PORTABLE STORAGE UNIT MULE WHICH IS A REMOTE-CONTROLLED VEHICLE USED TO MANOEUVRE AND PLACE PORTABLE STORAGE CONTAINERS, SHEDS, OR PODS IN TIGHT OR HARD-TO-REACH LOCATIONS THAT A STANDARD DELIVERY TRUCK CANNOT ACCESS. IT IS COMPOSED OF A STEEL FRAME AND POWERED BY A FUEL-INJECTED ENGINE, USING A HYDRAULIC SYSTEM TO LIFT AND MOVE CONTAINERS WITH WHEELS. THE LIFTING HEIGHT OF THE MULE IS 1M OR MORE.

GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE. WCO OPINION TO 8427 20. HSEN TO HEADING 8427 (B). TEXT TO TARIC CODES 8427, 8427 20, 8427 20 19 AND 8427 20 19 90.