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The hydraulic stabilizing leg is a linear-acting cylinder consisting of a metal barrel and piston. It is operated by oil under pressure which is applied to both sides (double-acting) of the piston, the energy of the oil under pressure being converted into a linear motion. Thus, the hydraulic cylinder (telescoping type) extends and retracts the leg to vary its length.

Subheading 8412.21 of the Harmonized System covers linear-acting (cylinders) hydraulic power engines and motors. Explanatory Note (B)(3) to heading 84.12 describes “hydraulic cylinders consisting, for example, of a brass or steel barrel and a piston operated by oil (or other liquid) under pressure applied on one side (single-acting) or on both sides (double-acting) of the piston, the energy of the liquid under pressure being converted into a linear motion. These cylinders are used on machine-tools, construction machinery, steering mechanisms, etc.”

In accordance with General Interpretative Rule 1 of the Harmonized System, the hydraulic stabilizing leg is classified under classification number 8412.21.00.91 of the Customs Tariff.