CLA-2-87:OT:RR:NC:N1:106
Isabelle Binette, Coordinator, Customs Compliance
Camso, Inc.
4162, Burill Local A
Shawinigan, Quebec, G9N 6T6, Canada
RE: The tariff classification of ATV/UTV track systems from Canada.
Dear Ms. Binette,
In your letter dated June 7, 2016, you requested a tariff classification ruling.
The items under consideration have been identified as Camoplast ATV T4S and a Camoplast UTV T4S Track System used on all-terrain vehicles (ATV) and utility vehicles (UTV). As you stated in your request, each of the track systems have the same function, in that they replace the wheels on off road utility and recreation vehicles. Each system includes wheels, a frame, a tandem stabilizer, brackets and a rubber track. The ATV and UTV track systems have common parts and are identical in many aspects, with the exception of a stiffer frame structure for larger vehicles, wider and bigger wheels for better weight distribution on the rubber tracks, and wider and longer front and rear rubber tracks in the UTV track systems.
You listed some of the vehicles on which the UTV track systems will be installed: Can-Am DefenderDPS HD10, Polaris Ranger XP 900 EPS, John Deere Gator XUV 825i EPS, and Honda Pioneer 1000 EPS. This office has identified all these vehicles, as well as the ATVs as motor vehicles of heading 8703, of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable classification subheading for the Camoplast ATV T4S and the Camoplast UTV T4S Track Systems will be 8708.70.6060, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Other.” The general rate of duty will be 2.5%.
The applicable classification subheading Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division