Tariff Classification of Front-mount Mowers -Â D10-14-27
Front-mount mowers, without the mower deck, are to be classified as tractors of subheading 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00, or 8701.95.90, depending on engine power.
The mower decks for the above-noted tractors are classified under tariff item 8433.19.00 as other mowers for lawns, parks, or sports-grounds.
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.