G85142 G8 Ruling Active

The tariff classification of various parts for a lawn fertilizer/seeder spreader from China.

Issued December 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8483.10.5000, 8432.90.0030

Headings: 8432, 8483

Product description

You submitted samples and a drawing with your request. The first article in question, identified as a "spreader driver", consists of a plastic spreader plate and gear box assembly and steel rotor shaft which attaches the two pieces together. The spreader driver enables the spreader plate to disperse the seeds or fertilizer onto the lawn. The second article is called rest legs, which consist of two black painted bent steel rod legs attached together by two metal clips which keeps the bottom of the two legs together and allows the top of the legs to swivel out to attach to the lawn spreader. These legs allow the lawn spreader to remain upright when idle. The third article, identified as a rotor shaft, is the identical part used in the spreader driver. It is not further worked after importation and is specifically designed and used only as a part for the spreader driver.

CBP rationale

The applicable subheading for the spreader driver and rest legs for a lawn spreader will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seeders, planters, transplanters, manure spreaders and fertilizer distributors. The applicable subheading for the rotor shaft will be 8483.10.5000, HTS, which provides for other transmission shafts and cranks.

Full text

NY G85142 December 12, 2000 CLA-2-84:RR:NC:MM:106 G85142 CATEGORY: Classification TARIFF NO.: 8432.90.0030; 8483.10.5000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of various parts for a lawn fertilizer/seeder spreader from China. Dear Mr. Anderson: In your letter dated December 2, 2000, on behalf of SmartSourceNow International, Llp, you requested a tariff classification ruling. You submitted samples and a drawing with your request. The first article in question, identified as a "spreader driver", consists of a plastic spreader plate and gear box assembly and steel rotor shaft which attaches the two pieces together. The spreader driver enables the spreader plate to disperse the seeds or fertilizer onto the lawn. The second article is called rest legs, which consist of two black painted bent steel rod legs attached together by two metal clips which keeps the bottom of the two legs together and allows the top of the legs to swivel out to attach to the lawn spreader. These legs allow the lawn spreader to remain upright when idle. The third article, identified as a rotor shaft, is the identical part used in the spreader driver. It is not further worked after importation and is specifically designed and used only as a part for the spreader driver. The applicable subheading for the spreader driver and rest legs for a lawn spreader will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seeders, planters, transplanters, manure spreaders and fertilizer distributors. The rate of duty will be free. The applicable subheading for the rotor shaft will be 8483.10.5000, HTS, which provides for other transmission shafts and cranks. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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