CLA-2-84:S:N:N1:103 810668

Mr. E. Anderson
Nacco Materials Handling Group, Inc.
5200 Greenville Blvd. NE
Greenville, NC 27834

RE: The tariff classification of a fork-lift truck counterweight from Japan or Ireland

Dear Mr. Anderson:

In your letter dated May 18, 1995 you requested a tariff classification ruling.

You submitted blueprints depicting counterweights which enable a fork-lift truck to remain balanced during use. The counterweight is a grey iron casting weighing 3155 pounds. It is made to specifications established by your firm to fit the models H40-60XM and H60-60XM fork-lift trucks and cannot be used with any other units.

The applicable subheading for the counterweights will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks). The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport