8427

Analysis

Heading 8427 of the Harmonized Tariff Schedule covers fork-lift trucks; other works trucks fitted with lifting or handling equipment. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.

Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8427.10 (self-propelled trucks powered by an electric motor, 2 lines), 8427.20 (other self-propelled trucks, 2 lines) and 8427.90 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.

By Census's concordance, most of its statistical lines are made by Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing (333924) and Overhead Traveling Crane, Hoist, and Monorail System Manufacturing (333923). Those are the NAICS industries a US producer of these goods would report under.