8433.90.10 - Of mowers for lawns, parks or sports grounds

This HTS category, 8433.90.10, specifically covers parts and accessories designed for use with mowers intended for lawns, parks, or sports grounds. These are not parts for general agricultural harvesting machinery, but rather components that contribute to the operation and functionality of specialized mowing equipment used in maintaining recreational and recreational areas. Examples include blades, cutting decks, engines, wheels, and handle assemblies when they are exclusively or principally designed for these types of mowers.

Distinguishing this category from its sibling, 8433.90.50, is crucial. While 8433.90.50 encompasses "Other" parts for harvesting or threshing machinery, including grass or hay mowers that are not specifically for lawns, parks, or sports grounds, this category is narrowly focused on the latter. Therefore, a part intended for a large-scale commercial hay mower would likely fall under 8433.90.50, whereas a part for a rotary mower used to maintain a public park would fall under 8433.90.10.

Within this specific classification, further subdivisions exist to provide greater detail. The subcategories 8433.90.10.10 and 8433.90.10.90 allow for a more granular classification. 8433.90.10.10 is reserved for wheel and tire assemblies, recognizing these as distinct components requiring specific identification. The broader category, 8433.90.10.90, captures all other remaining parts and accessories that are not wheel and tire assemblies but are still intended for lawn, park, or sports ground mowers. This hierarchical structure ensures accurate reporting and tariff application for the diverse array of components associated with this machinery.