CLA-2-84:OT:RR:NC:N1:118
Ms. Tami L. Karakas
The Toro Company
8111 Lyndale Ave. South
Bloomington MN 55420
RE: The tariff classification of parts of an aerator and a lawn mower from China.
Dear Ms. Karakas:
In your letter dated September 24, 2019, you requested a tariff classification ruling and the applicability of subheading 9817.00.60, Harmonized Tariff Schedule of the United States (HTSUS) on lawn mower and aerator parts from China. The items under consideration are identified as part numbers 108-2101 and 131-5385.
Item 108-2101 is described as a hub for an aerator. The hub is utilized as part of the wheel hub assembly on a Toro’s ProCore 648 Powered Greens Aerator. The hub is machined to shape to fit specifically within the wheel assembly of the aerator. You have stated that the hub is an intermediate part that links the hydraulic motor to the rims to transmit power to the wheels. The secondary function is to facilitate the use of a mechanical parking brake.
Item 131-5385 is described as a welded rear axle assembly. It is utilized on a push behind lawn mower. The assembly is made of steel and measures 21.41 inches long. It is welded to a specific shape and is subsequently used within the suspension system of a Toro’s 30” Turfmaster Commercial Walk-Behind Mower. The assembly contains rods and pivots, which attach to the rear assembly of the push-behind lawn mower and allow the lawn mower to be adjusted to various heights.
The applicable subheading for item 108-2101, the hub, will be 8432.90.0020, HTSUS, which provides for Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: parts...wheel and tire assemblies. The general rate of duty will be free.
The applicable subheading for item 131-5385, the welded rear axle assembly, will be subheading 8433.90.1090, HTSUS, which provides for 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: parts: of mowers for lawns, parks or sports grounds: other. The general rate of duty will be free.
In your submission, you also request that items 108-2101 and 131-5385 be considered for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.60, HTSUS, which provides for parts to be used in articles provided for in headings 8432 and 8433, HTSUS. Subheading 9817.00.60, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Sections 10.131 through 10.139, Customs Regulations (19 C.F.R. §§ 10.131 through 10.139).
Articles provided for in headings 8432 and 8433 are excluded from subheading 9817.00.60 pursuant to U.S. Note 2(t) to Subchapter XVII of Chapter 98. While the instant items are considered parts of articles of headings 8432 and 8433, HTSUS, the exclusion in Note 2(t) refers only to “articles” and not “parts”. Therefore, the parts at issue do not fall within the exclusions enumerated in Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, and thus satisfy the first part of the test. The instant items also satisfy the terms of subheading 9817.00.60, which has two parts to it: the article under consideration must 1) qualify as a part; 2) to be used in an article of headings 8432, 8433, 8434, or 8436. In regard to the second part of subheading 9817.00.60, HTSUS, aerators and lawn mowers are provided for in headings 8432 and 8433, HTSUS, and therefore the items are parts to be used in articles provided for in headings 8432 and 8433, HTSUS. With respect to the first part of the subheading, a part must be either: an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article. In this case, items 108-2101 and 131-5385 are stated to be for use as integral parts of an aerator and a lawn mower without which the machines could not function.
Therefore, provided the items will be actually used in an aerator and a lawn mower classified in headings 8432 and 8433, HTSUS, and the documentary requirements of 19 C.F.R. §§ 10.131 through 10.139 can be satisfied, they will qualify for duty-free treatment under subheading 9817.00.60, HTSUS. We note in particular that the importer is responsible for satisfying the documentary requirements, and the items must be intended for such use at the time of importation and proof thereof must be furnished within three years of the date of entry.
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 the 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division