Classification of goods that undertake lifting and handling functions and have mobility as a function

Classification of mobile cranes: guidance hinges on movement under load and mechanical integration determining tariff characterisation.

Guidance distinguishes mobile lifting-and-handling machines for tariff classification by reference to movement under load, location of propelling and control elements, engine arrangement, and the degree of mechanical and functional integration between chassis and working machine. Machines that do not move under load or move only subsidiarily, and that locate propelling/control elements in the working-machine cab, are characterised as cranes; machines that move under load or merely have the working machine mounted on a general-purpose vehicle chassis are characterised as motor vehicles. Outriggers and integrated substructure supporting lifting function are indicative of crane classification.