Tariff Classification of Front-mount Mowers
Memorandum D10-14-27

Ottawa, April 23, 2014

This document is also available in PDF (46 Kb) [help with PDF files]

In Brief

  • This memorandum has been updated to reflect changes made in the Customs Tariff. Other editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

This memorandum outlines and explains the Canada Border Services Agency's classification of front-mount mowers.


Customs Tariff

87.01   Tractors (other than tractors of heading 87.09)

8701.90.90      ---Other

Guidelines and General Information

1.   Front-mount mowers, without the mower deck, are to be classified as tractors of subheading 8701.90.

2.   This is consistent with the Canadian International Trade Tribunal decisions on appeals AP-93-311 and AP-93-388.

3.   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.

4.   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.

Additional Information

5.   For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.

6.   For more information, within Canada call the Border Information Service at 1‑800‑461‑9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada:  1-866-335-3237.


Issuing office:
Trade and Anti-dumping Programs Directorate
Headquarters file:
HS 8701.90 and 8433.11
Legislative references:
Customs Tariff
Other references:
Superseded memorandum D:
D10-14-27 dated February 13, 2009
Date modified: