RE: The tariff classification of the Can-Am Outlander PRO from Mexico

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364313 August 31, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.21.0110 Mr. Rachid Lakhal BRP US Inc. 10101 Science Drive Sturtevant, WI 53177 RE: The tariff classification of the Can-Am Outlander PRO from Mexico Dear Mr. Lakhal: In your letter dated August 14, 2026, you requested a tariff classification ruling. The article under consideration is an all-terrain vehicle (ATV) identified as the Can-Am Outlander Pro. The Can-Am Outlander Pro is a four-wheeled, operator-riding ATV powered by a 650cc spark-ignition internal combustion engine. The vehicle features a straddle seat and handlebar steering and is equipped with both two-wheel drive (2WD) and four-wheel drive (4WD) systems. It is designated for operation on uneven, unprepared, and restricted-access terrain. You suggest classification of the Can-Am Outlander PRO in heading 8709, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in relevant part, for works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouse, dock areas or airports for short-distance transport of goods. We disagree. We have reviewed the rulings cited in your submission and find them distinguishable from the subject merchandise. Of particular relevance is NY J83202, dated April 17, 2003, in which U.S. Customs and Border Protection (CBP) considered two off-road vehicles and classified the Polaris ATP in heading 8703, HTSUS, while classifying the materially different Sportsman 6×6 in heading 8709, HTSUS. However, the Sportsman 6×6 is distinguishable from the subject Outlander Pro. The Sportsman was a six-wheeled vehicle equipped with an 800-pound capacity dumping cargo box and was available with packages specifically designed to convert the vehicle into a rock hauler, mulch mover, or tree transporter. In contrast, the Outlander Pro is a four-wheeled straddle-seat ATV equipped with front and rear cargo racks having a combined carrying capacity of 360 pounds and does not incorporate a comparable cargo box or dumping body. Accordingly, the characteristics that supported the classification of the Sportsman 6×6 in heading 8709 are not present in the subject vehicle.
The Explanatory Notes (ENs) to heading 87.09 state that the heading covers a group of self-propelled 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. The ENs further describe certain characteristics generally associated with works trucks of the heading, including their construction, limited speed, turning radius, and suitability for maneuvering in the confined areas contemplated by the heading. In Headquarters Ruling (HQ) H304427, dated January 7, 2026, CBP reiterated that a “works truck” of heading 8709, HTSUS, must be of a type used in the specific confined and non-public areas delineated in the legal text, i.e., factories, warehouses, dock areas, or airports, in addition to satisfying the other characteristics required by the provision. CBP further noted that the ENs support this requirement by describing vehicles of heading 87.09 as being of the types used only in those specified environments. Although the Can-Am Outlander PRO features applications that are work-oriented, they are not akin to the specific environments enumerated in heading 8709, HTSUS, and described in the ENs. The vehicle’s ability to operate on uneven and unprepared terrain, together with its intended use on farms, ranches, construction sites, and other off-road areas, further distinguishes it from the class or kind of works trucks contemplated by 8709. Accordingly, classification in heading 8709, HTSUS, is precluded. Rather, the Can-Am Outlander PRO possesses the physical characteristics of an ATV principally designed for the transport of its operator. The vehicle has four wheels, a straddle seat, handlebar steering, and is designated for off-road operation. Its cargo racks, towing capability, work-oriented operating modes, and other utility features enhance the vehicle’s suitability for professional applications but do not alter its fundamental character as an operator-riding ATV. The applicable subheading for the Can-Am Outlander PRO will be 8703.21.0110, 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 spark-ignition internal combustion piston engines: Of a cylinder capacity not exceeding 1,000 cc: Three or four wheel off-road vehicles with straddle seat and handlebar control: With label indicating that vehicle is for operation only by persons at least 16 years of age.” 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