The tariff classification of a side-by-side vehicle from Mexico

N363645
August 3, 2026
CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8703.22.0110
Mr. Rachid Lakhal BRP US Inc. 10101 Science Drive Sturtevant, WI 53177 RE: The tariff classification of a side-by-side vehicle from Mexico Dear Mr. Lakhal: In your letter dated July 24, 2026, you requested a tariff classification ruling. The item under consideration, identified as “The Can-Am Maverick R 1001T,” is a side-by-side vehicle (“SSV”) designed for off-road use. According to your submission, it is intended for operation over challenging terrain, including sand, desert, trails, and rocky environments, and is available in two- and four-passenger configurations with occupants seated side-by-side. The vehicle is powered by a spark-ignition internal combustion piston engine with a displacement of 1,001 cc and is capable of reaching speeds of approximately 100 mph. It is designed for extended off-road travel and incorporates an integrated rollover protection structure. Based on the information provided, we find that the subject article is a motor vehicle principally designed for the transport of persons. The applicable subheading for the “The Can-Am Maverick R 1001T” will be 8703.22.0110, Harmonized Tariff Schedule of the 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: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: New. 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 Matthew Sullivan at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division