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HQ 960111

JUNE 19, 1997

CLA-2 RR:TC:MM 960111 JAS


TARIFF NO.: 8716.80.50

Port Director of Customs
4735 Oakland St.
Denver, CO 80239

RE: PRD 3307-96-100004; Hand Truck, Double Wheeled, Non- Mechanically Propelled Vehicle; Fork-Lift Truck, Works Truck, Heading 8427; Handling Machinery, Heading 8428; Section XVI, Note 1(l)

Dear Port Director:

This is our decision on Protest 3307-96-100004, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of non-mechanically propelled hand trucks, products of China. The entries under protest were liquidated on November 3 and 13, 1995, and this protest timely filed on February 1, 1996.


The merchandise in issue is the model HT 5300 hand-operated truck. Literature describes these as P handle, extra long, double wheeled hand trucks. Each is of steel construction, and has a capacity of 600 lbs., measures 19 in. x 21.5 in. x 51 in., and a shipping weight of 27 lbs. In use, the small shelf or platform slides under the load and the truck tilts backwards.

These trucks were entered under a provision of HTS heading 8427 as fork-lift trucks and other works trucks. You liquidated the entries under a provision in HTS heading 8716 as vehicles, not mechanically propelled. Protestant now claims the hand trucks are provided for in HTS heading 8428 as lifting, handling, loading or unloading machinery.

The provisions under consideration are as follows:

8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment:

8427.90.00 Other trucks

8428 Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics):

8428.90.00 Other machinery

8716 [o]ther vehicles, not mechanically propelled;...:

8716.80 Other vehicles

8716.80.50 Other


Whether the HT 5300 hand truck is a good of heading 8716.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the - 3 -
classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

With respect to the entered provision, heading 8427, and the provision claimed on protest, heading 8428, Section XVI, Note 1(l), HTSUS, excludes from Chapter 84 and Chapter 85 goods of Section XVII. Therefore, if the hand trucks are goods of heading 8716, they cannot be classified either in heading 8427 or in heading 8428.

Relevant ENs state at p. 1560 that heading 87.16 covers a group of non-mechanically propelled vehicles (other than those of the preceding headings) equipped with one or more wheels and constructed for the transport of goods or persons. The vehicles of this heading are designed to be towed by other vehicles (tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by hand or to be drawn by animals. Among the articles listed in the ENs at p. 1561 under (B) Hand propelled vehicles are wheelbarrows and hand-carts. In our opinion, the hand trucks under protest are described by these ENs. The cited legal note therefore eliminates headings 8427 and 8428 from consideration.


Under the authority of GRI 1, the HT 5300 hand trucks are provided for in heading 8716. They are classifiable in subheading 8716.80.50, HTSUS.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of - 4 -

Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


John Durant, Director
Tariff Classification

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