N295122 N2 Ruling Active

The tariff classification of a lawn mower part from China.

Issued March 28, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8433.90.1090

Headings: 8433

Product description

Item number SDV96542ZPYGS is identified as a lawn mower part. You have stated that it is made entirely of steel and consists of two pulleys and a tube/hub portion. The part facilitates the transfer of power from the engine to the mower deck through the use of a belt driven system. It is specifically designed to be used on a riding lawn mower, Model Series 700.

CBP rationale

The applicable subheading for the lawn mower part, item number SDV96542ZPYGS, will be 8433.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: Parts: Of mowers for lawns, parks or sports grounds.

Full text

N295122 March 28, 2018 CLA-2-84:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8433.90.1090 Mr. Anthony S. Myers New Hampshire Industries 35 Connecticut Riverbend Place Claremont, NH 03743-5631 RE: The tariff classification of a lawn mower part from China. Dear Mr. Myers: In your letter dated March 13, 2018 you requested a tariff classification ruling. Item number SDV96542ZPYGS is identified as a lawn mower part. You have stated that it is made entirely of steel and consists of two pulleys and a tube/hub portion. The part facilitates the transfer of power from the engine to the mower deck through the use of a belt driven system. It is specifically designed to be used on a riding lawn mower, Model Series 700. The applicable subheading for the lawn mower part, item number SDV96542ZPYGS, will be 8433.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: Parts: Of mowers for lawns, parks or sports grounds. 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 https://hts.usitc.gov/current. 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 Anthony E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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