NY 860676
Mar. 6, 1991
CLA-2-84:S:N:N1:103 860676
Mr. George M. Galla
Wesco International, Inc.
P.O. Box 47
Lansdale, Pa. 19446
RE: The tariff classification of hand pallet trucks from Taiwan
Dear Mr. Galla:
In your letter dated February 15, 1991 you requested a
tariff classification ruling.
Wesco pallet trucks are used to lift and transport
palletized loads weighing up to 5000 pounds over short distances
in factories, warehouses, stores, and similar establishments. A
pallet truck basically consists of a steel fork-shaped frame
resting on wheels, a long handle for raising the frame and
steering the truck, and a hydraulic lifting mechanism. In
operation, the forks are rolled beneath a pallet and the handle
is manually pumped up and down, thus raising the pallet off the
floor. The pallet truck and its load can then be rolled along by
pushing or pulling on its handle.
The applicable subheading for the hand pallet trucks will be
8427.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other works trucks fitted with lifting
or handling equipment: other 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