H332697

H332697 August 14, 2025 OT:RR:CTF:EMAIN H332697 SKK CATEGORY: Classification TARIFF NOs.: 4016.99.60; 7326.90.86; 8430.20.00 Mr. Michael Forrest Schlender Viking-West Engineered Products #8 27272 Gloucester Way Langley V4W 4A1 Canada RE: Revocation of NY N301485, NY 893829 and NY N249028; Modification of PC 891547; Tariff classification of forklift attachments Dear Mr. Schlender: This ruling is in reference to New York Ruling Letter (NY) N301485, issued to Viking- West Engineered Products on November 27, 2018, in which U.S. Customs and Border Protection (CBP) classified a snowplow blade designed for use as a forklift attachment (referenced Model F18, Part #100344) under heading 8431, specifically subheading 8431.20.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[P]arts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” Upon review, we have determined that NY N301485 is in error. CBP also reviewed NY 893829, dated February 7, 1994, in which the U.S. Customs Service classified a forklift “Pallet Saver” under subheading 8431.20.00, HTSUS, and NY N249028, dated February 3, 2014, in which CBP classified magnetic forklift fork covers under subheading 8431.20.00, HTSUS. As with NY N301485, CBP has determined that the tariff classification of the merchandise at issue in NY 893829 and NY N249028 is incorrect. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice proposing to revoke NY N301485, NY893829, and NY N249028 to reflect the analysis contained in proposed Headquarters Ruling Letter (HQ) H332697 was published on November 27, 2024, in Volume 58, Number 47 of the Customs Bulletin. No comments were received in response to the proposed action. The notice of proposed revocation and modification also covered any existing rulings on substantially similar merchandise that were not specifically identified in HQ H332697. Accordingly, this ruling also modifies Pre-Classification Ruling Letter (PC) 891547, dated October 28, 1993, in which the U.S. Customs Service classified various steel articles used with forklifts under subheading 8431.20.00, HTSUS. PC 891547 is also in error with respect to the classification of the steel forklift extensions, poles and hangers described therein. FACTS: In NY N301485, CBP classified a snowplow blade designed for use as a forklift attachment (Model F18, Part #100344) under subheading 8431.20.00, HTSUS. The blade features a hardened cutting edge, mast safety chain and hook and pull pin blade angle adjustment (40° bi-directional angling). The blade measures 84” L x 74” W x 21” H and weighs 525 lbs. It is described on the manufacturer’s website as designed to “clear snow quickly, easily and affordably by converting your forklift into a snow plow.” The website describes the blade as engineered for “optimal snow roll and curl for maximum productivity.” See https://viking- west.com/products/snow-blades/ (site last visited November 7, 2024). In NY 893829, the U.S. Customs Service classified an article described as a “Pallet Saver” under subheading 8431.20.00, HTSUS. The “Pallet Saver” is made of carbon steel in the shape of an inverted T. It attaches to the fork frame that moves up and down the mast of a fork- lift truck and is mounted between the regular forks. The “Pallet Saver” only comes into contact with a wood pallet’s more durable central wood stringer, thereby preventing forks from possibly damaging the pallet’s thinner deck boards. In NY N249028, CBP classified a “Magnetic Fork Cover” (DAGS Part Number 6538264) under subheading 8431.20.00, HTSUS. The article is designed to cover forklift forks and provide added grip and anti-slip functionality to increase the stability of loads. The cover is a composite good constructed of an upper layer of 70 durometer black rubber, an inner core of iron and a bottom magnetic layer measuring approximately 1/16”. The rubber component adds grip and the magnet layer is designed to hold the cover onto metal forks. In PC 891547, the U.S. Customs Service classified several articles including, in relevant part, steel forklift extensions, poles and hangers under subheading 8431.20.00, HTSUS.1 LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. 1 PC 891547 also classified articles that are not subject to revocation or modification. 2 The following HTSUS headings are under consideration: 4016 Other articles of vulcanised rubber other than hard rubber. 7326 Other articles of iron or steel: 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snowplows and snowblowers. 8431 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof. The merchandise at issue in NY N301485, NY 893829, NY N249028, and the steel forklift extensions, poles and hangers at issue in PC 891547, were classified under subheading 8431.20.00, HTSUS, as forklift truck parts. Heading 8431, HTSUS, does not cover forklift accessories. Therefore, the threshold determination is whether the instant attachments should be considered as parts or accessories. The courts have examined the meaning of “parts” for purposes of classification under the HTSUS, resulting in two distinct, though not inconsistent, tests. See Bauerhin Technologies Limited Partnership, and John V. Carr & Sons Inc., v. United States, 110 F.3d 774 (Fed. Cir. 1997), citing United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322 (1933), and United States v. Pompeo, 43 C.C.P.A. 9 (1955). In Bauerhin, citing Willoughby Camera, the court held that “the mere fact that two articles are designed and constructed to be used together, does not necessarily make either a part of the other” and that the threshold question is whether an item “is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Willoughby Camera, 21 C.C.P.A. at 324. In United States v. Pompeo, the court stated that an imported item dedicated solely for use with another article is a part of that article provided that, when applied to that use, the article will not function without it. Pompeo, 43 C.C.P.A at 14. The term “accessory” is not defined in the tariff. This office has previously held that the term “accessory” is generally understood to mean an article that must directly contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See HQ 301594, dated December 18, 2018; HQ 958710, dated April 8, 1996; and, HQ 950166, dated November 8, 1991. CBP employs the common and commercial meaning of the term “accessory” as prescribed by the court in Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (Ct. Int’l Trade 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002), where the court held that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 

Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. 1 PC 891547 also classified articles that are not subject to revocation or modification. 2 

 The following HTSUS headings are under consideration: 4016 Other articles of vulcanised rubber other than hard rubber. 7326 Other articles of iron or steel: 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snowplows and snowblowers. 8431 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof. The merchandise at issue in NY N301485, NY 893829, NY N249028, and the steel forklift extensions, poles and hangers at issue in PC 891547, were classified under subheading 8431.20.00, HTSUS, as forklift truck parts. Heading 8431, HTSUS, does not cover forklift accessories. Therefore, the threshold determination is whether the instant attachments should be considered as parts or accessories. The courts have examined the meaning of “parts” for purposes of classification under the HTSUS, resulting in two distinct, though not inconsistent, tests. See Bauerhin Technologies Limited Partnership, and John V. Carr & Sons Inc., v. United States, 110 F.3d 774 (Fed. Cir. 1997), citing United States v. Willoughby