8429.51.10.65 - Used or rebuilt
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, HTS 8429.51.10.65, specifically covers used or rebuilt front-end shovel loaders of the wheel-type. These machines are characterized by their ability to excavate, load, and transport materials, featuring a front-mounted bucket powered by hydraulic systems, and moving via wheeled locomotion. The "used or rebuilt" designation is crucial for distinguishing these items from newly manufactured equipment, implying a prior operational history and potentially requiring specific documentation regarding refurbishment or condition for import or export.
The primary distinction of this category lies in its "used or rebuilt" status compared to its sibling category for new equipment. While both refer to front-end shovel loaders of the wheel-type, the classification hinges on whether the machine has been previously placed in service and subsequently repaired, overhauled, or otherwise refurbished. This difference is significant for customs valuation and potential duty or tax implications, as used goods may be subject to different regulations than new ones.
As a leaf node within the HTS structure, HTS 8429.51.10.65 does not have further subcategories. Therefore, the focus for classification at this level is on definitively identifying the machine as a wheel-type front-end shovel loader that is either used or has been rebuilt. Classification relies on verifying the functional characteristics of the machine, ensuring it meets the definition of a front-end shovel loader and confirming its status as not being new.