CLA-2-87:OT:RR:NC:N2:201
Jeff Nagy
SureFit Parts, LLC
50400 Patricia St
Chesterfield, MI 48051
RE: The tariff classification of a utility trailer from China
Dear Mr. Nagy:
In your letter dated December 10, 2025, you requested a tariff classification ruling.
The item under consideration has been identified as a steel and aluminum utility trailer. The trailer is
designed to transport goods. The trailer is designed with a removable and openable tailgate, removable sides,
and a tiltable bed for dumping purposes.
The trailer is equipped with low-speed tires not suitable for highway operation. Absence of Department of
Transportation (DOT)-required lighting, reflectors, safety chains, or braking systems, non-DOT
implement-style hitch incompatible with standard automotive tow-ball couplers and structural design
optimized for field materials handling rather than general consumer utility hauling over public roads or ways.
In your request you suggest classification of your utility trailer in 8716.20.00, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically
propelled; and parts thereof: Self-loading or self-unloading trailers and semi-trailers for agricultural
purposes.” We disagree. While this trailer is capable of being used to transport agricultural implements, you
did not provide any proof that the trailer is “solely or principally” designed for that use and is incapable of
being used as a general-purpose trailer to move anything that will fit inside the trailer bed.
The applicable subheading for the utility trailer will be 8716.39.0090, HTSUS, which provides for “Trailers
and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and
semi-trailers for the transport of goods: Other: Other: Other: Other.” The general rate of duty will be Free.
In addition, you request clarification of whether your trailer would be eligible for duty-free treatment under
9817.00.50, HTSUS, as agricultural or horticultural machinery.
Subheading 9817.00.50 provides for “machinery, equipment and implements to be used for agricultural or
horticultural purposes.” Eligibility for this special classification requires satisfaction of a three-part test:
1. Requires that the merchandise not fall within the exclusions listed in Section XXII, Chapter 98,
Subchapter XVII, U.S. Note 2. While this exclusion list includes most goods classified in Chapter 87,
the Note explicitly provides that interchangeable agricultural and horticultural implements are eligible
for classification in subheading 9817.00.50 even if mounted at the time of importation on a tractor
provided for in Chapter 87.
You state that the trailer is designed as an interchangeable “agricultural implement” rather than as
general-purpose road-use equipment and therefore is not excluded under U.S. Note 2. We disagree. There is
no requirement concerning the on or offroad capabilities of the trailer. You did not provide evidence that this
trailer is designed to be solely or principally used in an agricultural, rather than a general, or construction
setting.
2. Compliance With the Terms of the Heading (GRI 1). Under GRI 1, classification is determined
according to the terms of the heading and any applicable section or chapter notes. To qualify under
subheading 9817.00.50, the imported article must be “machinery,” “equipment,” or an “implement”
used for “agricultural or horticultural purposes.”
You claim that the trailer meets these terms. It is:
A specialized implement designed to perform agricultural functions.
Intended and marketed for transporting agricultural materials such as soil, feed, seed, tools, and crop
debris.
Equipped with a hitch mounting system specifically designed to attach to agricultural machinery,
including compact tractors, sub-compact tractors, riding mowers, and utility vehicles commonly used
in agricultural operations.
You claim that these features establish that the trailer is dedicated to agricultural use and satisfies the second
part of the test. We disagree. You provided no proof that this trailer is incapable of being used to transport
anything, including for example, construction debris, tools, and bags of cement.
3. Actual Use Requirement (19 CFR §§ 10.131–10.139). The third requirement concerns the “actual
use” provisions of 19 CFR 10.131–10.139. The imported article must be shown, through prescribed
documentation, to be used for agricultural purposes after importation.
You state that the trailer is designed and intended for agricultural functions and will be used accordingly in
the United States. Its design characteristics, including low-speed agricultural hitch compatibility and
functional features for transporting farm materials demonstrate that it is principally suited for and will satisfy
the actual-use criteria under these regulations. We disagree. You are a seller of the trailer, you are incapable
of “certifying” the end-use of the product.
It is the opinion of this office that the trailer fails all three requirements of the three-part test and thus would
not be eligible for 9817.00.50 consideration.
The applicable subheading for the utility trailer will be 8716.39.0090, HTSUS, which provides for “Trailers
and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and
semi-trailers for the transport of goods: Other: Other: Other: Other.” 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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division