8427.20

Analysis

Subheading 8427.20 covers other self-propelled trucks, within heading 8427. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 8427.20.40 for rider-type, counterbalanced fork-lift trucks (duty-free) and 8427.20.80 for other self-propelled trucks: other (duty-free).

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.

Goods only reach 8427.20 once they fall within heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.