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NY 866111

September 6, 1991

CLA-2-84:S:N:N1:103 866111


TARIFF NO.: 8427.10.0010

Mr. Jim Masloski
Norman G. Jensen Inc.
P.O. Box 638
Pembina, ND 58271

RE: The tariff classification of a pallet truck from Canada

Dear Mr. Masloski:

In a letter received by this office on Aug. 14, 1991 on behalf of RigVesInd Ltd. you requested a tariff classification ruling.

Models PAL-WR 40/60/80 are self-propelled pallet trucks used to lift and transport palletized loads over short distances. These models feature a steel frame with a rear platform on which the driver stands during operation of the pallet truck. They are powered by either a 12-volt or optional 24-volt motor which drives the wheels by means of a cog belt and gear reduction unit. The trucks are available with steel forks ranging in length from 36 inches to 96 inches. The forks are raised and lowered up to six inches by a hydraulic system comprised of a hydraulic motor, pump, and lift cylinder actuated by controls located on the unit's steering handle.

The applicable subheading for the PAL-WR 40/60/80 pallet trucks will be 8427.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other works trucks fitted with lifting or handling equipment: self-propelled trucks powered by an electric motor: operator riding. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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