CLA-2-84:RR:NC:MM:106 G89472
Mr. Thomas Jarrett
Deere & Company
One John Deere Place
Moline, IL 61265
RE: The tariff classification of John Deere 1600 and 1620 lawn tractors and a transaxle.
Dear Mr. Jarrett:
In your letter dated April 3, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request
The John Deere 1600 and 1620 lawn tractors are four-wheeled, self-propelled tractors. Both lawn tractors have a 51hp (38 kw) overhead-valve 4-cycle Yanmar diesel engine. Both models have a dual range hydrostatic drive and on-demand 4-wheel drive. Both tractors have a Kanzaki Transaxle, which is made in Japan.
The John Deere 1600 model Wide-Area Mower has a three-deck setup with one front and two wing mowers. The John Deere 1620 model Wide-Area Mower has a one-deck setup with a 30-inch trim side overhang. Both models can accommodate a variety of implements such as mulching attachments, rear baggers, aerator spreaders, utility carts and so on. The John Deere 1600 and 1620 lawn tractors are ride-on mowers that are utilized on lawns or sports field facilities.
The applicable subheading for the John Deere 1600 and 1620 lawn tractor will be 8433.11.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for riding mowers for lawns, parks or sports grounds: other than electric: 7.46 kw and over. The rate of duty will be free.
The applicable subheading for the Kanzaki transaxle will be 8483.40.9000, HTS, which provides for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately. The rate of duty will be 2.5 percent ad valorem.
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division