HS 843320 Other mowers, including cutter bars for tractor mounting

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What products does HS 843320 cover?

This subheading covers "Other mowers, including cutter bars for tractor mounting" as per the World Customs Organization (WCO) Harmonized System Nomenclature. This classification encompasses a variety of mowing machines not specifically listed in preceding subheadings of heading 8433, provided they are designed for cutting grass or other vegetation. It explicitly includes cutter bars intended for attachment to tractors, which are essentially the cutting mechanisms themselves. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the function of cutting vegetation.

What falls outside HS 843320?

The following products are excluded from HS 843320: agricultural harvesters for crops (which fall under other headings), lawn mowers with integrated engines and self-propelled capabilities (often classified under 8433.20.10 in the US HTS), and industrial shredders or chippers designed for processing wood or other materials, not primarily for grass cutting. Also excluded are hand-operated tools for gardening, such as scythes or sickles, which are classified in Chapter 82.

What are common classification mistakes for HS 843320?

A common error is misclassifying self-propelled lawn mowers with integrated power units under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified according to the component that gives them their essential character. Self-propelled mowers, with their integrated engine and drive system, are typically considered complete machines and are classified under more specific subheadings within 8433, rather than as "other mowers" or just cutter bars.

How should importers classify products under HS 843320?

The correct procedure for classifying products under HS 843320 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must determine if the machine is primarily for cutting grass or vegetation and if it is not a self-propelled mower or a specialized agricultural harvester. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing Explanatory Notes from the WCO are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 843320?

A rotary mower head for tractor mounting, weighing 150 kg and declared at a customs value of $1,200 USD, would attract a US duty of $120.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared value ($1,200 USD × 0.10 = $120.00). For certain countries, the duty might be lower or free under trade agreements.

Which trade agreements reduce duties for HS 843320?

Several free trade agreements may reduce the applicable duty rate for HS 843320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duties for eligible goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.

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