CLA-2-84:OT:RR:NC:N1:118
Ms. Jessica R. Rifkin
Benjamin L. England & Associates, LLC
810 Landmark Drive
Glen Burnie, MD 21061
RE: The tariff classification of muffler assemblies and a manifold pipe for lawn mowers from China.
Dear Ms. Rifkin:
In your letter dated October 28, 2019, on behalf of your client, Engineered Exhaust Systems/BT, Inc., you requested a tariff classification ruling and the applicability of subheading 9817.00.60, Harmonized Tariff Schedule of the United States (HTSUS) on muffler assemblies and a manifold pipe from China.
You state that the muffler assemblies, part numbers 594532, GY21962, and 484156, are designed for and used exclusively on engines that are incorporated into riding and walk behind lawn mowers. They are not interchangeable with different engines and each engine is designed specifically for a particular lawn mower model.
The manifold pipe, part number 751-14479A, is designed for and used exclusively on an engine that is incorporated into a riding lawn mower. You state that the manifold pipe is not interchangeable with different engines or machines and will not fit any other application. The engine in which it used is designed specifically for use in a particular riding lawn mower model.
The applicable subheading for the muffler assemblies (part numbers 594532, GY21962, and 484156) and the manifold pipe (part number 751-14479A), will be subheading 8433.90.1090, HTSUS, which provides for harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: parts: of mowers for lawns, parks or sports grounds: other. The general rate of duty will be free.
In your submission, you also request that the muffler assemblies and manifold pipe be considered for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.60, HTSUS, which provides for parts to be used in articles provided for in heading 8433, HTSUS. Subheading 9817.00.60, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 C.F.R. §10.131 through §10.139).
U.S. Note 2(t) to Subchapter XVII of Chapter 98, excludes “articles” of heading 8433, HTSUS, but does not exclude “parts” of articles of such heading. As the subject muffler assemblies and manifold pipe are considered parts of an article of heading 8433, HTSUS, the exclusion in Note 2(t) does not apply. Accordingly, the goods satisfy the first part of the test. The muffler assemblies and manifold pipe also satisfy the terms of subheading 9817.00.60, HTSUS, which has two requirements: the article under consideration must 1) qualify as a part; and 2) be used with an article of headings 8432, 8433, 8434, or 8436. In regard to the second requirement of subheading 9817.00.60, HTSUS, lawn mowers are provided for in heading 8433, HTSUS, and therefore the muffler assemblies and manifold pipe are parts to be used in an article provided for in heading 8433, HTSUS. With respect to the first requirement of the subheading, a part must be either: an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article. In this case, the muffler assemblies and manifold pipe are stated to be for use as integral parts of the lawn mowers without which the lawn mowers could not function properly.
Therefore, provided the muffler assemblies and manifold pipe will be actually used in lawn mowers classified in heading 8433, and the documentary requirements of 19 C.F.R. §10.131 through §10.139 can be satisfied, they may qualify for duty-free treatment under 9817.00.60. We note in particular that the importer is responsible for satisfying the documentary requirements, and muffler and manifold pipe must be intended for such use at the time of entry and proof thereof must be furnished within three years of the date of entry
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 the 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division