You have proposed that the Zallys Dumper Jet Electric Wheelbarrow VDHI IT 36030 be classified under 8427.10.90.90 of the Customs Tariff, which covers “Fork-lift trucks; other works trucks fitted with lifting or handling equipment”. However, the Explanatory Notes to heading 84.27 clearly state that “With the exception of straddle carriers and work trucks fitted with a crane of heading 84.26, the heading covers works trucks fitted with lifting or handling equipment”. The electric powered wheelbarrow at issue does not meet the aforementioned description; consequently, it does not meet the terms of the text of heading 84.27. Heading 87.09 of the Customs Tariff covers “Works trucks, self-propelled, not fitted with lifting or handling equipment”. The product information provided for the Zallys Dumper Jet Electric Wheelbarrow shows that it more clearly meets the description of goods listed in the text of heading 87.09 and in its corresponding Explanatory Note. The Zallys Dumper Jet Electric Wheelbarrow is a works trucks, self-propelled, not fitted with lifting or handling equipment, and can be used as described in the first part of the text of heading 87.09.
