CLA-2-84:OT:RR:NC:N1:102
Mr. Anthony S. Myers
New Hampshire Industries
35 Connecticut Riverbend Place
Claremont, NH 03743-5631
RE: The tariff classification of a lawn mower part from China. Correction to Ruling Number N295122
Dear Mr. Myers:
This letter replaces Ruling Number N295122, dated March 28, 2018, which contained an incorrect classification code. You submitted additional information to our office that indicates we provided you with an incorrect classification number for the subject item. A complete corrected ruling follows.
In your letter dated March 13, 2018 you requested a tariff classification ruling.
Item number SDV96542ZPYGS is identified as a lawn mower part. You have stated that it is made entirely of steel and consists of two pulleys and a tube/hub portion. The part facilitates the transfer of power from the engine to the mower deck through the use of a belt driven system. It is specifically designed to be used on a riding lawn mower, Model Series 700.
In your request, you propose classifying item number SDV96542ZPYGS under subheading 8433.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning;…parts: of mowers for lawns, parks or sports grounds. Other. However, item number SDV96542ZPYGS, is not classifiable under heading 8433, because it is more specifically provided for elsewhere in Chapter 84. “Parts” are classified in accordance with Note 2 to Section XVI, which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Based on the technical information provided, the lawn mower part is a pulley machine that transmits power using a belt system. Pulleys that transmit power using a belt system are specifically provided for in heading 8483.
Therefore, in accordance with Note 2 (a) to XVI, the applicable subheading for the lawn mower part, item number SDV96542ZPYGS, will be 8483.50.9040, HTSUS, which provides for transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks. The general rate of duty will be 2.8 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division