The tariff classification of wheel brake drums for riding lawnmowers from China
Issued December 17, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8433.90.1000
Headings: 8433
Product description
You submitted a sample with your request as well as engineering drawings. Your sample will be returned. The merchandise at issue is four models of brake drum assemblies. Your product numbers are as follows: 52074, 52071, 52073 and 51286.
CBP rationale
The applicable subheading for the wheel brake drum assemblies will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for mowers for lawns, parks or sports grounds.
Full text
NY L81432 December 17, 2004 CLA-2-84:RR:NC:MM:106 L81432 CATEGORY: Classification TARIFF NO.: 8433.90.1000 Ms. Kimberly Novak Menlo Worldwide Trade Services 6940 Engle Road Middleburg, OH 44130 RE: The tariff classification of wheel brake drums for riding lawnmowers from China Dear Ms. Novak: In your letter dated December 8, 2004, on behalf of your client Hydro-Gear, you requested a tariff classification ruling. You submitted a sample with your request as well as engineering drawings. Your sample will be returned. The merchandise at issue is four models of brake drum assemblies. Your product numbers are as follows: 52074, 52071, 52073 and 51286. You state that these assemblies are parts of “zero-turn” lawnmowers, which you describe as riding lawnmowers having the ability to turn in a complete circle while remaining virtually in place. You mention several brand names of “zero-turn” riding lawnmowers on which these assemblies will be used: Ariens, Snapper, Cub Cadet and Bad Boy. The applicable subheading for the wheel brake drum assemblies will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for 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 Whole at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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