CLA-2-84:RR:NC:1:103 C86750
Mr. David T. Arth
R.L. Swearer Company, Inc.
PO Box 471
Sewickley, PA 15143-0471
RE: The tariff classification of wallboard forks from Germany
Dear Mr. Arth:
In your letter dated April 9, 1998 on behalf of Eurotech
Corp. you requested a tariff classification ruling.
Literature submitted with your inquiry indicates that the
wallboard forks are designed to be attached to the boom of a
truck-mounted crane, and are used at building sites to aid in
unloading palletized building materials from the bed of a truck
or trailer. The article basically consists of a central steel
member, a hydraulic cylinder, and a pair of hinged forks. When
positioned horizontally the forks can be placed beneath a
palletized load, thus enabling the crane to lift the load from
the vehicle. In addition, the forks can be hydraulically raised
to a vertical position, thus enabling a load of wallboard or
similar flat sheets to be clamped between the forks and the
central beam. This keeps the boards from sliding during lifting
and handling. In the event of a failure in the hydraulic system,
an integrated counterbalance valve prevents the forks from
opening.
The applicable subheading for the wallboard forks will be
8431.49.1090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts suitable for use solely or
principally with the machinery of heading 8426 (cranes). The
rate of duty will be 0.4 percent 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 Alan
Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division