8427.90.00

Analysis

HTS 8427.90.00 covers fork-lift trucks; other works trucks fitted with lifting or handling equipment: other 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: 8427.90.00.20 for aerial work platforms of a kind described in statistical… and 8427.90.00.90 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.

The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. 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), 8427.20.40 (rider-type, counterbalanced fork-lift trucks, duty-free) and 8427.20.80 (other self-propelled trucks: other, duty-free).