RE: The tariff classification of a 2023 Tesla Model X built in the United States

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 N364792 September 4, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 9801.01.1065 Mr. Paul Smith 11 Thompson Way Springwater, ON L9X 2A5 CANADA RE: The tariff classification of a 2023 Tesla Model X built in the United States Dear Mr. Smith: In your letter dated September 2, 2026, you requested a tariff classification ruling. The item under consideration has been identified as a 2023 Tesla Model X, VIN 7SAXCBE54PFxxxxxx. You state that you are a Canadian citizen currently residing in Ontario, Canada who is awaiting a E-2 nonimmigrant visa interview. Assuming issuance, you will enter the United States in January 2027 to take up residence in the State of Florida. In connection with that arrival, you intend to import one personal motor vehicle, driving it across the border in either Buffalo NY, Detroit MI, or Port Huron MI. You provided substantiating proof that this Tesla Model X was manufactured by Tesla, Inc. in Fremont, California. The vehicle was purchased new and exported from the United States to Canada in 2023 and has been registered in Ontario continuously since. You state that the vehicle has not been advanced in value or improved in condition by any process of manufacture or other means while outside the United States. It was used, owned outright with no lien, and will be used solely for the transportation of you and your family. You state that this vehicle will not be imported for resale, and certify that you do not intend to sell it within one year of importation. You provided documentation that Tesla issued a Manufacturer's Confirmation of Compliance letter for this VIN dated September 1, 2026, stating that the vehicle was certified as conforming to all applicable Canadian Motor Vehicle Safety Standards and to all applicable U.S. Federal Motor Vehicle Safety, Bumper and Theft Prevention Standards except for the labeling requirements of Standards Nos. 101 and 110/120, and Standard No. 108 as it relates to daytime running lamps; and confirming conformity to US-EPA Tier III Bin 0 emission requirements and CARB ZEV requirements, with the VECI label affixed. As you state in your
request, entry must be made using the Department of Transportation (DOT) form HS-7 Box 2B. In addition, the vehicle must be brought into full compliance regarding labeling and daytime running lamp requirements before it can be registered in your state of residence. The applicable subheading for the 2023 Tesla Model X, VIN 7SAXCBE54PFxxxxxx will be 9801.00.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Articles provided for in chapter 87: Articles provided for in 8703”. The general rate of duty will be Free. 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