CLA-2 R:C:M 957627 MMC
District Director of Customs
200 St. Paul Street
Baltimore, MD 21202
RE: Protest 1303-94-100172; Lawn Tractors; Section XVI, Note 1(l); Chapter 87 Note 2; EN
87.01; HRLs 557232, 954495, 951506, 951434; U.S. v. F.W. Myers & Co. Inc
Dear District Director:
The following is our decision regarding Protest 1303-94-100172 concerning your
action in classifying and assessing duty on an American Honda lawn tractor model
number H4514H under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
As imported, Model H4514H is a 14 horsepower 595 pound unit. It has a liquid-cooled overhead cam twin cylinder engine. Its features include a hydrostatic, pulley
operated, drive system described as a Category O mid-mounted power take off (PTO)
and a hitch plate. It is described as a "lawn tractor" and imported without attachments.
Protestant's submission includes a Honda instruction manual which indicates how
various attachments are coupled to the lawn mower. These instructions indicate that in its
condition as imported, the unit can accommodate certain attachments. These
attachments include mower decks, grass catchers, mulcher kits and bagger carts sold by
Honda and pull carts, seeders, and sprayers available from alternate sources. .
Additionally, the instructions indicate that, after importation, a Quick-Hitch Kit (HTA model
QH752A) can be attached by an authorized dealer. Once installed, the Quick-Hitch
allows the unit to accommodate additional attachments including a two-stage snow
blower and front dozer blade.
After a particular appliance is attached, the unit provides the necessary power
and pushes the attached appliance around a specified area to aid in the care and
upkeep of lawns.
The subheadings under consideration are as follows:
8433.11.00 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: Mowers for lawns, parks or sports grounds:
Powered with the cutting device rotating in a horizontal plane... 3.2%
8701.90 Tractors (other than those of heading 8709): other..
8701.90.10 Suitable for agricultural use......................................................Free
8701.90.50 Other..............................................................................................1.8%
ISSUE:
Are the subject units classifiable as tractors suitable for agricultural use, other
tractors or grass or hay mowers?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General
Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes,
classification shall be determined according to the terms of the headings and any
relative section or chapter notes. GRI 6 provides that for legal purposes, the classification
of goods in the subheadings of a heading shall be determined according to the terms of
those subheadings and any related subheading notes and, mutatis mutandis, to the
above rules, on the understanding that only subheadings at the same level are
comparable. For the purposes of this rule, the relative section, chapter and subchapter
notes also apply, unless the context otherwise requires.
Section XVI, Note 1(l), HTSUS, states that articles of section XVII are excluded from
section XVI . Lawn mowers are included within section XVI and tractors are included in
section XVII. Therefore, we must determine if the subject units are tractors of heading
8701, HTSUS. If they are, Section XVI Note 1 (l) precludes their classification as mowers
under heading 8433.
Chapter 87, Note 2, HTSUS, provides that the term "tractors" means units
constructed essentially for hauling or pushing another unit, appliance or load, whether or
not they contain subsidiary provision for the transport, in connection with the main use of
the tractor, of tools, seeds, fertilizers or other goods.
The Harmonized Commodity Description And Coding System Explanatory Notes
(ENs) constitute the official interpretation of the Harmonized System. While not legally
binding on the contracting parties, and therefore not dispositive, the ENs provide a
commentary on the scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under the System. See T.D. 89-80.
Relevant ENs at p. 1424, state that heading 87.01 does not cover propelling bases
specially designed, constructed or reinforced to form an integral part of a machine
performing a function such as lifting, excavating, leveling, etc., even if the propelling
base uses traction or propulsion for the execution of this function. The ENs continue on p.
1425, under the heading TRACTORS FITTED WITH OTHER MACHINERY, "As a general rule,
propelling bases forming an integral part of a machine designed for handling,
excavating, etc., can be distinguished from the tractors of [heading 87.01] by their special
constructional features (shape, chassis, means of locomotion, etc.).
For propelling bases of the tractor type, various technical features relating
essentially to the structure of the complete unit and to equipment specially designed for
functions other than hauling or pushing should be taken into consideration. For instance,
the propelling bases not covered by [heading 87.01] incorporate robust elements (such
as supporting blocks, plates or beams, platforms for swivelling cranes) forming a part of or
fixed, generally by welding, to the chassis-body framework to carry the actuating
equipment for the working tools."
The evidence of record indicates that these units are constructed essentially for
hauling or pushing attachments. Their standard equipment includes a PTO and a hitch
plate. Their working tools can be interchanged quickly by using common workshop
tools. No attachment is permanently appended to or integrated with the body. These
are all design characteristics common to tractors. Finally, the units are referred to as
"lawn tractors". The described characteristics, read in conjunction with the cited ENs to
heading 8701, compel a finding that the subject units are tractors as that term is defined
in the HTSUS. This precludes the application of heading 8433.
While the unit is classifiable as a tractor, it is not suitable for agricultural use.
According to Headquarters Ruling Letter (HRL) 557232 dated September 28, 1993, the
word agricultural includes only that which provides the substantial requirements of life
(food) and comfort (raiment), and not the purely pleasurable pursuits. It held that
"agriculture" must lead to the production of necessities and not that which is essentially
pleasurable or ornamental. HRL 954495 dated October 20, 1992, states that for a tractor
to be suitable for agricultural use it must be actually, practically and commercially fit for
such use. Suitability does not require that the tractor be principally used in agricultural
pursuits, but there must be evidence of more than a casual, incidental, exceptional or
possible use in this area. There must be evidence of substantial actual use in a
recognized agricultural pursuit. U.S. v. F.W. Myers & Co. Inc., C.D. 4256, aff'd. C.A.D. 1097,
476 F.2d 1377 (1973). In making this determination, we evaluate all available evidence in
the record, including prior administrative rulings on similar tractors, brochures and
advertising materials, and most significantly, the specific design features of the tractor
models in issue. See HRL 951434 dated June 23, 1992 and HRL 951506 dated May 29, 1992.
The vehicle's uses, grooming and caring for lawns, clearing snow and horticultural
spraying are not considered agricultural pursuits. These uses do not provide for the
substantial requirements of life and comfort but rather lead to the production of that
which is essentially pleasurable or ornamental. Additionally, no factual evidence has
been produced to indicate that any agricultural use for the tractor is more than casual,
incidental or exceptional. Therefore, the vehicle is not classifiable as tractors suitable for
agricultural use.
Subheading 8701.90.50, HTSUS, provides for other tractors. As the subject vehicle
meets the tariff definition of tractors but is not suitable for agricultural use, it is classifiable
as an other tractor.
HOLDING:
Model H4514H lawn tractor is classifiable under subheading 8701.90.50, HTSUS, as
tractor (other than those of heading 8709): other, with a column one duty rate of 2.2 % ad
valorem.
The protest should be denied except to the extent reclassification of the
merchandise as indicated above results in a partial allowance. In accordance with
section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision should be mailed by your office to the protestant
no later than 60 days from the date of this letter. Any reliquidation of the entry in
accordance with this decision must be accomplished prior to the mailing of the decision.
Sixty days from the date of this decision, the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the Customs Rulings
Module in ACS and to the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division