HS Code for Forklift parts

The classification of forklift parts under HS code 8431.20 is governed by Note 2 to Section XVI of the Harmonized System. This note dictates that parts which are suitable for use solely or principally with a particular kind of machine are to be classified with those machines. Since forklifts and other work trucks fitted with lifting or handling equipment are classified under heading 8427, their dedicated parts fall under 8431.20. This includes structural components that are unique to the forklift's operation, such as the mast assembly, the fork arms, and the carriage. However, this code does not cover "parts of general use" as defined in Note 2 to Section XV (such as screws, bolts, and springs of base metal) or items specifically excluded by other notes, such as internal combustion engines (heading 8407 or 8408) or electrical equipment (Chapter 85), which retain their own specific headings even when intended for use in a forklift. Furthermore, tires for forklifts are classified under heading 4011 based on their material composition. To correctly use 8431.20, the importer must demonstrate that the part has no other significant application other than for the machinery of heading 8427. This is often established through part numbers, technical drawings, or manufacturer specifications. Misclassification often occurs when general-purpose hydraulic components are placed here instead of under heading 8412 or 8413.

Products Included

• Forklift masts and lift cylinders
• Forklift fork arms (tines)
• Lifting carriages and load backrests
• Steering axles for forklift trucks
• Side-shifters and other forklift attachments

Common Misclassification

Forklift parts are frequently misclassified under 8708, which is for parts of motor vehicles. However, forklifts are classified in 8427 (machinery), not 8703 (cars). Another error is using 8431.39, which is for parts of other lifting/handling machinery like conveyors, rather than the specific 8431.20 for forklifts.

FAQ

What is the HS code for forklift parts?

The HS code for parts suitable for use solely or principally with forklifts and other trucks of heading 8427 is 8431.20.

Are forklift batteries classified under 8431.20?

No, electric accumulators (batteries) are classified under heading 8507, even if they are designed specifically for use in an electric forklift.