United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J81411 - NY J81459 > NY J81427

Previous Ruling Next Ruling
NY J81427

March 7, 2003

CLA-2-87:RR:NC:MM:101 J81427


TARIFF NO.: 8427.20.8000, 8709.19.0030

Mr. Larry Matthews
Corporate Customs Compliance Manager
Polaris Industries Inc.
2100 Highway 55
Medina, Minnesota 55340-9770

RE: The tariff classification of Off-Road Utility Vehicles (UTV, PTV, and Ranger) and ASL 300 All Surface Loader from the United States

Dear Mr. Matthews:

In your letter dated February 20, 2003 you requested a tariff classification ruling.

You submitted brochures depicting the Off-Road Utility Vehicles (UTV, PTV, and Ranger) and ASL 300 All Surface Loader.

UTV – The Utility Task Vehicle is a work mobile with seating for three, with a maximum payload of 1500 lbs. on 6x6 and 4x4 models and 1350 lbs. on the 2x4 model. You state that you consider them to be off-road vehicles and used commercially for transporting workers, equipment, and hauling. It is equipped with a bench seat, seat belts, and has a frame cover instead of a cab. These vehicles are powered by a 4-valve, 4-stroke single-cylinder engine (24 or 30 horsepower). The top speed is 25 mph.

PTV – The Personal Task Vehicle is also used as a work mobile. There are two models – a 4x4 (4 wheels, 4 wheel drive) and a 6x6 (6 wheels, 6 wheel drive). The 4x4 is considered an off road vehicle and marketed for light construction use for transporting a single rider and hauling equipment and gear. It has a rack for storing and accessories are available for plowing, sweeping, spraying, and seeding, among others. It is powered by a 4-valve, 4-stroke Polaris 500 engine with 499-cc displacement. It has a top speed of 25 mph. The 6x6 is also powered by a 4-valve, 4-stroke Polaris 500 engine with 499-cc displacement. It has a top speed of 25 mph. The vehicle is considered an off road vehicle. It can be used to transport a single rider. It has a box capacity of 800 lbs. It comes standard with an easy-lifting, diamond-plated flatbed or electric box lift. Accessories are available for towing, sweeping, hauling and spraying.

Ranger – is an off-road vehicle used in construction, farming, hunting, ranching, and other applications. It is available in 6x6, 4x4, and 2x4 models capable of carrying three people on its bench seat. The vehicle is powered by a 499 cc liquid cooled, 4-valve, 4-stroke single cylinder engine. When used in the areas of farming, ranching, and hunting the Ranger has a maximum 1,000-lb. cargo box capacity, 1,500-lb. hitch capacity, and 1,500-payload capacity. The attachments available with the Ranger include winches, plows, brush mower, and cargo boxes.

ASL 300 – The All Surface Loader is designed for working in compact areas and maneuvering around objects. The ASL 300 is a tracked vehicle with a rubber-track undercarriage and a large “footprint” that permits using the vehicle to ride over lawns, landscaping and other sensitive surfaces. It has many available attachments such as a general-purpose bucket, multi-purpose bucket, adjustable pallet forks, power auger, power rake, sod roller, trencher, snow blower, flail blower, land leveler, and others. The ASL 300 is powered by a 1.5 L Caterpillar 3 cylinder diesel with a gross horsepower of 31.5. The top speed is 6 mph. It features a 10-inch ground clearance, and weighs 2,935 pounds without any attachment.

You suggest that the proper classification for the PTV 4x4 model is HTS 8703.21.0000 and that the proper classification for the PTV 6x6 model is HTS 8704.21.0000. We disagree with your proposed classifications because these vehicles are of the same class or kind of vehicles that Customs has previously classified in heading 8709.

The applicable subheading for the Off-Road Utility Vehicles (UTV, PTV, and Ranger) will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles: Vehicles: OtherOperator riding.

You suggest that the proper classification for the ASL 300 is HTS 8429.51.1015. The model ASL 300 All Surface Loader is substantially similar in construction and use to the Thomas Skid Steer Loader which was the subject of Thomas Equipment Ltd. v. United States, 19 C.I.T. 316, 881 F. Supp. 611, Slip Op. 95-29. In that case the Court of International Trade held that the Skid Steer Loader remained classified in heading 8427, HTS, based on a finding of a uniform and established classification practice. Accordingly, the applicable subheading for the ASL 300 All Surface Loader will be 8427.20.8000, HTS, which provides for other works trucks fitted with lifting or handling equipment: other self-propelled trucks: other. In view of Slip Op. 95-29, your suggested classification of subheading 8429.51.1015, HTS, is not appropriate.

This ruling is being issued under the provisions of Part 177 of the Customs 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 (Off-Road Utility Vehicles (UTV, PTV, and Ranger), contact National Import Specialist Robert DeSoucey at 646-733-3008. If you have any questions regarding the ruling (ASL 300 All Surface Loader) contact National Import Specialist Alan Horowitz at 646-733-3010.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: