CLA-2 CO:R:C:M 952244 LTO
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan 48266
RE: Protest No. 3801-92-101369; Seaforth 92" Tri-Deck Rotary
Grass Mowers; HQ 066221; 8433.20.00; 666.00, TSUS; 666.10,
TSUS
Dear Sir:
This is our decision on Protest No. 3801-92-101369, dated
April 16, 1992, which concerns the classification of the Seaforth
92" Tri-Deck Rotary Grass Mower under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The subject of this protest is the Seaforth 92" Tri-Deck
Rotary Grass Mower [92" Mower]. These mowers function with their
cutting blades operating in a horizontal plane, and are powered
from the power take off (PTO) of a tractor. They are pulled
behind a tractor for the purpose of cutting grass on sod farms.
Sod farms are horticultural concerns dedicated to the production,
growth and sale of sod or turf.
The mowers in question can cut a large, 22-foot swath in a
single pass. They have twelve large, low pressure flotation
tires, which are staggered to provide minimal soil penetration.
The flotation characteristic imparted by the mower's twelve tires
allows for contour mowing within one inch of the ground. The
mower's open back allows the cut grass to be evenly dispersed
behind, thus eliminating damage caused by windrowing. The
protestant states that, because of their enormous size, use of
these mowers other than for cutting grass on sod farms is
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contrary to their design and intended function.
The mowers were entered under subheading 8433.20.00, HTSUS,
which provides for other mowers. They were liquidated under
subheading 8433.11.00, HTSUS, which provides for mowers for
lawns, parks or sports-grounds.
ISSUE:
Whether the Seaforth 92" Tri-Deck Rotary Grass Mowers, which
are used to mow grass on sod farms, are mowers for lawns, parks
or sports-grounds under the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The mowers in question are classifiable under Heading 8433,
HTSUS, which provides for grass or hay mowers. The subheadings
at issue are as follows:
8433.11.00 Mowers for lawns, parks or sports-
grounds . . . [p]owered with the
cutting device rotating in a
horizontal plane
* * * * * * * * * * * * *
8433.20.00 Other mowers, including cutter bars
for tractor mounting
The protestant states that the 92" Mower is sold exclusively
to sod farms and, because of its 22 foot cutting width, that it
is far too enormous for use anywhere else. However, the
protestant has not provided any evidence as to why the mowers in
question are not "lawn mowers" for tariff purposes.
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to Heading 8433, HTSUS, states that the
heading includes "[l]awn mowers, whether worked by hand or motor
driven. They may have a cutter bar like an agricultural mower,
rotary blades which cut the grass against a fixed horizontal
blade, or a rotating disc with knives on the outer edge."
The term 'lawn' is defined as "ground (as around a house or
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in a garden or park) that is covered with grass and is kept
mowed." Webster's New Collegiate Dictionary, pg. 652 (1977); See
HQ 066221 (wherein this office held that mowers capable of being
used on "turf farms" were classifiable as lawn mowers under item
666.10, TSUS). It is our opinion that ground covered with grass
on sod or turf farms falls within this broad definition of the
term "lawn."
Finally, the protestant compares its 65" Tri-Deck Rotary
Mower [65" Mower] with the mower in question. The 65" Mower has
"only" a 15 and a half foot cutting width. The protestant
contends that the 65" Mower, unlike the 92" Mower, is
specifically marketed for use in the mowing of parks, industrial
sites, school yards, golf courses and other large recreational
areas. The 65" Mower, the protestant concedes, would be
classified under subheading 8433.11.00, HTSUS, as a mower for
lawns, parks or sports grounds.
The 65" Mower is very similar to the 92" Mower. The 65"
Mower also has an open back that disperses the clippings evenly
through the rear discharge system. While the 65" Mower's cutting
width is smaller than that of the 92" Mower (15 1/2 to 22 feet),
there is no indication that the added swath of the 92" Mower
makes it particularly amenable to the cutting of grass on sod
farms, rather than on other large, grassy areas. Similarly,
there is no indication that the 65" Mower could not be used on
sod farms. As for the flotation tires (which are not a part of
the 65" Mower), the protestant has not provided any evidence that
this feature would not be used on mowers for grassy areas other
than sod farms to avoid surface compaction.
Because each of the mowers are used to cut lawns and are
indistinguishable except for size, we choose not to classify the
mowers in separate provisions by carving out a small class from
the provision for "mowers for lawns, parks or sports-grounds" for
the mowers in issue. Therefore, the mowers in question are
classifiable under subheading 8433.11.00, HTSUS.
HOLDING:
The Seaforth 92" Tri-Deck Rotary Grass Mower is classifiable
under subheading 8433.11.00, HTSUS, which provides for "grass or
hay mowers . . . [m]owers for lawns, parks or sports-grounds
. . . [p]owered with the cutting device rotating in a horizontal
plane." The corresponding rate of duty for articles of this
subheading is 4% ad valorem.
Accordingly, the protest should be denied in full. A copy - 4 -
of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director