CLA-2-84:S:N:N1:106-853785
Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman
Counselors at Law
1201 West Peachtree Street, N.E.
Suite 4660
Atlanta, Georgia 30309
RE: The tariff classification of mowers from England
Dear Mr. Fee:
In your letter dated June 18, 1990, on behalf of Turner
Equipment, Inc. you requested a tariff classification ruling.
This letter is a supplement to your inquiry dated June 1, 1990
requesting the tariff classification for prospective importations
of rear-mounted flail mowers, boom-mounted flail mowers, and
boom-mounted rotary mowers. You have submitted literature
describing these various items which are heavy duty mowers
principally designed to cut grass, stubble and other growth
(which are not considered to be lawns).
It is your contention that the rear-mounted flail mowers and
boom- mounted flail mowers should be classified in subheading
8433.20.0040, Harmonized Tariff Schedule of the United States
(HTS), and the boom-mounted rotary mowers should be classified
in subheading 8433.20.0020, HTS.
The rear-mounted flail mowers are attached to the rear of
the tractor and are pulled behind it. The mower remains fixed
behind the tractor, parallel to the tractor's rear axle, and is
directly connected to the PTO by a power shaft.
The boom-mounted flail mowers consist of a cutting head and
a crane-like arm or "boom." The boom and its hydraulic power
apparatus are attached to the rear of the tractor, allowing the
cutting head to be extended at the end of the boom above, below,
or out to the side of the tractor. This allows the cutting head
to cut otherwise inaccessible surfaces.
The flail mowers (either rear-mounted or boom-mounted)
utilize a cutting head consisting of a rotating cylinder to which
numerous, free-hanging blades or "flails" are attached. As the
cylinder spins, the flails are extended by centrifugal force and
cut vegetation with a chopping action, making these mowers
especially suitable to the cutting of uneven growth or stubble of
varying thicknesses and lengths.
The boom-mounted rotary mowers are equipped with a cutting
head that utilizes a more traditional rotary cutting device that
rotates in a horizontal plane when the boom is lowered to the
ground. This model is capable of cutting heavy brush and
branches as well as grass.
These mowers are sold to farms, operators of industrial
facilities, municipalities, highway departments and other persons
and businesses with heavy-duty and long distance mowing
applications. Typical uses include the clearing and mulching of
crop stubble in agricultural fields; maintenance of highway and
road shoulders, embankments and medians; the clearing of
industrial sites, airfields, recreation areas, rights of way and
other large plots of land; and the clearing or trimming of
roadside bushes, hedges and underbrush.
This office concurs with the inquirer's contention that the
Turner Equipment, Inc. mowers are designed for heavier duty
applications than for the mere mowing of grass. These mowers
feature heavy-duty construction, flail-type and rotary cutting
heads, and booms, making their principal use other than mowing
lawns, parks and sports grounds.
The applicable subheading for the rear-mounted flail mowers
and boom- mounted flail mowers will be 8433.20.0040, Harmonized
Tariff Schedule of the United States (HTS), which provides for
tractor drawn or mounted mowers, other than rotary cutter type.
The rate of duty will be free.
The applicable subheading for the boom-mounted rotary mowers
will be 8433.20.0020, HTS, which provides for tractor drawn or
mounted mowers, rotary cutter type. The rate of duty will be
free.
The two protests filed at the port of Charleston, South
Carolina, were approved prior to the issuance of this ruling.
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