CLA-2-63:RR:NC:N3:351 L82067
Tim Parsons
Parsons Trading
97 Bahame Reef
Novato, CA 94949
RE: The tariff classification of a tool holder from China
Dear Mr. Parsons:
In your letter dated January 24, 2005, you requested a tariff classification ruling.
The submitted sample, identified as a Mower Buddy, is a rectangular piece of woven polyester fabric that measures 36” x 18”. You indicate that it is a tool carrier for use with a riding lawnmower/garden tractor. It is attached over the hood of the mower/tractor by use of stretch cords and/or hook-and-loop fasteners. It features small pockets for miscellaneous articles, webbing loops for tools, and eyelets for securing the item in place over an engine canopy.
In your letter you state your belief that this tool holder is classifiable in heading 8433, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, parts of harvesting or threshing machinery, including lawnmowers. However, the Mower Buddy is not a part but an accessory and that heading does not provide for accessories to lawnmowers.
The applicable subheading for the Mower Buddy will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The sample will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division