Heading 8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

13 declarable lines

Heading 8427 covers fork-lift trucks and other works trucks fitted with lifting or handling equipment. It is split first by propulsion: self-propelled trucks powered by an electric motor, other self-propelled trucks, and other trucks. The self-propelled lines are further split by truck type, including rider-type counterbalanced, operator riding, automated guided vehicle, and aerial work platforms.

Products in this heading

Electric rider-type counterbalanced forklift
Hydrogen fuel cell rider-type counterbalanced forklift
Diesel or LPG rider-type counterbalanced forklift
Self-propelled electric aerial work platform
Automated guided vehicle (AGV) works truck
Non-self-propelled works truck fitted with lifting equipment
Electric operator-riding works truck with lifting equipment

How to choose the right subheading

Decide whether the truck is self-propelled by an electric motor, other self-propelled, or not self-propelled; this selects the main branch.
Within the self-propelled branches, decide whether it is a rider-type counterbalanced fork-lift truck.
For self-propelled trucks that are not rider-type counterbalanced, decide operator riding, automated guided vehicle, or other.
Check whether the truck is an aerial work platform of a kind described in statistical note 5 to chapter 84.
For electric rider-type counterbalanced trucks, check whether power comes from at least one hydrogen fuel cell.

Often confused with

Mobile crane
Cranes and works trucks fitted with a crane are classified in heading 8426, not 8427.
Heading 8426
Winch, hoist or jack
Winches, hoists and jacks are classified in heading 8425.
Heading 8425
Conveyor, elevator or escalator
Conveyors, elevators and escalators are classified in heading 8428.
Heading 8428
Forklift parts
Parts suitable for use with 8427 machinery are classified in heading 8431.
Heading 8431
Excavator or shovel loader
Self-propelled excavators and shovel loaders are classified in heading 8429.
Heading 8429

Frequently asked questions

What is the HTS code for a hydrogen fuel cell forklift?

For a rider-type, counterbalanced fork-lift truck powered by at least one hydrogen fuel cell, use 8427.10.40.10; the general (MFN) rate is Free. A similar electric truck without a hydrogen fuel cell falls under 8427.10.40.90, also Free.

What is the duty on a diesel counterbalanced forklift?

A rider-type counterbalanced fork-lift truck that is other self-propelled is classified under 8427.20.40.00, and the general (MFN) rate is Free.

How do I classify a non-self-propelled works truck with lifting equipment?

Classify it in 8427.90.00.90 as an other truck if it is not an aerial work platform described in statistical note 5; the general (MFN) rate is Free. If it is such an aerial work platform, use 8427.90.00.20, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.