CLA-2-84:OT:RR:NC:N1118
Stephen Heller
Best Buy Purchasing, LLC
7601 Penn Avenue South Richfield, MN 55423
RE: The tariff classification of a Yard Maintenance Set from Vietnam
Dear Mr. Heller:
In your letter dated February 3, 2023, you requested a tariff classification ruling on a Yard Maintenance Set.
The imported merchandise is identified as a Greenworks Mower/Axial Blower/String Trimmer Set, Best Buy SKU # 6531331. The set will include the following items that will be imported together in one box for retail sale:
Greenworks Pro 80V 21" Brushless Cordless Lawn Mower
Greenworks Cordless String Trimmer
Greenworks Pro 80V 125 MPH - 500CFM Cordless Blower
Lithium-ion 2.0Ah Battery
30 Minute Rapid Charger
You have stated that the lawn mower, trimmer and blower are made in Vietnam. The battery and charger are made in China. The set will be imported from Vietnam in one box and is intended for retail sale.
The lawn mower is a push style mower that is powered by a battery-operated electric motor. It has seven height adjustments and a 21” cutting width. The lawn mower is capable of bagging, mulching or side discharge. The trimmer uses an electric motor to spin a trimming head. The trimming head has a nylon “string” that can cut weeds and grass. The blower is powered by a battery-operated electric motor. It has an axial fan inside that directs the air at variable speeds up to 500 CFM through a nozzle to move debris. The blower is used to clean leaves and debris off lawns and patios.
The Greenworks Mower/Axial Blower/String Trimmer Set is imported in a single retail package that contains articles that are classifiable under different headings of the tariff. General Rule of Interpretation (GRI) 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule (HTS) at the international level. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles in the instant set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Note. Therefore, for the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Note to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods. In this case, we find that the batteries and charger are incidental and should not be considered when determining the essential character under GRI 3 (b). In considering the function and value of the lawn mower in relation to the trimmer and blower, our office has determined that the lawn mower imparts the essential character of the imported set.
The applicable subheading for the Greenworks Mower/Axial Blower/String Trimmer Set, Best Buy SKU # 6531331, will be 8433.11.0010, 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: Electric mowers, including battery operated.” 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division