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HTS 8427

Heading 8427 covers fork-lift trucks; other works trucks fitted with lifting or handling equipment. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8427.10.40.10, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 87.50% and United Kingdom carries 60.00%.

Chapter 84 · Verified 2026-08-31
HTS 2026HTSRev17

13 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 87.50% from China · lowest 60.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN87.50%mfn + s232 + s301 + s3019903.88.01 9903.05.31 9903.82.02
Vietnam VNM62.50%mfn + s232 + s3019903.05.84 9903.82.02
Japan JPN62.50%s232 + s3019903.05.49 9903.82.02
South Korea KOR62.50%s232 + s3019903.05.71 9903.82.02
Thailand THA62.50%mfn + s232 + s3019903.05.77 9903.82.02
Brazil BRA62.50%mfn + s232 + s3019903.05.27 9903.82.02
Mexico MEX60.00%mfn + s232 + s3019903.05.55 9903.82.02
Canada CAN60.00%mfn + s232 + s3019903.05.29 9903.82.02
India IND60.00%mfn + s232 + s3019903.05.44 9903.82.02
Germany DEU60.00%s232 + s3019903.05.39 9903.82.02
Italy ITA60.00%s232 + s3019903.05.39 9903.82.02
United Kingdom GBR60.00%mfn + s232 + s3019903.05.81 9903.82.02
Table 1Rate by country of origin for 8427.10.40.10, resolved 2026-08-31. The first statistical line under 8427; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
8427.10.40.10Powered by at least one hydrogen fuel cellinheritedNo.
8427.10.40.90OtherinheritedNo.
8427.10.80.20Aerial work platforms of a kind described in statistical note 5 to this chapterinheritedNo.
8427.10.80.30OtherinheritedNo.
8427.10.80.40Aerial work platforms of a kind described in statistical note 5 to this chapterinheritedNo.
8427.10.80.50OtherinheritedNo.
8427.10.80.70Aerial work platforms of a kind described in statistical note 5 to this chapterinheritedNo.
8427.10.80.95OtherinheritedNo.
8427.20.40.00Rider-type, counterbalanced fork-lift trucksFreeNo.
8427.20.80.20Aerial work platforms of a kind described in statistical note 5 to this chapterinheritedNo.
8427.20.80.90OtherinheritedNo.
8427.90.00.20Aerial work platforms of a kind described in statistical note 5 to this chapterinheritedNo.
8427.90.00.90OtherinheritedNo.
Table 2Statistical suffixes under 8427. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 232The duty provided in the applicable subheading + 50%50.00% if in scope9903.82.022025-06-04

Applies only where aluminium, steel or copper is at least 15 percent of the weight of the article, per U.S. note 16(c). The duty falls on the full customs value when it applies.

Source: FEDERAL REGISTER, Proclamation 11021, adjusting imports of aluminum, steel and copper (FR Doc. 2026-06960), published 2026-04-09. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading plus 25%25.00%9903.88.012018-07-06
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Action: China's Acts, Policies and Practices Related to Technology Transfer (List 1) (83 FR 28710), published 2018-06-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 8427.10.40.10 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 8427?
Heading 8427 covers fork-lift trucks; other works trucks fitted with lifting or handling equipment. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8427.10.40.10, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 87.50% and United Kingdom carries 60.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.