The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada

N361922June 4, 2026CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8703.31.0100; 8704.21.0100
Mr. Yuri PyatkovSwamp Rider LP8-1601 Church AvenueWinnipegCanadaRE: The tariff classification of amphibious all-terrain vehicles (ATVs) from CanadaDear Mr. Pyatkov:In your letter dated
May 31, 2026
, you requested a tariff classification ruling.The items under consideration are three (3) models of amphibious ATVs which you state are designed foroff-road use in industrial, commercial, utility, rescue, municipal, and recreational applications. You state thatnone of these vehicles are street-legal and are not intended for operation on public highways.The first vehicle has been identified as the Swamp Rider Max. The Max is an articulated ATV capable ofcarrying six (6) passengers, including the driver. The Max has a maximum land speed of 20 miles-per-hour(mph), 3mph in water, and a maximum carrying weight of 1,500 lbs.The second and third models, identified as the Swamp Rider Cabin and Swamp Rider Roll-OverProtective-Structure (ROPS) are primarily designed as utility and cargo carriers for industrial, commercial, municipal,and worksite applications. You state that these models are commonly used to transport personnel, tools,equipment, and supplies across challenging terrain, including wetlands, snow, mud, flooded areas, andremote locations inaccessible to conventional vehicles. Both are equipped with open rear cargo areas.Neither vehicle is equipped with a tipping or dumping cargo bed.In your email, dated June 1, 2026, you state that although all three vehicles are configured differently, theyare all equipped with the same Kubota 05 Series (D1105-E4B) 1.123-liter (1,123cc) diesel engine.The applicable subheading for the Swamp Rider Max will be 8703.31.0100, Harmonized Tariff Schedule ofthe United States (HTSUS), 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 only compression-ignition internal combustion piston engine (diesel or semi-diesel): Ofa cylinder capacity not exceeding 1,500 cc.” The general rate of duty will be 2.5% ad valorem.The applicable subheading for the Swamp Rider Cabin and ROPS will be 8704.21.0100, HTSUS, whichprovides for “Motor vehicles for the transport of goods: Other, with only compression-ignition internalcombustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons.” The general rate ofduty will be 25% ad valorem.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 providedat 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