The tariff classification of John Deere SST16 and SST18 lawn tractors and a steering/drive transaxle.
Issued March 13, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8433.90.1000, 8433.11.0040
Headings: 8433
Product description
You submitted descriptive literature with your request. The John Deere SST16 and SST18 lawn tractors are four-wheeled, self-propelled tractors that utilize "Spin-Steer" technology. The SST16 has a 16hp (11.9 kw) V-Twin Briggs & Stratton Vanguard air-cooled engine and the SST18 has an 18hp (13.4 kw) V-Twin Briggs & Stratton Vanguard air-cooled engine. Both models have a foot-controlled implement lift system and each model is equipped with an electric PTO clutch operated from the dash. Both tractors have a Kanzaki Transaxle, which is made in Japan. The SST transmission encloses 2 hydrostatic systems in the same housing for steering and drive. The steering system is connected to the drive system through reduction gears. Forward speed is controlled by a foot level, while the turning radius is controlled by the steering wheel and ground speed. Since the transaxle is not merely a transmission but a combination of steering and drive systems, it is more than a mere transmission. The SST16 model is equipped with a 42 All Purpose Mower Deck or a 42M Mulching Freedom Mower Deck. The SST18 model is equipped with a 48C Convertible Mower Deck. Both models can accommodate a variety of implements such as mulching attachments, rear baggers, 54-in-tow-behind thatcherator, aerator spreaders, lawn rollers and utility carts. The John Deere SST16 and SST18 lawn tractors are ride-on mowers that are utilized on lawns or sports field facilities.
CBP rationale
The applicable subheading for the John Deere SST16 and SST18 lawn tractor will be 8433.11.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for riding mowers for lawns, parks or sports grounds: other than electric: 7. The applicable subheading for the Kanzaki transaxle will be 8433.90.1000, HTS, which provides for parts of mowers for lawns, parks or sports grounds.
Full text
NY G87860 March 13, 2001 CLA-2-84:RR:NC:MM:106 G87860 CATEGORY: Classification TARIFF NO.: 8433.11.0040; 8433.90.1000 Mr. Joseph P. Cravero Deere & Company Tax Department One John Deere Place Modine, IL 61265 RE: The tariff classification of John Deere SST16 and SST18 lawn tractors and a steering/drive transaxle. Dear Mr. Cravero: In your letter dated February 23, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request. The John Deere SST16 and SST18 lawn tractors are four-wheeled, self-propelled tractors that utilize "Spin-Steer" technology. The SST16 has a 16hp (11.9 kw) V-Twin Briggs & Stratton Vanguard air-cooled engine and the SST18 has an 18hp (13.4 kw) V-Twin Briggs & Stratton Vanguard air-cooled engine. Both models have a foot-controlled implement lift system and each model is equipped with an electric PTO clutch operated from the dash. Both tractors have a Kanzaki Transaxle, which is made in Japan. The SST transmission encloses 2 hydrostatic systems in the same housing for steering and drive. The steering system is connected to the drive system through reduction gears. Forward speed is controlled by a foot level, while the turning radius is controlled by the steering wheel and ground speed. Since the transaxle is not merely a transmission but a combination of steering and drive systems, it is more than a mere transmission. The SST16 model is equipped with a 42 All Purpose Mower Deck or a 42M Mulching Freedom Mower Deck. The SST18 model is equipped with a 48C Convertible Mower Deck. Both models can accommodate a variety of implements such as mulching attachments, rear baggers, 54-in-tow-behind thatcherator, aerator spreaders, lawn rollers and utility carts. The John Deere SST16 and SST18 lawn tractors are ride-on mowers that are utilized on lawns or sports field facilities. The applicable subheading for the John Deere SST16 and SST18 lawn tractor will be 8433.11.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for riding mowers for lawns, parks or sports grounds: other than electric: 7.46 kW and over. The rate of duty will be free. The applicable subheading for the Kanzaki transaxle will be 8433.90.1000, HTS, which provides for parts of mowers for lawns, parks or sports grounds. 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
More rulings on the same tariff codes
Correction to Ruling Number N218358
The tariff classification of brackets from China and the United States
The tariff classification of a lawn mower tire and wheel assembly from China.
The tariff classification of brake assemblies for riding lawnmowers from China
The tariff classification of wheel brake drums for riding lawnmowers from China
The tariff classification of lawnmower wheel assemblies from Taiwan or China.
The tariff classification of an engine muffler and exhaust tubes for riding lawnmowers from China
The tariff classification of an engine muffler and muffler adaptor for riding lawnmowers from China
The tariff classification of a control bracket for a walk-behind lawnmower from China
The tariff classification of an engine muffler for walk-behind lawnmowers from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →