Riding mowers, other than electric: — Under 5.2 kW
955081 · 1994-03-02 — Protest No. 2704-93-102469; Commercial Front Mowers; EN 84.33;HRL 952244, 066221
The following is our decision regarding the request for further review of Protest No. 2704-93-102469, which concerns the classification of commercial front mowers under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The protestant, Ford New Holland, Inc. (FNH), has been importing commercial mowers from the Ishikawajima Shibaura Machinery Co., Ltd. of Japan, for the past several years. These articles are identified as models CM 222, CM 224, CM 272, and CM 274. The first two digits refer to the net engine horsepower, and the third digit designates two or four-wheel drive.…
954917 · 1994-01-04 — Protest No. 1303-92-100259; Riding Mowers; 8701.90.10
This is in reference to a memorandum dated August 24, 1993 (PRO-1-DD:CO:TT:1 VGS), from your office regarding a request for further review of protest No. 1303-92-100259, concerning the classification of lawn mowers under the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise was entered under subheading 8701.90.10, HTSUS, as a tractor. However, the entries were liquidated under subheading 8433.11.00, HTSUS, as a mower for lawns, parks or sports grounds on June 26, July 24, and July 6, 1992. The protest was timely filed on September 25, 1992. By memorandum dated September…
952244 · 1992-10-05 — Protest No. 3801-92-101369; Seaforth 92" Tri-Deck Rotary Grass Mowers; HQ 066221; 8433.20.00; 666.00, TSUS; 666.10, TSUS
This is our decision on Protest No. 3801-92-101369, dated April 16, 1992, which concerns the classification of the Seaforth 92" Tri-Deck Rotary Grass Mower under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The subject of this protest 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 from 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…
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