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of <h1>Supreme Court Classifies Fork Lifts Under Tariff Act Sub-Heading 84.27, Not 87.31; Pallets Not Integral Parts.</h1> The Supreme Court ruled that 'Hand Trolley or Fork Lift' is classified under Sub-Heading 84.27 of the Tariff Act, rather than 87.31. The court determined that fork-lift trucks operate independently of pallets, which are not considered parts of these trucks. Consequently, Note 2 to Section XVI, which guides the classification of parts, does not apply. The court rejected the argument that pallets should be classified under Heading 84.31, as they are not integral parts of fork-lift trucks. The decision was made against the assessee, affirming the classification under 84.27.
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