CLA-2-84:OT:RR:NC:N1:106

Mr. Chris Golden
Alliance Customs Clearance
5700 Broadmoor
Suite 600
Mission, KS 66202

RE: The tariff classification of a telescopic crane mounted on a wheeled chassis from Germany.

Dear Mr. Golden:

In your letter dated November 5, 2009 you requested a tariff classification ruling on behalf of your client, Omaha Standard. Diagrams and literature were submitted with your request.

The machine is a Wumag Elevant model WT1000 telescopic crane which is imported, mounted on a 5 axle work truck, stated to be an ATF110 G-5 crane carrier which according to internet information is produced in Germany as is the crane. The WT1000 has a five segment telescopic boom which ends at an articulated joint. A three segment flyboom extends from the articulated joint. The machine is said to extend to a working height of 102.5 meters.

The applicable subheading for the Wumag Elevant model WT1000 telescopic crane will be 8426.41.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ships derricks; cranes…: other machinery, self propelled: on tires, work trucks fitted with a crane. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division