Source: www.officialgazette.gov.ph
SECTION 2. This Order shall take effect immediately.
Tariff Heading No.
Description of Articles
Rate of Duty
84.25
Harvesting and threshing machinery; straw and fodder presses; hay or grassmowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within Heading No. 84.29)
A. Articles not included in subheading B & C hereof . . . . .
Ad. Val. 10%
B. Lawn mowers (not agricultural) . . . . . . . . . . . . . . . . . .
Ad. Val. 50%
C. Golf Course Equipment:
Greenmowers – reel or rotary type, self-propelled, with or without rider, with a minimum of 20 inches width or diameter;
Gangmowers – for cutting fairways or rough areas, either tractor pulled or with mowing units ahead of tractor wheels;
Sod Cutters – for cutting strips of fairways grass or greens;
Top Dressers – for top dressing and fertilizing of greens and fairways, whether pulled or tractor mounted;
Aerifying Machines – for vertical mowing detaching, aerifying, spiking, renovating whether self-propelled or tractor pulled;
Other equipment specifically for maintaining golf courses, greens and fairway and rough areas such as power scythes, self-propelled edgers;
Sharpening equipment for the cutting blades of above equipment; Accessories for above equipment (such as rollers, spikers, grass catchers, brush attachments, etc.);
Spare parts for the operation and maintenance of above equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ad. Val. 20%