HQ 954917: Protest No. 1303-92-100259; Riding Mowers; 8701.90.10

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954917

                         January 4, 1994

CLA-2 CO:R:C:M 954917 MMC

CATEGORY: Classification

TARIFF NO.: 8433.11.00

District Director
U.S. Customs Service
200 St. Paul Place # 2800
Baltimore, Maryland 21202-2004

RE: Protest No. 1303-92-100259; Riding Mowers; 8701.90.10

Dear District Director:

     This is in reference to a memorandum dated August 24, 1993
(PRO-1-DD:CO:TT:1 VGS), from your office regarding a request for
further review of protest No. 1303-92-100259, concerning the
classification of lawn mowers under the Harmonized Tariff
Schedule of the United States (HTSUS).

     The merchandise was entered under subheading 8701.90.10,
HTSUS, as a tractor.  However, the entries were liquidated under
subheading 8433.11.00, HTSUS, as a mower for lawns, parks or
sports grounds on June 26, July 24, and July 6, 1992.  The
protest was timely filed on September 25, 1992.

     By memorandum dated September 22, 1993, a copy of which is
enclosed, National Import Specialist (NIS) Patrick Wholey advised
Mary Beth McLoughlin of my staff that he spoke with the
protestant and learned that the subject protest was filed in
error.  The merchandise contained in the protested entries were
riding mowers and were properly classified in heading 8433,
HTSUS, as liquidated.  According to NIS Wholey, the protestant
has requested that the protest be withdrawn.

     Accordingly, the protest should be denied in full.  In
accordance with Section 3A (11)(b) of Customs Directive 0993550-
065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision, together with the Customs Form 19, should be
mailed by your office to the protestant no later than 60 days
from the date of this letter.  Any reliquidation of the entries
in accordance with the decision must be accomplished prior to
mailing of the decision.  Sixty days from the date of the
decision, the Office of Regulations and Rulings will take steps
to make the decision available to Customs personnel via the
Customs Ruling Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division


Enclosure