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NY F83480

March 13, 2000

CLA-2-84:RR:NC:1:103 F83480


TARIFF NO.: 8431.20.0000

Mr. John F. Jager
Toyota Tsusho America, Inc.
702 Triport Road (CL960)
Georgetown, KY 40324

RE: The tariff classification of forklift mast rails from Japan

Dear Mr. Jager:

In your letter dated February 17, 2000 you requested a tariff classification ruling.

Your firm intends to import mast rails made of J or C channel iron/steel. In their imported condition, the rails will be cut to length, notched, milled, and drilled with holes for assembly into single or multi-stage forklift masts. After importation, the rails will have brackets welded to them, bearings attached, and lift cylinders mounted on them. Once assembly is completed the mast, which can be made of single, double, or triple rails depending on the forklift model or height capacity, will be mounted onto the forklift truck. The mast will serve as a vertical guide and support for the forks which move up and down on the mast assembly.

The applicable subheading for the forklift mast rails which, as imported, will be cut, notched, milled, and drilled will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8427 (fork-lift trucks). The rate of duty will be free.

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 212-637-7027.


Robert B. Swierupski

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