The tariff classification of four (4) trailers from Canada

N361766June 11, 2026CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8716.39.0050; 8716.80.5090
Mr. Jared JohnsonJohnson Electrical ContractingPO Box 942Lewiston, ID 83501-0942RE: The tariff classification of four (4) trailers from CanadaDear Mr. Johnson:In your letter dated
May 24, 2026
, you requested a tariff classification ruling.The items have been identified as on-road trailers used to transport various types of cargo.The first item has been identified as a 1994 Aspen lowboy trailer. A lowboy trailer (or low bed/double drop)is a specialized, unpowered semi-trailer with a deck that sits extremely low to the ground.Designed with two "drops" (one behind the gooseneck and one before the rear tires), it allows operators to legally haul tall andheavy equipment without exceeding height limits.The second item has been identified as a 1994 Aspen tandem axle booster. A tandem axle booster (oftencalled a "stinger" or "pin-on" axle) is an auxiliary, two-axle attachment pinned to the rear of a heavy-haultrailer.It physically spreads a load's weight over a larger footprint, allowing transport operators to legally haul massive indivisible loads while complying with highway weight and bridge formulas.The third item has been identified as a 1994 Aspen tandem axle jeep. A tandem axle jeep is a heavy-haultransport component. It is a specialized dolly with two axles placed between a semi-truck and a heavy-dutylowboy trailer.Its primary purpose is to distribute extreme weight across more axles, allowing carriers to legally haul heavy machinery.The fourth, and final, item has been identified as a 2015 Precision tandem axle gooseneck trailer. A tandemaxle gooseneck trailer is a heavy-duty hauling unit featuring two sets of rear axles and a specialized frontcoupler that mounts inside the bed of a pickup truck.The applicable subheading for the 1994 Aspen lowboy trailer and 2015 Precision tandem axle goosenecktrailer will be 8716.39.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers andsemi-trailers for the transport of goods: Other: Other: Other: Platform type.” The general rate of duty will beFree.The applicable subheading for the 1994 Aspen tandem axle booster and 1994 Aspen tandem axle jeep will be8716.80.5090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanicallypropelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2% advalorem.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change.The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division