CLA-2-87:RR:NC:MM:101 K85512
Mr. K. Turkia
KALTEC, Inc.
2310 Peachford Road
Atlanta, Georgia 30338
RE: The tariff classification of two Reel Transfer Trucks from Finland
Dear Mr. Turkia:
In your letter dated April 23, 2004 you requested a tariff classification ruling.
You submitted a brochure depicting the Rocla TER sit-on operated, battery-powered reel transfer truck and the Rocla TWPR pedestrian-operated, battery-powered reel transfer truck. They are specifically designed for transferring paper rolls or film and foil rolls within a warehouse or plant environment. Rocla Oy of Järvenpää, Finland manufactures both trucks. You state that both trucks have no lifting capabilities other than moving the roll a “couple of inches” off the floor so that they can be moved. There are other machines that actually lift and store the rolls. Both trucks roll on small “Vulkollan” load wheels.
The applicable subheading for the Rocla TER sit-on operated, battery-powered reel transfer truck will be 8709.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles: Vehicles: Electrical…Operator riding. The rate of duty will be Free.
The applicable subheading for the Rocla TWPR pedestrian-operated, battery-powered reel transfer truck will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other...Other: Other. The rate of duty will be 3.2% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division