Reconsideration of HQ 952244; Protest 3801-92-101369; Seaforth 92" Tri-Deck Rotary Grass Mowers; subheading 8433.11.00 ("powered"); HQ 955081

HQ 956280 May 25, 1994 CLA-2 CO:R:C:M 956280 LTO CATEGORY: Classification TARIFF NO.: 8433.19.00 District Director U.S. Customs Service Patrick V. McNamara Building 477 Michigan Avenue Detroit, Michigan 48226 RE: Reconsideration of HQ 952244; Protest 3801-92-101369; Seaforth 92" Tri-Deck Rotary Grass Mowers; subheading 8433.11.00 ("powered"); HQ 955081 Dear District Director: This is in reference to HQ 952244, dated October 5, 1992, which reflected our decision on Protest 3801-92-101369, dated April 16, 1992, concerning the classification of the Seaforth 92" Tri-Deck Rotary Grass Mower under the Harmonized Tariff Schedule of the United States (HTSUS). This ruling has been reconsidered to correct an error in classification at the subheading level. FACTS: The article in question is the Seaforth 92" Tri-Deck Rotary Grass Mower [92" Mower]. These mowers function with their cutting blades operating in a horizontal plane, and are powered by the power take off (PTO) of a tractor. They are pulled behind a tractor for the purpose of cutting grass on sod farms. Sod farms are horticultural concerns dedicated to the production, growth and sale of sod or turf. The remainder of the facts in HQ 952244 are incorporated by reference in this ruling. ISSUE: Whether the Seaforth 92" Tri-Deck Rotary Grass Mower is classifiable under subheading 8433.11.00, HTSUS, which provides for lawn mowers "[p]owered, with the cutting device rotating in a horizontal plane," or under subheading 8433.19.00, HTSUS, which provides for other lawn mowers. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." In HQ 952244, Customs held that ground covered with grass on sod or turf farms falls within the broad definition of the term "lawn," and that the 92" Mower was therefore classifiable as a "lawn mower" under heading 8433, HTSUS. This determination is not in dispute and is affirmed. However, in HQ 952244, we inadvertently held that the 92" Mower was classifiable under subheading 8433.11.00, HTSUS, which provides for lawn mowers "[p]owered, with the cutting device rotating in a horizontal plane." Because the 92" Mower is powered by the PTO of a tractor, rather than self-powered by an engine that is an integral part of the mower, it is classifiable under subheading 8433.19.00, HTSUS, which provides for other lawn mowers. See HQ 955081, dated March 2, 1994 (wherein four-wheeled riding mowers with rear-mounted diesel engines were classified under subheading 8433.11.00, HTSUS). HOLDING: The Seaforth 92" Tri-Deck Rotary Grass Mower is classifiable under subheading 8433.19.00, HTSUS, which provides for "grass or hay mowers . . . [m]owers for lawns, parks or sports-grounds . . . [o]ther." The corresponding rate of duty for articles of this subheading is 4% ad valorem (the corresponding rate of duty for subheading 8433.11.00, HTSUS, is also 4% ad valorem). HQ 952244 is modified accordingly. Sincerely, John Durant, Director