CLA-2-84:OT:RR:NC:N1:1104
Silvio Robl
Amazonen-Werke H. Dreyer Se & Co. KG
Am Amazonenwerk 9-13
Hasbergen-Gaste 49205
Germany
RE: The tariff classification of tow-behind landscaping and lawn maintenance machines from Germany
Dear Mr. Robl:
In your letter dated February 5, 2026, you requested a tariff classification ruling on behalf of Amazone USA
Inc.
The products in question are GH series tow-behind landscaping and lawn maintenance machines which,
according to marketing materials provided with your submission, perform multiple tasks, i.e.,
mowing/cutting, mulching, scarifying, and the collection (aka sweeping) of cut grass, leaves, branches,
animal waste, trash, and other debris. The machines have no independent drive systems; propulsion is
provided entirely by the tractor to which they are attached.
The machines are intended for all-season professional maintenance of managed green areas, such as parks,
sports grounds, and comparable grassed surfaces. The blades must be changed depending on the intended
application. For instance, if the operator wants to mow, mowing blades must be installed. To scarify,
scarifying blades must be used. Collecting is usually carried out using a pneumatic suction motor only, but
the machine can also be equipped with a support blades to assist in this task. The collecting function can be
performed in connection with or independent of any cutting function.
All machines include a hopper, hopper cover, and discharge system. They are 3.65m long, between 1.9m and
2.5m wide, and 1.9m high. They weigh between 1030kg and 1240kg.
Per Note 3 to Section XVI, the subject machines are composite machines, meaning they have multiple
components and perform two or more complementary or alternative functions. The mowing function would
fall under heading 8433, Harmonized Tariff Schedule of the United States (HTSUS), the scarifying functions
under heading 8432, HTSUS, the mulching function under heading 8436, HTSUS, and the collecting
function under heading 8479, HTSUS. While composite machines are generally classified in accordance with
the machine’s the principal function, where, as here, it is not possible to determine the principal function
under Note 3 to Section XVI, we apply General Rule of Interpretation (GRI) 3(c), and classify the good in the
heading that occurs last in numerical order among those that merit equal consideration, which in this case is
heading 8479, HTSUS.
The applicable subheading for the GH series tow-behind machines will be 8479.89.9596, HTSUS, which
provides for machines and mechanical appliances having individual functions, not specified or included
elsewhere in this chapter; parts thereof: other machines and mechanical appliances: Other: Other: Tow
behind sweepers. The general rate of duty will be 2.5%.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 of 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.
Additionally, we note 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 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 Arthur Purcell at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division