CLA-2-84:RR:NC:MM:106 C87987
Mr. Marc D. Torrence
V. Alexander & Co., Inc.
15 Century Blvd., Suite 400
Nashville, Tenn. 37214-3650
RE: The tariff classification of lawn mower deck mandrel
assemblies from China.
Dear Mr. Torrence:
In your letter dated May 7, 1998, on behalf of International
Supply Company, Inc., you requested a tariff classification
ruling. You submitted samples and technical drawings with your
request.
The articles in question are two complete lawn mower deck
mandrel assemblies, identified as assembly "A" and assembly "B".
The assemblies will be used exclusively in the cutting decks of
riding lawn mowers.
Assembly "A" consists of a cast aluminum housing, two sealed
ball bearings and a steel shaft. The housing is machined to
accept two ball bearings, which are press fit into the central
bore of the housing. The steel shaft is inserted into the
housing through the bore of each bearing. A blade adaptor is
then pressed onto the steel shaft. The complete item is
permanently assembled.
Assembly "B" consists of the same components as assembly
"A": a cast aluminum housing, two sealed ball bearings, and a
flanged steel shaft. The style of the housing and shaft vary
slightly from the ones in assembly "A". A pulley spacer and
blade adaptor are also available for this model. In assembly "B"
the first ball bearing is press fit onto the shoulder of one end
of the housing. The shaft is then inserted into the other end of
the housing until the shoulder of the shaft rests against the
first ball bearing. The second ball bearing is then inserted
over the shaft into the opposite end of the housing from the
first bearing, and press fit onto the shoulder of the housing.
The complete item is permanently assembled.
The applicable subheading for the lawn mower deck mandrel
assemblies "A" and "B" will be 8433.90.1000, Harmonized Tariff
Schedule of the United States (HTS), which provides for parts of
mowers for lawns, parks or sports grounds. The rate of duty will
be 0.8 percent ad valorem.
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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division