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Lawnmower Tires Eligible for Duty-Free Treatment, CBP Says

Wednesday, August 09, 2017
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to revoke ruling HQ H156538 to hold that 31 models of lawn mower tires designed for low-speed applications are eligible for duty-free treatment under HTSUS 9817.00.60, which provides for parts of machines of heading 8433. CBP explains that these tires satisfy the three parts of the test for determining whether goods are classifiable under this subheading because they (a) are not primarily classifiable in heading 8433, which is excluded from this subheading pursuant to U.S. Note 2(t) to Subchapter XVII of Chapter 98, (b) qualify as parts of lawn mowers classifiable in heading 8433, and (c) satisfy the actual use criteria required in accordance with CBP’s regulations in 19 CFR 10.131-139. Comments on this proposal are due by Sept. 1.

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