The tariff classification of a motorized chassis from Canada

N363308
July 30, 2026
CLA-2-87:OT:RR:NC:N2:206
CATEGORY: Classification
TARIFF NO.: 8706.00.1540
Mr. Rachid Lakhal BRP US Inc. 10101 Science Drive Sturtevant, WI 53177 RE: The tariff classification of a motorized chassis from Canada Dear Mr. Lakhal: In your letter dated July 14, 2026, you requested a tariff classification ruling. The item under consideration is identified in the request as the “Snow Motorized Chassis Expedition.” As imported, it consists of a propulsion system, including the engine and associated components, mounted onto a chassis. The merchandise is intended for use in the production of Ski-Doo Expedition snowmobiles in the United States. The product includes a liquid-cooled, four-stroke double over head cam (DOHC) engine with a dry sump lubrication system, equipped with a turbocharger, that is mounted onto the chassis. It has a displacement of 899 cc, with three cylinders, and delivers approximately 130 horsepower. Featuring electronic fuel injection (EFI), the engine operates on premium unleaded gasoline (minimum 91 octane). The chassis incorporates a chassis module tunnel, a chassis engine module assembly, and a chassis suspension module assembly. You mention that the imported motorized chassis includes steering system components consisting of a steering bar, a main steering column, a pinion rack, tie rods, and spindles. It is not imported with the front and rear bumper assemblies or with the complete suspension system. The imported motorized chassis includes only the front suspension linkage elements located below the engine powerpack system. The motorized chassis assembly is not capable of being driven in its condition as imported, as it does not include the rear skid assembly required to support and guide the track propulsion system. The imported assembly also lacks the ground-contact steering components (skis and runners), the front suspension shocks and springs, the body panels, shields and guards, the air intake filtration components, the seat, hand guards, windshield, instrument cluster, and the lighting system.

The applicable subheading for motorized chassis will be 8706.00.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For vehicles of heading 8703: For other vehicles of heading 8703.” The general rate of duty will be 2.5 percent 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 Liana Alvarez at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division