N091260 N0 Ruling Active

The tariff classification of an axle unit for a rotary mower attachment from China.

Issued February 12, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8433.90.5040

Headings: 8433

Product description

A description and photos were included with your request. The article is a half axle unit for use with Bush Hog Rotary Mowers. The half axle has several part numbers assigned (N50035743, N50035744, N50035745, N50035748, N50035754, N50035751, N50035755). The Bush Hog Rotary Mower is designed to be drawn behind a tractor and is propelled by a power take-off connection. The half axle unit is integral to the proper operation of the rotary mower and designed solely for use with the mower. The half axle is an assembly which chiefly consists of a bracket, shaft and hub with lugs.

CBP rationale

The applicable subheading for the half axle unit will be 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for harvesting or threshing machinery…; grass or hay mowers;…parts thereof: parts: other, of other mowers,…: other.

Full text

N091260 February 12, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8433.90.5040 Mr. Jeffrey Plumley WLG (USA), LLC / World Commercial Services, LLC 920 E. Algonquin Rd. Suite 120 Schaumburg, IL 60173 RE: The tariff classification of an axle unit for a rotary mower attachment from China. Dear Mr. Plumley: In your letter dated January 18, 2010, you requested a tariff classification ruling on behalf of your client, Northfield, Industries, LLC. A description and photos were included with your request. The article is a half axle unit for use with Bush Hog Rotary Mowers. The half axle has several part numbers assigned (N50035743, N50035744, N50035745, N50035748, N50035754, N50035751, N50035755). The Bush Hog Rotary Mower is designed to be drawn behind a tractor and is propelled by a power take-off connection. The half axle unit is integral to the proper operation of the rotary mower and designed solely for use with the mower. The half axle is an assembly which chiefly consists of a bracket, shaft and hub with lugs. The applicable subheading for the half axle unit will be 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for harvesting or threshing machinery…; grass or hay mowers;…parts thereof: parts: other, of other mowers,…: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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