CLA-2-84:OT:RR:NC:N1:103
Monica Castillo
J Verola Customs Brokerage, DBA IVG Logistics
30 Enterprise Avenue N
Secaucus, NJ 07094
RE: The tariff classification of a battery-powered pallet truck from China
Dear Ms. Castillo:
In your letter dated June 20, 2024, you requested a tariff classification ruling on behalf of your client, C&S On-Time Logistics, LLC.
The merchandise under consideration is identified as the Weliftrich electric pallet truck, model number EPT-15D, which is described as a walk-behind, battery-operated, self-propelled truck used to lift palletized cargo. Located at one end of the unit is a single wheel and a pivoting handle for steering and controlling the truck. On the opposite end of the unit are a pair of tines (supported by castors) that are used to raise or lower a load. The overall dimensions of the truck are 1604 millimeters in length, 685 millimeters in width, and 1262 millimeters in height. Each truck has a lifting capacity of 1.5 tons, a lifting height of 200 millimeters, and a top travel speed of 4.5 kilometers per hour.
In your letter, you suggest the subject pallet truck is classified in heading 8427, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the Weliftrich electric pallet truck, model number EPT-15D, will be 8427.10.8095, HTSUS, which provides for Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Other: Other: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8427.10.8095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8427.10.8095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division