CLA-2-84:OT:RR:NC:N1:104
Mr. Vernon R. Brown
Lockwood Brothers, Inc.
220 Salters Creek Road
Hampton, VA 23661
RE: The tariff classification of Goldhofer SL Trailer Bogies from Germany
Dear Mr. Brown:
In your letter dated September 3, 2015 you requested a tariff classification ruling.
The Goldhofer SL trailer bogies are modules used as stable platforms to move overweight/oversize cargo in off-road situations. The self-leveling capability of the trailer allows for safe movement of payloads along over the road for short distances at walking speeds. The SL trailer bogies have no independent means of locomotive power so they are not considered motor vehicles for road travel. They can be hooked up to a Self-propelled Modular Transport (SPMTs) or another type of prime mover. The modules do feature small independent gas power units that are used to power the hydraulic pump systems used for steering, leveling and lifting the platform deck.
A single platform bogie has a 4+2 configuration with a surface area of 30’ long and 10’ wide, multiple bogies coupled together extends the surface area to 30’ long and 20’ wide or 60’ long and 10’ wide. Each trailer bogie can be equipped with or without a hydraulic pump used for steering but one hydraulic pump must be included in each group set of bogies whether used with a SPMT or when hooked up to another prime mover in order to power the steering and the lifting capabilities of the bogies. The hydraulic cylinders are located in each set of four axles and when extended can raise the platform or when retracted can lower the platform over a travel span of approximately 18 inches. The cylinders are driven by a hydraulic pump located in the SL model of the trailer bogie. Only one pump is needed for each coupled group of bogie modules which is controlled by one universal control. A swivel arm allows the wheels to move in unison which helps to steer the trailer. The trailer bogies contain actuators which control the hydraulic valves that control the lifting of the platforms and the steering wheels. The trailers also contain electrical equipment which controls the actuators of the hydraulic system. There is also a wiring harness to control the optional highway signal lights in the back of the trailer.
In your letter, you propose classifying the bogies in subheading 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427”. You believe the models to be accessories to the Goldhofer self-propelled modular transporters (“SPMTs). In HQ H180102 dated April 15, 2015, the SPMTs were classified in subheading 8427.20.8000, HTSUS, which provides for “Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Other self-propelled trucks: Other”. The language of heading 8431, HTSUS, only encompasses “parts”, not “parts and accessories”. Thus, classification in subheading 8431.20.0000, HTSUS, would not be appropriate. Based upon the submitted information, it is the opinion of this office that the bogies are machines in and of themselves.
The applicable subheading for the Goldhofer SL Trailer Bogies will be 8427.90.0000, HTSUS, which provides for “Fork-lift trucks; other works trucks fitted with lifting or handling-equipment: Other trucks”. 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division