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Heading 8427 : Fork-lift trucks; other works trucks fitted with lifting or handling equipment.
With the exception of straddle carriers and works trucks fitted with a crane of heading 84.26, this heading covers works trucks fitted with lifting or handling equipment.
Works trucks of this description include, for example :(A) FORK-LIFT AND OTHER ELEVATING OR STACKING TRUCKS (1) Mechanically propelled fork-lift trucks, which are sometimes of large size, carry the load on an elevating carriage sliding on a vertical mast. This lifting mechanism is normally situated in front of the drivers seat; it is designed to support the load during movement and to lift it for stacking or to place it on a vehicle.
This group also includes side-loading stacking trucks, which are designed to handle long loads (girders, planks, pipes, containers, etc.) and are usually equipped with a platform to support the load during transport over short distances.
The lifting device of the above trucks is normally powered by the motive power unit of the vehicle, and is usually designed to be fitted with various special attachments (forks, jibs, buckets, grabs, etc.) according to the type of load to be handled. (2) Other stacking machines, usually mounted on a truck, are equipped with a platform or fork which can be raised and lowered in a vertical support, by hand or power-operated winch or rack systems. They are used for stacking sacks, crates, casks, etc.
Some stacking machines which work on the same principle as elevators are classified in heading 84.28. (B) OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT
This group includes : (1) Trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc. (See the introduction to Explanatory Note to heading 84.26 regarding elevating platforms of this type mounted on lorries.) (2) Other trucks fitted with lifting or handling equipment including those specialised for use in particular industries (e.g., in the textile or ceramic industries, in dairies, etc.). PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the trucks of this heading are classified in heading 84.31.
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