CLA-2-84:OT:RR:NC:N1:102
Mr. Anthony S. Myers
New Hampshire Industries
35 Connecticut Riverbend Road
Claremont, NH 03743-5631
RE: The tariff classification of a lawn mower part from China
Dear Mr. Myers:
In your letter dated April 24, 2018, you requested a tariff classification ruling. Technical information was included with your submission.
Item number SDV96571JSZPYGS is identified as a lawn mower part. The part is specifically designed to be used on a riding lawn mower and facilitates the transfer of power from the engine to the drive system through the use of a belt driven system. You have stated that the item is made entirely of steel and consists of a tub/hub portion and two grooved pulleys that are identified as a small and large pulley in the drawing submitted with your submission.
In your letter, you propose that item number SDV96571JSZPYGS be classified as a “part” of a lawn mower under subheading 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;…parts: of mowers for lawns, parks or sports grounds, Other. However, item number SDV96571JSZPYGS is not classifiable in subheading 8433.90.1090, as it is more specifically provided for elsewhere in Chapter 84.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; …”.
Based on the technical information provided, the lawn mower part is a pulley machine that transmits power using a belt system. Pulleys that transmit power using a belt system are specifically provided for in heading 8483.
As such, in accordance with Note 2(a) to XVI, the applicable subheading for the lawn mower part, item number SDV96571JSZPYGS, will be 8483.50.9040, HTSUS, which provides for “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Grooved pulleys.” The general rate of duty will be 2.8 percent 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division