CBSA Updates Memo on Classification of Front-Mount Mowers
The Canada Border Services Agency on July 2 updated a notice on the tariff classification of front-mount mowers, the agency said in Memorandum D10-14-27. "Front-mount mowers, without the mower deck, are to be classified as tractors of subheading 8701.91.00, 8701.92.00,…
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8701.93.00, 8701.94.00, or 8701.95.90, depending on engine power," the agency said. The mower decks "are classified under tariff item 8433.19.00 as other mowers for lawns, parks, or sports-grounds," it said. "Lawn tractors remain classified under tariff item 8433.11.00 as mowers powered, with the cutting device rotating in a horizontal plane for lawns, parks, or sports-grounds and are subject to the applicable rates of duty."