1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of trailers from Canada
Issued April 21, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84115 (April 21, 2005)
Tariff classification
HTS codes: 8716.39.0050
Headings: 8716
Product description
The merchandise is a double drop highway trailer with 3 axles and air ride suspension (model number 42DDQ-2040-2). The trailer measures 42-feet in length with a 144-inch gooseneck and a 190-inch well. It is 96 -inches wide. Its deck height is 43-inches over suspension, 24- inches in the drop area. Your letter states that you request classification at 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other trailers or semi-trailers. This office is of the opinion, however, that this trailer is more specifically provided for under the provision for other trailers and semi-trailers for the transport of goods.
CBP rationale
The applicable subheading for the trailer will be 8716.39.0050, HTS, which provides for trailers and semi-trailers…other trailers and semi-trailers for the transport of goods, other, other, other, platform type.
Full text
NY L84115 April 21, 2005 CLA-2-87:RR:NC:N1:121 L84115 CATEGORY: Classification TARIFF NO.: 8716.39.0050 Mr. H. Michael Anderson RWE NUKEM Corporation 1700 Longwood Road Columbia, South Carolina 29209 RE: The tariff classification of trailers from Canada Dear Mr. Anderson: In your letter dated April 13, 2005, you requested a tariff classification ruling. The merchandise is a double drop highway trailer with 3 axles and air ride suspension (model number 42DDQ-2040-2). The trailer measures 42-feet in length with a 144-inch gooseneck and a 190-inch well. It is 96 -inches wide. Its deck height is 43-inches over suspension, 24- inches in the drop area. Your letter states that you request classification at 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other trailers or semi-trailers. This office is of the opinion, however, that this trailer is more specifically provided for under the provision for other trailers and semi-trailers for the transport of goods. The applicable subheading for the trailer will be 8716.39.0050, HTS, which provides for trailers and semi-trailers…other trailers and semi-trailers for the transport of goods, other, other, other, platform type. The rate of duty will be free. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of four (4) trailers from Canada
The tariff classification of Trailers from China
The tariff classification of a generating set from Canada
The tariff classification of Car Carrier Trailer from Canada
Follow L84115
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.