CLA-2-84:OT:RR:NC:N1:118
Rick Van Arnam
Barnes, Richardson & Colburn, LLP
100 William Street, Suite 105
New York, NY 10038
RE: The tariff classification of a lawn de-thatcher assembly from China.
Dear Mr. Arnam:
In your letter dated July 20, 2022, on behalf of Soule Blake & Weschler, you requested a ruling on the tariff classification and the applicability of subheading 9817.00.60, Harmonized Tariff Schedule of the United States (HTSUS) for a lawn de-thatcher assembly, part number 5222 (hereafter the “de-thatcher assembly”).
The imported merchandise consists of a pair of 15-inch-wide reels mounted on an axle, connected to wheels, with 30 flexible spring-steel picks mounted on each of the reels. Each pick is 2-13/16 inches long and is made of steel. The de-thatcher assembly is designed solely for use with a Mantis® brand rotary tiller, which is a self-propelled, gas driven unit that converts into a de-thatcher when assembled with the imported merchandise. You have stated that the Mantis® rotary tiller can be converted from a tiller to several different tools, with the de-thatcher being one of them.
The de-thatcher assembly is attached to the rotary tiller by removing the tilling tines from the transmission's driveshaft and replacing them with the de-thatcher tines. When in use, the driveshaft will rotate the de-thatcher tines, which in turn comb grass and pull up thatch in lawns.
You suggest in your submission that the de-thatcher assembly should be classified as a part within in subheading 8432.90.0081, HTSUS, which provides for “Agricultural, horticultural or forestry machines for soil preparation or cultivation; lawn or sports ground rollers, parts thereof”. We disagree. The de-thatcher assembly is attached to the rotary tiller by first removing the tiller attachment and then connecting the de-thatcher assembly to the driveshaft of the Mantis® brand rotary tiller. As stated in your submission, the Mantis® rotary tiller can be converted from a tiller to several different tools (i.e., machinery). The de-thatcher is one such tool. It is not a part of a rotary tiller, rather it is agricultural machinery unto itself with a distinct function (i.e., de-thatching lawns) other than that of the tiller attachment. See NY C83027, dated January 16, 1998, which classified various agricultural attachments as machinery. Therefore, classification within subheading 8432.90.0081, HTSUS, is incorrect.
The applicable subheading for the lawn de-thatcher assembly, part number 5222, will be 8432.80.0080, HTSUS, which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation, lawn or sports ground rollers, parts thereof: Other machinery: Other”. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8432.80.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8432.80.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In your submission, you also request that the de-thatcher assembly 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 8432, HTSUS.
As discussed above, the de-thatcher assembly is not classified as a part of a rotary tiller in subheading 8432.90.0081, HTSUS. As a result, the terms of subheading 9817.00.60 are not met. In addition, to fall within subheadings 9817.00.50 or 9817.00.60, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Specifically, Note 2 (t) excludes articles provided for in heading 8432, HTSUS. As the de-thatcher assembly is an article classified in heading 8432, HTSUS, it is therefore not eligible for either of these subheadings because of this exclusionary language.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division