The loader is mainly used for shoveling bulk materials such as soil, sand, lime, coal, etc., and can also be used for light shoveling operations on ore and hard soil.
Conversion to different auxiliary work units can also be used for bulldozing, lifting and loading and unloading of other materials such as timber.
In the "Notes on Items" heading 8429 Descriptions of it:
8. Self-propelled shovel loader, a wheeled or crawler machine, equipped with a bucket at the front end, can dig up materials by starting the machine, and transport the materials away and unloaded.
Some shovel loaders are used to dig through the soil.
Its bucket can be lowered below the wheel or track floor when it is flat, which completes the operation."
Loaders belong to construction machinery and equipment, which are classified under subheading 8429 in the tariff5，shovel loaders。
hs 8429.The front shovel loader of the 51 ** is as follows:
In the actual classification work, it is easy to look at the ** and mistakenly classify the scraper as a loader. As shown in the figure below, the scraper:
Subheading 842930's scrapers, also called scrapers.
Annotations to Heading 8429
3. Scraper. It is equipped with a sharp cutting blade to scoop up the top layer of soil, which is then transported into the bucket or unloaded by a conveyor.
It must be noted that this item only includes mechanical equipment in which the motor propulsion device and the scraper mechanism are integrated. For example, a crawler scraper has a scraper bucket with a cutting blade between two tracks.
This heading also includes towed scrapers, which consist of a motorized propulsion unit, even if it is equipped with only one single shaft, and a scraper equipped with a fixed flat shovel or a mobile auxiliary unit with multiple flat blades".
For example, the driving and operation of the diesel underground scraper are completed in the cab, which does not meet the tax item 87 of the Tariff05 is classified as a scraper under subheading 842930.
For the modified loader, whether there is a change in the classification idea, we can look at the following cases.
Old loader, seventy percent new.
Type of running gear (rubber-tyred, track-type, etc.): Rubber-tyred.
Self-propelled or not: Yes.
Brand (Chinese or foreign name): XCMG (XCMG).
Model: LW600FV
The above ** should be classified as a front shovel loader under subheading 842951.
However, the actual import and export status of the product is to replace the front bucket with a clamp, as shown in the following figure:
How does this fit into categories?
In the description of "self-propelled loaders" in the customs classification decision, the loader is imported in two states, with and without a bucket.
The bucket is filled by the forward movement of the loader and can be lifted, transported, and unloaded.
The equipment can be installed with other types of interchangeable tools, such as crushing heads, ground screw drills, turning heads, etc.
According to Chapter 84, the equipment in question is classified under subheading 8429 by its main use, according to the predominant use, according to the front shovel loader51。
According to General Classification Rule II (1), equipment with a hydraulic arm without a bucket should also be classified as an incomplete loader under Heading 8429。
Then, although the bucket is replaced with a clamp, the main purpose of its main body is still the loader, so it is still classified as the front shovel loader of the 842951.
In summary: Chapter 84 Chapter Notes.
8. When classifying a machine with more than one purpose, its main purpose may be treated as the sole purpose.
This chapter note is easily overlooked in the 84-chapter classification.
*: Product classification.