CLA-2-84:OT:RR:NC:N1:118
John R. Moyes
SureFit Parts, LLC
50400 Patricia Street
Chesterfield, MI 48051
RE: The tariff classification of a Lawn Mower Deck Spindle Assembly from China.
Dear Mr. Moyes:
In your letter dated August 26, 2022, you requested a ruling on the tariff classification and the applicability of subheading 9817.00.60, Harmonized Tariff Schedule of the United States (HTSUS). The merchandise under consideration is described as a Lawn Mower Deck Spindle Assembly, part number C-SPN-0002. You have stated that the assembly is designed exclusively for incorporation into a lawn mower deck shell.
The major components of the spindle assembly are: (1) a spindle shaft; (2) spacers; (3) bearings; (4) a pulley; and (5) mounting hardware. When fully assembled, the spindle assembly is mounted to the lawn mower deck. It functions by working in conjunction with other mower deck components to transmit power from a v-belt through the spindle shaft (a component within the spindle assembly) to the mower blades.
The applicable subheading for the Lawn Mower Deck Spindle Assembly, part number C-SPN-0002, when imported independently, 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 the Lawn Mower Deck Spindle Assembly be considered for duty-free treatment as agricultural or horticultural machinery parts under subheading 9817.00.60, HTSUS, which provides for parts to be used in articles of heading 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 Section 10.131 through 10.139, Customs Regulations (19 C.F.R. §10.131 through §10.139).
U.S. Note 2(t) to Subchapter XVII of Chapter 98, excludes “articles” of heading 8433, HTSUS, but does not exclude “parts” of articles of such heading (see H264768, dated September 7, 2017). As the Lawn Mower Deck Spindle Assembly is considered a part of an article of heading 8433, HTSUS, the exclusion in Note 2(t) does not apply. Accordingly, the good satisfies the first part of the test. The Lawn Mower Deck Spindle Assembly also satisfies the terms of subheading 9817.00.60, HTSUS, which has two requirements: the article under consideration must 1) qualify as a part; and 2) be used with an article of headings 8432, 8433, 8434, or 8436. Regarding the second requirement of subheading 9817.00.60, HTSUS, lawn mowers are provided for in heading 8433, HTSUS, and therefore the Lawn Mower Deck Spindle Assembly is a part to be used in an article provided for in heading 8433, HTSUS. With respect to the first requirement 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, the Lawn Mower Deck Spindle Assembly is stated to be for use as integral parts of the lawn mowers without which the lawn mowers could not function properly.
Therefore, provided the Lawn Mower Deck Spindle Assembly, part number C-SPN-0002, will be actually used in lawn mowers classified in heading 8433, and the documentary requirements of 19 C.F.R. §10.131 through §10.139 can be satisfied, it may qualify for duty-free treatment under 9817.00.60. We note in particular that the importer is responsible for satisfying the documentary requirements, and the Lawn Mower Deck Spindle Assembly must be intended for such use at the time of entry 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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