CLA-2-84:OT:RR:NC:N1:106
Gregg R Pittelkow, Manager Import/Export Compliance
The Toro Company
8111 Lyndale Avenue
South Bloomington, MN 55420
RE: The tariff classification of lawn mowers from United Kingdom
Dear Mr. Pittelkow:
In your letter dated October 14, 2011 you requested a tariff classification ruling.
The item under consideration is a new line of lawn mowers manufactured in the United Kingdom and imported into the United Sates and distribution under the trade name “HoverPro™”. The “HoverPro™” mowers are not supported by wheels or other hardware. They incorporate an engine-driven impeller that draws air form above the deck and out underneath the deck, creating a cushion of air on which the machine floats. This airflow system sucks cut grass and other debris back into the impeller, allowing for a constant velocity of airflow to maintain hovering performance without the need for wheels or other supporting devices.
The applicable subheading for the “HoverPro™” mowers will be 8433.11.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers…, parts thereof: Mowers for lawns, parks or sports grounds: Powered, with the cutting device rotating in a horizontal plane: Other: Under 3.7 kW”. The general 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division