The following proposed revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Nov. 27, 2024, Customs Bulletin and Decisions. Comments on these proposed changes are due by Dec. 27.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Forklift Attachments
CBP is proposing to reclassify the following forklift attachments, which are currently classified as forklift truck parts under HTSUS 8431.20.00 (duty-free), in the subheadings indicated. Rulings NY N301485, NY 893829, and NY N249028 would be revoked to reflect these changes.
- snowplow blades: HTSUS 8430.20.00 (snowplows; duty-free)
- “Pallet Saver” designed to protect wood pallets: HTSUS 7326.90.86 (other steel articles; 2.9 percent duty)
- magnetic fork covers designed to provided added grip to increase load stability: HTSUS 4016.99.60 (other articles of vulcanized rubber; 2.5 percent duty)
CBP explains that these items are not parts because they are not essential to a forklift’s normal operation.
Utility Vehicles
CBP is proposing to reclassify Cub Cadet utility vehicles as vehicles principally designed for the transport of persons under HTSUS 8703.21.01 (2.5 percent duty) rather than as motor vehicles for the transport of goods under HTSUS 8704.31.0020 (25 percent duty). Ruling NY N309547 would be modified to reflect this change.
The items at issue are four-wheeled utility vehicles powered by a 546cc spark-ignition internal combustion engine and equipped with two bucket seats and an open rear cargo bed with a 500 lb payload capacity. CBP states that these vehicles also include numerous features indicating that driver and passenger safety and comfort are a significant concern.
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