The tariff classification of the Polaris ATP – All Terrain Vehicle, and the Sportsman 6x6 – Off-Road Vehicle from the United States

NY J83208 April 17, 2003 CLA-2-87:RR:NC:MM:101 J83208 CATEGORY: Classification TARIFF NO.: 8703.21.0000, 8709.19.0030 Mr. Larry Matthews – Corporate Customs Compliance Manager Polaris Industries Inc. 2100 Highway 55 Medina, Minnesota 55340-9770 RE: The tariff classification of the Polaris ATP – All Terrain Vehicle, and the Sportsman 6x6 – Off-Road Vehicle from the United States Dear Mr. Matthews: In your letter dated April 4, 2003 you requested a tariff classification ruling. You submitted brochures covering the Polaris ATP – All Terrain Vehicle, and the Sportsman 6x6 – Off-Road Vehicle. The Polaris ATP is an all-terrain vehicle that has a multiple of applications: carrying, dumping, packing, carrying, and trail riding. It has a rear dumping cargo box made of injection-molded composite construction that can carry up to 400 lbs/181.4 kg of tools, equipment or material. The ATP also has a front storage box that can carry tools, gear, and food. The front storage box can also be used as a beverage cooler. The vehicle comes with Versa Trac locking differential in 2 Wheel Drive (WD) and All Wheel Drive (AWD) for optimizing traction. The are two models: the ATP 550 H.O. and the ATP 330. The ATP 550 H.O. has a 4 valve, 4-stroke, liquid cooled engine with a 499cc displacement. The ATP 330 also has a 4-stroke, air-cooled engine with a fan assist cooler, and a 329 cc displacement. The Sportsman 6x6 is an all-terrain vehicle that has 6 wheels (on-demand 6-wheel drive) and a dump box that can carry up to 800 lbs. of equipment, tools, or cargo. The dump box is hinged for easy unloading. There are various packages that can turn the vehicle into a rock hauler, mulch mover, and tree transporter. The brochure also indicates that the vehicle can be fitted with a track, and a snow/dirt blade. You state that this vehicle is marketed for everyone from landscapers to ranchers to construction crews. This model is powered by a Polaris 500, 4-valve, liquid-cooled engine with a 499 cc displacement. Additional features include a front rack (capacity 75 lbs/34.1 kgs.) and a hitch (towing capacity 1500 lbs./680.3 kgs.). You state that you believe that the Polaris ATP is properly classified under HTS 8709.19.0030, which provides for Operator riding works trucks. We disagree with your proposed classification because we feel that the rear cargo box is not substantial enough and that the brochure depicts the vehicle as being used for more non-industrial/commercial uses (e.g. recreational uses) as an all terrain vehicle (ATV). The applicable subheading for the Polaris ATP – All Terrain Vehicle will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000cc. The applicable subheading for the Sportsman 6x6 – Off-Road Vehicle will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles: Vehicles: Other…Operator riding. 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, contact National Import Specialist Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division