235201

The sideloader is a lifting machine designed for mounting onto a trailer and is used for lifting, stacking and moving of ISO intermodal containers. The sideloader is custom manufactured to the customer’s specific requirements which include the subframe size and type of chassis assemblies.

Heading 84.26 of the Harmonized System provides for “ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane”. Within that heading, subheading 8426.91 covers “other machinery: designed for mounting on road vehicles”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the sideloader is classified under classification number 8426.91.00.00 of the Customs Tariff.