CLA-2-84:RR:NC:N1:106
Mr. Nathaniel Taylor
Ellis, Li & McKinstry, PLLC
Two Union Square
601 Union St., Suite 4900
Seattle, WA 98101-3906
RE: The tariff classification of a lawn mower tire and wheel assembly from China.
Dear Mr. Taylor:
In your letter dated May 29, 2008 on behalf Marathon International, LLC, you requested a tariff classification ruling. You included a description and photos with your request.
The merchandise at issue is referred to as a tire and wheel assembly specifically designed and sold to be used on riding lawn mowers as replacement equipment. Each assembly consists of either a foam filled polyurethane or a pneumatic rubber tire measuring from eight to fifteen inches in diameter, which is mounted to a steel wheel with either a steel ball or a roller bearing at the center.
The applicable subheading for the mower tire and wheel assembly will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for harvesting or threshing machinery,…grass or hay mowers;…parts thereof: parts: of mowers for lawns, parks or sports grounds. The general rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division