8433.90.10.10 - Wheel and tire assemblies
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8433.90.10.10, specifically covers wheel and tire assemblies that are designed as replacement parts or components for lawn mowers, park maintenance mowers, and sports ground mowers. These assemblies are integral to the locomotion and functionality of these specialized cutting machines, ensuring proper ground contact, maneuverability, and stability during operation. The classification hinges on the intended use of the wheel and tire assembly, directly linking it to the machinery outlined in heading 8433.
Within the broader category of "Parts" for harvesting or threshing machinery, this specific HTS code differentiates itself from its sibling, 8433.90.10.90, which encompasses "Other" parts. Therefore, any wheel and tire assembly not exclusively intended for lawn, park, or sports ground mowers would fall under the "Other" classification. The defining characteristic for this sub-subheading is the specific application to the aforementioned types of mowers, distinguishing them from general-purpose wheels or tires.
As this is a leaf node in the HTS database, there are no further subcategories for wheel and tire assemblies for lawn, park, or sports ground mowers. Classification at this level is determined by the direct fit and intended application of these assemblies to the specified machinery. It is crucial for importers and exporters to ensure that the wheel and tire assemblies being declared are indeed designed for these particular types of mowers to avoid misclassification.