CLA-2-84:S:N:N1:106-805295
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of a push reel lawn mower from
Taiwan
Dear Ms. Bonace:
In your letter dated December 13, 1994, you requested a
tariff classification ruling. You submitted a sample of the
imported product with your request.
The push reel lawn mower, Blair Product #545701, is
constructed of steel and has two plastic wheels and two foam
handle grips. The product will be imported in an unassembled
condition but will require only minor assembly operations to
complete the whole. As such it has the essential character of a
complete lawn mower in its imported condition. The mower
measures 49 inches high by 20 inches wide.
The applicable subheading for the model #545701 push reel
lawn mower will be 8433.19.0050, Harmonized Tariff Schedule of
the United States (HTS), which provides for other mowers for
lawn, parks and sports grounds, other. The rate of duty will be
4 percent ad valorem.
As you requested, the sample will be returned to your
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport