Analysis
HTS 8427.20.40 covers rider-type, counterbalanced fork-lift trucks under heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment).
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 8427.10.40 (rider-type, counterbalanced fork-lift trucks, duty-free), 8427.10.80 (self-propelled trucks powered by an electric motor: other, 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).
Census statistics map these goods to NAICS 333924 (Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing), an industry of 336 US establishments employing 31,743 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8427.10.40 | Rider-type, counterbalanced fork-lift trucks | Free |
| 8427.10.80 | Self-propelled trucks powered by an electric motor: other | 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 |