Nov. 27 CBP Bulletin Proposes to Revoke Ruling Letters on Forklift Accessories
In the Nov. 27 Customs Bulletin (Vol. 58, No. 47), CBP published proposals to revoke ruling letters concerning forklift accessories.
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Comments on Proposal Due Dec. 27
CBP said consideration will be given to any written comments received by Dec. 27 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposal
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Forklift Accessories
| Items: In NY N301485: a forklift snowplow blade accessory designed to be used as an attachment for forklifts; in NY 893829: the forklift “PalletSaver” accessory that attaches to the fork frame which moves up and down the mast of a fork-lift truck; in NY N249028: the forklift “Magnetic Fork Cover” accessory that is designed to be used with fork lift forks. |
| Current: Heading 8431, specifically in subheading 8431.20.00, which provides for “[P]arts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” |
| Proposed: NY N301485: Subheading 8430.20.00, which provides for “Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile extractors; snowplows and snowblowers: snowplows and snowblowers”; NY 893829: subheading 7326.90.86, which provides for “Other articles of iron or steel: Other: Other: Other: Other; NY N249028: subheading 4016.99.60, which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Other.” |
| Reason: While the attachments at issue in NY N301485, NY 893829 and NY N249028 are for use solely or principally with forklift trucks of heading 8427, they are not essential to a forklift’s normal operation and are therefore not parts. Rather, the subject attachments are optional devices that mount or attach to a forklift to expand its range of operations. The snowplow blade attachment at issue in NY N301485 is classified in subheading 8430.20.00, which provides for, in pertinent part, “snow plows and snowblowers.” The “PalletSaver” forklift attachment at issue in NY 893829 is not covered by heading 8431, nor is it more specifically provided for in any other heading of the tariff. The “Magnetic Fork Cover” at issue in NY N249029 has an iron component provides that rigidity, while the magnetic component serves to enable the cover to adhere to the forks. It is the rubber component that performs the intended purpose of the subject fork cover, which is to enhance the stabilization and security of forklift loads by adding a grip and anti-slip functionality. Therefore, the rubber constituent material imparts the essential character to the subject article. |
| Proposed for revocation: NY N301485, dated Nov. 27, 2018; NY 893829, dated Feb. 7, 1994; and NY N249028, dated Feb. 3, 2014 |
| Proposed new ruling: HQ H332697 |