand Truck, Double Wheeled, Non-
Mechanically Propelled Vehicle; Fork-Lift Truck, Works Truck, Heading 8427; Handling Machinery, Heading 8428;
Section XVI, Note 1(l)
Dear Port Director:
This is our decision on Protest 3307-96-100004, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of non-mechanically propelled hand
trucks, products of China. The entries under protest were
liquidated on November 3 and 13, 1995, and this protest timely
filed on February 1, 1996.
FACTS:
The merchandise in issue is the model HT 5300 hand-operated
truck. Literature describes these as P handle, extra long,
double wheeled hand trucks. Each is of steel construction, and
has a capacity of 600 lbs., measures 19 in. x 21.5 in. x 51 in.,
and a shipping weight of 27 lbs. In use, the small shelf or
platform slides under the load and the truck tilts backwards.
These trucks were entered under a provision of HTS heading
8427 as fork-lift trucks and other works trucks. You liquidated
the entries under a provision in HTS heading 8716 as vehicles,
not mechanically propelled. Protestant now claims the hand
trucks are provided for in HTS heading 8428 as lifting, handling,
loading or unloading machinery.
- 2 -
The provisions under consideration are as follows:
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment:
8427.90.00 Other trucks
* * * *
8428 Other lifting, handling, loading or unloading
machinery (for example, elevators, escalators, conveyors, teleferics):
8428.90.00 Other machinery
* * * *
8716 [o]ther vehicles, not mechanically propelled;...:
8716.80 Other vehicles
8716.80.50 Other
ISSUE:
Whether the HT 5300 hand truck is a good of heading 8716.
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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the 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 - 3 -
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
With respect to the entered provision, heading 8427, and the
provision claimed on protest, heading 8428, Section XVI, Note
1(l), HTSUS, excludes from Chapter 84 and Chapter 85 goods of
Section XVII. Therefore, if the hand trucks are goods of heading
8716, they cannot be classified either in heading 8427 or in
heading 8428.
Relevant ENs state at p. 1560 that heading 87.16 covers a
group of non-mechanically propelled vehicles (other than those of
the preceding headings) equipped with one or more wheels and
constructed for the transport of goods or persons. The vehicles
of this heading are designed to be towed by other vehicles
(tractors, lorries, trucks, motorcycles, bicycles, etc.), to be
pushed or pulled by hand or to be drawn by animals. Among the
articles listed in the ENs at p. 1561 under (B) Hand propelled
vehicles are wheelbarrows and hand-carts. In our opinion, the
hand trucks under protest are described by these ENs. The cited
legal note therefore eliminates headings 8427 and 8428 from
consideration.
HOLDING:
Under the authority of GRI 1, the HT 5300 hand trucks are
provided for in heading 8716. They are classifiable in
subheading 8716.80.50, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of - 4 -
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division