The tariff classification of a push reel lawn mower from Taiwan

NY 805296 December 24, 1994 CLA-2-84:S:N:N1:106-805295 CATEGORY: Classification TARIFF NO.: 8433.19.0050 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a push reel lawn mower from Taiwan Dear Ms. Bonace: In your letter dated December 13, 1994, you requested a tariff classification ruling. You submitted a sample of the imported product with your request. The push reel lawn mower, Blair Product #545701, is constructed of steel and has two plastic wheels and two foam handle grips. The product will be imported in an unassembled condition but will require only minor assembly operations to complete the whole. As such it has the essential character of a complete lawn mower in its imported condition. The mower measures 49 inches high by 20 inches wide. The applicable subheading for the model #545701 push reel lawn mower will be 8433.19.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other mowers for lawn, parks and sports grounds, other. The rate of duty will be 4 percent ad valorem. As you requested, the sample will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport