CLA-2-84:OT:RR:NC:N1:103
Jordan Ophaug
Western Power Sports, LLC
601 E Gowen Road
Boise, ID 83716
RE: The tariff classification of a snowplow blade and a push tube assembly from Kazakhstan
Dear Mr. Ophaug:
In your letter dated February 27, 2026, you requested a tariff classification ruling.
The first item under consideration is identified as a snowplow blade, part number 459-5072, for all-terrain
vehicles or utility terrain vehicles. The blade is constructed of steel, measures 72 inches in width, and has a
rubber flap across its top.
The second item under consideration is referred to as a push tube attachment, part number 459-6300. This
frame-like assembly functions as a structural link between the snowplow blade and the vehicle’s frame. It is
equipped with a mechanical latch assembly that allows the user to manually lift and adjust the height of the
snow blade. It also features quick-release pins for tool-free mounting or dismounting.
The subject snowplow blade and push tube assembly are imported in separate packaging and are described as
components of the Open Trail snowplow system. This snow removal system is designed for all-terrain
vehicles or utility terrain vehicles and consists of a snowplow blade, a push tube assembly, and a plow
mount. The plow mount is not part of this request but is described as an interface for attaching the push tube
assembly to the vehicle. The components are sold separately, allowing end users to purchase customized
packages for each vehicle.
The applicable subheading for the snowplow blade, part number 459-5072, and push tube assembly, part
number 459-6300, will be 8431.49.9094, Harmonized Tariff Schedule of the United States (HTSUS), which
provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of
machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other: 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 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 Paul Huang at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division