CLA-2-84:OT:RR:NC:N1:104
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a Thatcher and Truck Loaders from China
Dear Ms. Cecil:
In your letter dated August 28, 2017, on behalf of your client, A&D Distrubutors, you requested a tariff classification ruling on a thatcher and four various sizes of truck loaders.
The lawn thatcher, model number PR-6RS, is a walk-behind gasoline powered machine. It is used to remove heavy thatch, allowing the lawn to breathe and help prepare it for re-seeding. You have stated that the thatcher is imported unassembled with all of its parts, with the exception of the motor.
The four sizes of the truck loaders are model numbers LV-14Rs/14hp, Lv-18evg/18hp, TLv-31d/31hp, and TLv-35d/35hp. They are attached to a truck (which is not included in the importation) in order to vacuum up leaves from the street, chop them up into fine pieces and then disperse them into the truck. The truck loaders are imported unassembled and when the container reaches the United States they are then reassembled. The engine, wheels, wheel axle and hoses are purchased and installed in the United States after importation. All four of the truck loaders contain a chopping impeller blade in order to chop the leaves. At time of importation, only the impeller blades from the 14hp and the 31hp are not included because they are sourced here in the United States. The 14hp and 18hp truck loader are able to be towed behind a truck. The 31hp and the 35hp truck loaders require a special wheel in order to be towed behind a truck. This wheel is purchased and assembled in the United States.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. GRI 2(a) further states that “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled”. Under GRI 2(a), the factor or factors which determine essential character will vary with the merchandise. It may, for example, be determined by the nature of a component or components, their bulk, quantity, weight or value, or the role of a component or components in relation to the use of the good. In this instance, this office finds that the unassembled thatcher without the motor, does have the essential character of a complete thatcher. We further find that the truck loaders without the engine, wheels, wheel axle, hoses and the impeller blade not included in the 14hp and the 31hp, do have the essential character of a complete truck loader.
The applicable subheading for the Thatcher, model number PR-6RS, will be 8432.80.0080, HTSUS, which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation, lawn or sports ground rollers, parts thereof: Other machinery: Other”. The rate of duty will be free.
The applicable subheading for the Truck Loaders, model numbers LV-14Rs/14hp, Lv-18evg/18hp, TLv-31d/31hp, and TLv-35d/35hp will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% ad valorem.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division