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NY 853785

July 23, 1990



TARIFF NO.: 8433.20.0020; 8433.20.0040

Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman Counselors at Law
1201 West Peachtree Street, N.E.
Suite 4660
Atlanta, Georgia 30309

RE: The tariff classification of mowers from England

Dear Mr. Fee:

In your letter dated June 18, 1990, on behalf of Turner Equipment, Inc. you requested a tariff classification ruling. This letter is a supplement to your inquiry dated June 1, 1990 requesting the tariff classification for prospective importations of rear-mounted flail mowers, boom-mounted flail mowers, and boom-mounted rotary mowers. You have submitted literature describing these various items which are heavy duty mowers principally designed to cut grass, stubble and other growth (which are not considered to be lawns).

It is your contention that the rear-mounted flail mowers and boom- mounted flail mowers should be classified in subheading 8433.20.0040, Harmonized Tariff Schedule of the United States (HTS), and the boom-mounted rotary mowers should be classified in subheading 8433.20.0020, HTS.

The rear-mounted flail mowers are attached to the rear of the tractor and are pulled behind it. The mower remains fixed behind the tractor, parallel to the tractor's rear axle, and is directly connected to the PTO by a power shaft.

The boom-mounted flail mowers consist of a cutting head and a crane-like arm or "boom." The boom and its hydraulic power apparatus are attached to the rear of the tractor, allowing the cutting head to be extended at the end of the boom above, below, or out to the side of the tractor. This allows the cutting head to cut otherwise inaccessible surfaces.

The flail mowers (either rear-mounted or boom-mounted) utilize a cutting head consisting of a rotating cylinder to which numerous, free-hanging blades or "flails" are attached. As the cylinder spins, the flails are extended by centrifugal force and cut vegetation with a chopping action, making these mowers especially suitable to the cutting of uneven growth or stubble of varying thicknesses and lengths.

The boom-mounted rotary mowers are equipped with a cutting head that utilizes a more traditional rotary cutting device that rotates in a horizontal plane when the boom is lowered to the ground. This model is capable of cutting heavy brush and branches as well as grass.

These mowers are sold to farms, operators of industrial facilities, municipalities, highway departments and other persons and businesses with heavy-duty and long distance mowing applications. Typical uses include the clearing and mulching of crop stubble in agricultural fields; maintenance of highway and road shoulders, embankments and medians; the clearing of industrial sites, airfields, recreation areas, rights of way and other large plots of land; and the clearing or trimming of roadside bushes, hedges and underbrush.

This office concurs with the inquirer's contention that the Turner Equipment, Inc. mowers are designed for heavier duty applications than for the mere mowing of grass. These mowers feature heavy-duty construction, flail-type and rotary cutting heads, and booms, making their principal use other than mowing lawns, parks and sports grounds.

The applicable subheading for the rear-mounted flail mowers and boom- mounted flail mowers will be 8433.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for tractor drawn or mounted mowers, other than rotary cutter type. The rate of duty will be free.

The applicable subheading for the boom-mounted rotary mowers will be 8433.20.0020, HTS, which provides for tractor drawn or mounted mowers, rotary cutter type. The rate of duty will be free.

The two protests filed at the port of Charleston, South Carolina, were approved prior to the issuance of this ruling.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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