CLA-2-84:OT:RR:NC:N1:118
Mr. Matthew Bock
Middleton Shrull & Bock, LLC
100 Sylvan Road
Suite 660
Woburn, MA 01801
RE: The tariff classification of Spindle Assemblies from China.
Dear Mr. Bock:
In your letter dated April 29, 2020, on behalf of Capitol Stampings Corp., you requested a tariff classification ruling.
You have described the merchandise under consideration as spindle assemblies. They are used on the pulley system of commercial and residential lawn mowers. All of the spindle assemblies covered by your request consist, individually, of the following same components: (1) one spindle
housing; (2) two ball bearings; (3) one spindle shaft; (4) one bearing spacer; and (5) one key or a rubber ring (depending upon the type of spindle assembly). The spindle assemblies provide appropriate height offsets to align the pulley and belt on the deck and cutter blade location under the deck. They also transmit the power from the pulley to the cutter blade.
The applicable subheading for the Spindle Assemblies will be 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 Spindle Assemblies 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 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 CFR 10.131 through 10.139).
Articles provided for in heading 8433 are excluded from subheading 9817.00.60 pursuant to U.S. Note 2(t) to Subchapter XVII of Chapter 98. While the instant item is considered a part of an article of heading 8433, HTSUS, the exclusion in Note 2(t) refers only to “articles” and not “parts”. Therefore, the part at issue (i.e. the Spindle Assemblies) does 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 merchandise also satisfies 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 with an article of headings 8432, 8433, 8434, or 8436. In regard to the second part of subheading 9817.00.60, HTSUS, lawn mowers are provided for in heading 8433, HTSUS, and therefore the item is a part to be used in an article provided for in heading 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, the Spindle Assemblies are stated to be for use as an integral part of the lawn mower without which the lawn mower could not function.
Therefore, provided the Spindle Assemblies will be actually used in a lawn mower classified in heading 8433, HTSUS, and the documentary requirements of 19 CFR 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 merchandise 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.
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 Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division