Analysis
HTS 8427.10.40 covers rider-type, counterbalanced fork-lift trucks under heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 8427.10.40.10 for powered by at least one hydrogen fuel cell and 8427.10.40.90 for other. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8427.10.80 (self-propelled trucks powered by an electric motor: other, duty-free), 8427.20.40 (rider-type, counterbalanced fork-lift trucks, duty-free), 8427.20.80 (other self-propelled trucks: other, duty-free) and 8427.90.00 (fork-lift trucks; other works trucks fitted with lifting or…, duty-free).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8427.10.40.10 | Powered by at least one hydrogen fuel cell | No. | |
| 8427.10.40.90 | Other | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8427.10.80 | Self-propelled trucks powered by an electric motor: other | Free |
| 8427.20.40 | Rider-type, counterbalanced fork-lift trucks | Free |
| 8427.20.80 | Other self-propelled trucks: other | Free |
| 8427.90.00 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment: other trucks | Free |