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of <h1>Guidance on Classifying Mobile Cranes: Balancing Vehicle and Heavy Machinery Features under Headings 8426 and 8705.</h1> The circular addresses the classification of goods with lifting and handling functions that also possess mobility, such as truck cranes or all-terrain cranes. It highlights the complexity in classifying these goods due to their dual nature, resembling both motor vehicles and heavy load handling machines. The circular references court rulings and World Customs Organization opinions to illustrate differing views on classification under headings 8426 and 8705. It outlines criteria for classification, including movement under load, location of propelling elements, number of engines, and integration of the working machine with the chassis. The circular advises using these parameters for accurate classification.
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