Mr. Brian Bruce
R.H. McFarlands (1996) Ltd.
90 Wright Avenue
Dartmouth, NS B3B 1P2
Date of issuance of ruling: November 17, 2015
This is in response to a request submitted on your behalf byAtlantic Custom Brokers for an advance ruling on the tariff classification of a Manual Material Lift 20578158 SLC-12. This product is manufactured by/exported from Terex South Dakota Inc. (USA).
|Effective Date:||November 17, 2015|
According to the information provided, the product is a heavy duty material lift for construction and industrial applications with a 12' 11" (3.94 m) maximum lifting height and a 650 lbs (295 kg) capacity. It is comprised of a metal structure on casters with a central aluminum mast. A special "U"-shaped steel fork is installed on the mast and is used to lift material manually by a one-speed manual winch, which requires 8.5 cranks per foot. It is made to enable easy lifting, loading, and maneuvering of loads.
Analysis and Justification
As it is made to lift and move loads, sits on casters and uses forks to lift the load, the product is considered to be a manual forklift truck of heading 84.27. It does not correspond to the definitions of either mobile lifting frames on tires or straddle carriers found in the Explanatory Note to Heading 84.26.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
As the product is not self-propelled, a Manual Material Lift 20578158 SLC-12 is classified as "other trucks fitted with lifting equipment" under 8427.90.00.00, in accordance with General Interpretative Rules 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (CBSA) for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: