CLA-2-84:S:N:N1:103 866111
Mr. Jim Masloski
Norman G. Jensen Inc.
P.O. Box 638
Pembina, ND 58271
RE: The tariff classification of a pallet truck from Canada
Dear Mr. Masloski:
In a letter received by this office on Aug. 14, 1991 on
behalf of RigVesInd Ltd. you requested a tariff classification
ruling.
Models PAL-WR 40/60/80 are self-propelled pallet trucks used
to lift and transport palletized loads over short distances.
These models feature a steel frame with a rear platform on which
the driver stands during operation of the pallet truck. They are
powered by either a 12-volt or optional 24-volt motor which
drives the wheels by means of a cog belt and gear reduction unit.
The trucks are available with steel forks ranging in length from
36 inches to 96 inches. The forks are raised and lowered up to
six inches by a hydraulic system comprised of a hydraulic motor,
pump, and lift cylinder actuated by controls located on the
unit's steering handle.
The applicable subheading for the PAL-WR 40/60/80 pallet
trucks will be 8427.10.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for other works trucks fitted
with lifting or handling equipment: self-propelled trucks powered
by an electric motor: operator riding. 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