2015 Advocacy Victory

U.S. Customs: Self-Propelled Motorized Transports (SPMTs)

SC&RA had sought the reclassification and been in continual contact with U.S. Customs and Border Protection on the classification issue of SPMTs since December 2011. In February 2015, SC&RA submitted detailed comments to CBP regarding CBP’s "Notice of Proposed Revocation of Five Ruling Letters and Proposed Revocation of Treatment Relating to the Tariff Classification of Self-Propelled Modular Transporters (SPMTs)." SC&RA agreed with the CBP that SPMTs are “Work Trucks” under the Harmonized Tariff Schedule of the United States (HTSUS). SC&RA additionally elaborated on why it supported CBP’s change of tariff classification for SPMTs to HTSUS Heading 8427 (work trucks fitted with lifting equipment) from 8709 (work trucks ... not fitted with lifting or handling equipment). As part of this support, SC&RA pointed out that SPMTs had been incorrectly classified because they are work trucks with elevating platforms used to perform their specialized lifting, moving and placement functions for heavy payloads within limited geographic areas. SC&RA further noted that the change in the tariff classification of SPMTs “is revenue-neutral, as the rate for both classifications is duty free.”

As a result of these comments and efforts, SPMTs imported into the United States are now tariff free.

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