The tariff classification of Utility Terrain Vehicles (UTVs) from Mexico

N362226
July 7, 2026
CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8704.31.0120
Mr. Rachid Lakhal BRP US INC 10101 Science Drive Sturtevant, WI 53177 RE: The tariff classification of Utility Terrain Vehicles (UTVs) from Mexico Dear Mr. Lakhal: In your letter dated June 10, 2026, you requested a tariff classification ruling. The items under consideration have been identified as four (4) models of utility terrain vehicles (UTVs), which you state are designed for off-road use in industrial, commercial, utility, rescue, municipal, and recreational applications. None of these vehicles are street-legal and are none are intended for operation on public highways. The first vehicle has been identified as the Can-Am Defender XU. It features a selectable two-wheel drive (2WD) and four-wheel drive (4WD) modes, and an auto-locking front differential. It is a four-wheeled utility vehicle with 95 hp and 70 lb.-ft. powered by a 999-cc internal combustion engine and designed for use in work-oriented environments. The vehicle is marketed by BRP under its ranching and farming category and is intended primarily for agricultural applications involving the short-distance transport of goods. The vehicle is for two people, including the driver. It offers a cargo box capacity of up to 1,000 lbs. (454 kg), a payload capacity of 1,500 lbs. (680 kg), and a towing capacity of up to 2,500 lbs. (1,134 kg). The second vehicle has been identified as the Can-Am Defender XU MAX. It features a selectable 2WD and 4WD modes, as well as an advanced traction control system with an auto-locking front differential. It is a four-wheeled utility vehicle with 95 hp and 70 lb.-ft. powered by a 999-cc internal combustion engine and designed for use in work-oriented environments. It is a heavy-duty, 6-passenger UTV purpose-built for harsh work environments, farm management, and property maintenance. It features an extended wheelbase to fit two rows of VERSA-PRO bench seating, a 4,500 lb. winch, and aggressive traction tires. The vehicle is equipped with a rear cargo box designed for the transport of tools, materials, and equipment. It offers a cargo capacity of up to 1,000 lbs. (454 kg), a payload capacity of 1,445 lbs. (655 kg), and a towing capacity of up to 2,500 lbs. (1,134 kg).

The third vehicle has been identified as the Can-Am Defender XU PRO. It features a selectable 2WD and 4WD modes and an auto-locking front differential. It is a four-wheeled utility vehicle powered by a 976-cc internal combustion engine and designed for use in work-related environments. It has a 3-person VERSA-PRO bench seat. The vehicle is marketed by BRP under its Ranching and Farming category and is intended primarily for agricultural applications involving the short-distance transport of goods. The vehicle is equipped with an extended cargo box designed for the transport of tools, materials, and equipment within confined or off-road work sites. It offers a cargo capacity of up to 1,000 lbs. (454 kg), a payload capacity of 1,570 lbs. (712 kg), and a towing capacity of up to 2,500 lbs. (1,134 kg). The cargo box can be hydraulically tilted to facilitate the unloading of materials. The fourth vehicle has been identified as the Can-Am Defender XU 6×6, a six-wheeled utility vehicle powered by a 976-cc internal combustion engine and designed for use in work-related environments. The vehicle is marketed by BRP under its ranching and farming category and is intended primarily for agricultural applications involving the short-distance transport of goods. It has an extended cargo box designed for the transport of tools, materials, and equipment within confined or off-road work sites. It offers a cargo capacity of up to 1,000 lbs. (454 kg), a payload capacity of 1,570 lbs. (712 kg), and a towing capacity of up to 3,000 lbs. (1,360 kg). The cargo box is capable of being hydraulically tilted to facilitate the unloading of materials. In your request you suggest classification of your UTVs in the Harmonized Tariff Schedule of the United States (HTSUS) in either Heading 8704, as a vehicle for the transport of goods, or in 8709, as a work truck, not fitted with lifting and handling equipment. In regard to your proposed classification in 8709, we disagree. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. Vehicles of 8709 are described as “vehicles of the types used in factories, warehouses, dock areas or airports for the short distance transport of various loads (goods or containers) or, on railway station platforms, to haul small trailers.” You state in your submission that the UTVs at issue are suitable for off-the-road uses and principally used on farms to transport personnel, haul fertilizer, sand, etc., and for property maintenance. Neither of which are akin to the locations enumerated in the ENs to 87.09. In addition, the Defender XU Pro and XU 6x6 are equipped with hydraulic lift beds, which has historically been considered “lifting and handling” equipment. The applicable subheading for the Can-Am Defender XU, Can-Am Defender XU MAX, Can-Am Defender XU PRO, and Can-Am Defender XU 6x6 will be 8704.31.0120, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons” The general rate of duty 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Matthew Sullivan at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division