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NY C87987




May 21, 1998

CLA-2-84:RR:NC:MM:106 C87987

CATEGORY: CLASSIFICATION

TARIFF NO.: 8433.90.1000

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,

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