us-cbp-cross-rulings-hq-956477•HQ 956477: Personnel Platform; Aerial Work Platform, Battery Powered Hydraulic Lift Platform Mounted on Wheeled Base Not Self- Propelled; Works Trucks Fitted With Lifting Equipment
HQ 956477: Personnel Platform; Aerial Work Platform, Battery Powered Hydraulic Lift Platform Mounted on Wheeled Base Not Self- Propelled; Works Trucks Fitted With Lifting Equipment
us-cbp-cross-rulings-hq-956477HQ 956477: Personnel Platform; Aerial Work Platform, Battery Powered Hydraulic Lift Platform Mounted on Wheeled Base Not Self- Propelled; Works Trucks Fitted With Lifting EquipmentGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 956477
JUNE 2, 1994
CLA-2:CO:R:C:M 956477 JAS
CATEGORY: Classification
TARIFF NO.: 8427.90.00
Mr. G. Roger Dalkon
Jorvik International
2536 London Road
Sarnia Ontario, Canada N7T 7H2
RE: Personnel Platform; Aerial Work Platform, Battery Powered
Hydraulic Lift Platform Mounted on Wheeled Base Not Self-
Propelled; Works Trucks Fitted With Lifting Equipment
Dear Mr. Dalkon:
In your letter of May 17, 1994, you inquire as to the tariff
status of the E-A-P 20 Personnel Platform from the UK.
Literature was submitted.
FACTS:
The literature depicts a cage-enclosed personnel platform
attached to an articulated hydraulic lifting arm mounted on a
wheeled base. All major components appear to be of steel
construction. The hydraulic lifting arm is battery-operated and
can be raised from controls on the platform to a maximum working
height of 21 ft. The personnel platform is suitable for aerial
work either inside or outside. It is not self-propelled and must
be towed by car between job sites.
ISSUE:
Whether the personnel platform in issue is a works truck
fitted with lifting equipment for tariff purposes.
LAW AND ANALYSIS:
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. - 2 -
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's 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 classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Heading 8427 in part covers works trucks, both self-
propelled and those not self-propelled, fitted with lifting or
handling equipment. The term truck is not defined in the legal
text of the HTSUS or in the ENs. In common meaning, however, the
term is broad enough to encompass wheeled frames for moving heavy
objects. In fact, relevant ENs at p. 1196, describe trucks with
mechanically elevating platforms for the maintenance of electric
cables, public lighting systems, etc. among the works trucks
encompassed by heading 84.27. The personnel platform in issue
qualifies as a works truck fitted with lifting equipment.
HOLDING:
Under the authority of GRI 1, the E-A-P Personnel Platform
is provided for as a works truck fitted with lifting equipment.
It is classifiable in subheading 8427.90.00, HTSUS, a provision
for other trucks. The rate of duty on products from the UK is
Free.
Enclosed for your convenience is our pamphlet Import
Requirements which outlines general requirements for importing
goods into the Customs Territory of the United States.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
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