8431.49.10 - Of machinery of heading 8426

This HTS classification, 8431.49.10, covers parts and accessories specifically designed for use with the machinery classified under heading 8426. Heading 8426 pertains to ships' derricks; cranes, including mobile cranes; lifting frames for goods; fork-lift trucks; and other works trucks fitted with a lifting gear. Therefore, this subcategory encompasses a wide array of components and attachments intended for these types of heavy-duty lifting and material handling equipment. Examples might include specific gears, shafts, hydraulic components, or structural elements integral to the functioning of these machines.

This category is distinguished from its sibling, 8431.49.90, which is designated for "Other" parts of machinery of headings 8426, 8429, or 8430 that do not fall into more specific classifications. While 8431.49.10 is narrowly focused on parts for heading 8426 machinery, 8431.49.90 serves as a residual category for parts of heading 8426, 8429 (self-propelled, not equipped with lifting or handling gear, e.g., bulldozers, angledozers), and 8430 (other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers).

The subcategories within 8431.49.10 provide further specificity for classifying these parts. 8431.49.10.10 is for parts of specific subheadings within heading 8426, namely 8426.11 (ship's derricks), 8426.19 (other ship's derricks and portឧបករណ៍), and 8426.30 (Gantry cranes). 8431.49.10.60 isolates parts for mobile lifting frames, straddle carriers, and works trucks fitted with a crane. Finally, 8431.49.10.90 acts as an "Other" category within this specific heading, capturing any remaining parts for heading 8426 machinery that are not covered by the more detailed subcategories.