The tariff classification of lawnmower wheel assemblies from Taiwan or China.
Issued June 2, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8433.90.1000
Headings: 8433
Product description
The articles in question are three different types of lawnmower wheel assemblies. Part #1 is a complete wheel assembly for a large commercial riding lawnmower. The assembly consists of 1 pneumatic rubber tire, 1 inner tube, 1 two-piece wheel rim and 1 wheel hub. The complete assembly is imported either assembled or unassembled. Part #2 is a complete wheel assembly for a medium sized riding lawnmower. The assembly consists of 1 pneumatic rubber tire and 1 steel rim. The assembly is imported complete with the tire already attached to the rim. Part #3 is a wheel for a residential sized walk-behind lawnmower. The wheel is a hard rubber non-pneumatic tire attached to a plastic rim. The tire cannot be detached from the plastic rim. You indicate that all three parts would be imported for use in the production of new lawnmowers or sold as complete assemblies for replacement parts.
CBP rationale
The applicable subheading for the lawnmower wheel assemblies will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of mowers for lawns, parks or sports grounds.
Full text
NY R00416 June 2, 2004 CLA-2-84:RR:NC:MM:106 R00416 CATEGORY: Classification TARIFF NO.: 8433.90.1000 Mr. Eric W. Kasprzyk Superior Brokerage Services 2600 E. 81st Street Bloomington, MN 55425 RE: The tariff classification of lawnmower wheel assemblies from Taiwan or China. Dear Mr. Kasprzyk: In your letter dated May 24, 2004, on behalf of The Toro Company, you requested a tariff classification ruling. The articles in question are three different types of lawnmower wheel assemblies. Part #1 is a complete wheel assembly for a large commercial riding lawnmower. The assembly consists of 1 pneumatic rubber tire, 1 inner tube, 1 two-piece wheel rim and 1 wheel hub. The complete assembly is imported either assembled or unassembled. Part #2 is a complete wheel assembly for a medium sized riding lawnmower. The assembly consists of 1 pneumatic rubber tire and 1 steel rim. The assembly is imported complete with the tire already attached to the rim. Part #3 is a wheel for a residential sized walk-behind lawnmower. The wheel is a hard rubber non-pneumatic tire attached to a plastic rim. The tire cannot be detached from the plastic rim. You indicate that all three parts would be imported for use in the production of new lawnmowers or sold as complete assemblies for replacement parts. The applicable subheading for the lawnmower wheel assemblies will be 8433.90.1000, Harmonized Tariff Schedule of the United States (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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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