CLA-2-84:OT:RR:NC:N1:102
John Moyes
Sure Fit Parts, LLC
50400 Patricia Street
Chesterfield, MI 48051
RE: The classification of a lawn mower pulley from China
Dear Mr. Moyes:
In your letter dated August 26, 2022, you requested a ruling on the classification of a lawn mower pulley. Descriptive information and part numbers were provided.
The item under consideration is a grooved pulley, model number C-PLY-0001, designed to transmit rotary power via a v-belt to lawn mower deck components, e.g., pulleys and spindles. The splined center hole and two side holes of the specifically shaped pulley are designed to mount to the shaft of a lawn mower spindle assembly. The pulley is marketed for use with commercial and residential lawn mowers: front mounted engine riding mowers, rear mounted engine riding mowers, stand-on mowers, zero-turn mowers, and sub-compact tractors with mower deck attachments.
The applicable subheading for the grooved pulley, model number C-PLY-0001, will be 8483.50.9040, HTSUS, which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Grooved pulleys. The rate of duty is 2.8 percent ad valorem.
In your submission, you also suggest that the pulley 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 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 subject pulley is considered a part of an article of heading 8433, HTSUS, the exclusion in Note 2(t) does not apply. Accordingly, the goods satisfy the first part of the test.
The pulley 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 pulley is 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 pulley is stated to be an integral part of commercial and residential lawn mowers without which the lawn mowers could not function properly. Therefore, provided the pulley 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 pulley 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8483.50.9040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01.
Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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. Part 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division