CLA-2 OT:RR:CTF:EMAIN H312164 NVF
Ms. Gertrude Wilson
Hockman-Lewis Ltd.
200 Executive Drive
West Orange, NJ 07052
RE: Modification of NY N008193; Two-Post Vehicle Lifts.
Dear Ms. Wilson:
This ruling is in reference to New York Ruling Letter (NY) N008193, dated April 5, 2007, regarding the classification of certain two-post vehicle lifts under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N008193, U.S. Customs and Border Protection (CBP) classified the subject articles in subheading 8425.41.00, HTSUS, which provides for: Pulley tackle and hoists other than skip joists; winches and capstans; jacks: Jacks; hoists of a kind used for raising vehicles: Built-in jacking systems of a kind used in garages. Upon reconsideration, CBP has determined that NY N008193 is in error with respect to the classification of the two-post vehicle lifts at issue.
Notice of the proposed action was published in the Customs Bulletin, Vol. 54, No. 44, on November 11, 2020. No comments were received in response to that notice. Therefore, CBP is modifying NY N008193 according to the analysis set forth below.
FACTS:
In NY N008193 the subject merchandise is described as “Model numbers MF-29000A (rated at 9000 lbs. lift capacity) and MF-210000X (rated at 10,000 lbs. lift capacity).* These lifts are 2-post asymmetric surface-mounted lifts designed to lift passenger-type vehicles for service.” CBP classified the two-post lifts in subheading 8425.41.00, HTSUS.
ISSUE:
Whether two-post lifts are classified as hoists and jacks of heading 8425, HTSUS, or as other lifting machinery of heading 8428, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all classification purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
8425 Pulley tackle and hoists other than skip joists; winches and capstans; jacks.
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators conveyors, teleferics).
The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s 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. CBP believes the EN’s should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The EN to heading 8425, HTSUS states, in pertinent part:
The pulley tackle and hoists classified in this heading consist of more or less complex systems of pulleys and cables, chains, ropework, etc., designed to give a mechanical advantage to facilitate lifting (e.g., by use of pulleys of different diameter, toothed wheels, gearing systems). This group includes, inter alia: (1) Tackle and hoists in which the chain engages in specially designed projections on the pulley rims. (2) Drum type pulley hoists in which the cable is wound on a drum enclosing the pulley mechanism. This self contained type of hoist, usually pneumatic or electric, is often mounted on a trolley or crab running on an overhead rail. (3) Hoists consisting of a roller chain running over a geared system of sprocket wheels operated by a crank handle or lever, somewhat as in a jacking system.
Jacks are designed to raise heavy loads through short distances. The heading includes rack and pawl jacks, screw jacks in which the screw is raised by rotation or by rotating a nut fixed in the jack base, and telescopic screw jacks operated by the action of two or more concentric screws, the outer screw turning in the nut in the jack base. In hydraulic or pneumatic jacks, the lifting piston is forced along a cylinder by pressure generated in a pump or compressor which may be separate or built-in. Special type of jacks include: (3) Garage type built-in jacking systems, usually hydraulic.
The EN to heading 8428, HTSUS states, in pertinent part:
With the exception of the lifting and handling machinery of headings 84.25 to 84.27, this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc.
The heading covers lifting or handling machines usually based on pulley, winch or jacking systems, and often including large proportions of static structural steelwork, etc.
Because the text of heading 8428, HTSUS, covers other lifting and handling machinery, we first examine whether the subject merchandise falls under the scope of heading 8425, HTSUS, i.e. whether the subject merchandise are “hoists” or “jacks.”
When a term is not defined in either the HTSUS or the ENs, which constitute the official interpretation of the Harmonized System, we look to its common and commercial meaning. See Nippon Kogasku (USA) Inc. v. United States, 69 C.C.P.A. 89, 92-93 (1982); C.J. Towers & Sons v. United States, 69 C.C.P.A. 128, 133-134 (1982). In this case, the HTSUS differentiates between various types of lifting and handling equipment classified under headings 8425, HTSUS, through 8428, HTSUS. The ENs accordingly provide features to distinguish the goods covered by these headings. Specifically, the hoists contemplated by heading 8425 are those consisting of a system of pulleys along with some type of cables, chains, or rope, etc., and a jack of heading 8425 is designed to raise heavy loads through short distances. The ENs further explain that if lifting machinery is not classifiable in heading 8425 (through heading 8427) then it is classified under heading 8428, even if specialized for a particular industry.
In HQ H310333, dated June 26, 2020, we classified substantially similar merchandise to the instant two-post lifts and discussed at length the difference between a hoist and a lift. In that ruling, we observed that common and commercial meanings of “hoist” do not contradict the definitions set forth in the ENs and concluded that a hoist is machinery which pulls an item up through the vertical plane and often across the horizontal plane, typically with a hook that attaches the cargo to overhead chain or rope. With regard to the definition of a “jack,” we also determined that the ENs and technical definitions are aligned and that a jack is designed to lift loads over short distances.
We next examined two-post vehicle lifts and determined that they are not hoists because they use platforms or arms to carry the weight of the cargo rather than pulling a load using rope work or chains and a hook. We also concluded that two-post lifts are not jacks of heading 8425 because they raise a load more than a short distance. Finally, we observed that CBP has a longstanding practice of classifying vehicle lifts under heading 8428, HTSUS. See NY K85073 (May 4, 2004) (scissor type motorcycle lift), NY N008193 (Apr. 5, 2007) (four post lift), NY N119135 (Aug. 20, 2010) (car stacker), NY N287695 (July 24, 2017) (motorcycle lift), NY N299553 (Aug. 15, 2018) (car lift system).
Similarly, the instant two-post vehicle lifts are not hoists nor are they jacks. They do not pull a vehicle up using a hook and chain or rope, and they raise vehicles more than a short distance. Therefore, they cannot be classified under heading 8425, HTSUS as a hoist or a jack. Rather, we find that they are more appropriately classified with other substantially similar vehicle lifts under heading 8428, HTSUS, as other lifting machinery
In light of the foregoing, we conclude that the two-post vehicle lifts are classified under heading 8428, HTSUS as other lifting machinery.
HOLDING:
By application of GRIs 1 and 6, the two-post lifts are classified in heading 8428, specifically subheading 8428.90.02, HTSUS, which provides for: Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division