CLA-2-73:OT:RR:NC:N1:113
Arttu Viitasaari
Sleipner Finland Oy
Puistokatu 2A
Jyväskylä 40100
Finland
RE: The tariff classification of a wheeled excavator carrier from Finland
Dear Mr. Viitasaari:
In your letter dated March 17, 2026, you requested a tariff classification ruling. Technical material was
submitted with your request.
The item under consideration is a wheeled excavator carrier, series designation Sleipner E50. It is a
specialized, high-speed, wheel-based transport system designed to move 28 - 58 ton heavy duty tracked
excavators around mining or quarry environments. When in use, a carrier is attached to the rear portion of the
left and right tracks of the excavator. Once secured in place the excavator uses its boom and bucket to secure
itself in the rear bed of an articulated dump truck (ADT) and lift the front portion of the tracks. Once the
excavator is secure, the wheels on the carriers can move freely, letting the ADT tow the excavator to another
location without the use of excavator’s tracks. It acts like a set of “roller skates,” allowing excavators to be
pulled up to 15 kilometers an hour which reduces travel time and extends the life span of the tracks.
Each carrier is equipped with a steel track shoe and supported by two rubber tires. The frame of the shoe is
in the shape of a scoop which allows the excavator’s track to roll into the shoe. It is flat on the bottom and
bends vertically into two triangular shaped sides. Along the top of the shoe, both sides are joined together
with a horizontal steel bar spanning the width of the shoe creating a gap between the bottom and the top. The
outer face of each side is fitted with axles and hubs for the wheels. Each carrier is made up of 85% steel, and
15% rubber parts.
In your submission, you suggest the classification of the carrier be classified under subheading 8716.80,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers;
other vehicles, not mechanically propelled; and parts thereof: Other vehicles.” We disagree. The Explanatory
Notes (EN) to heading 8716 state, “this heading covers a group of non-mechanically propelled vehicles
(other than those of the preceding headings) equipped with one or more wheels and constructed for the
transport of goods or persons. It also includes non-mechanical vehicles not fitted with wheels (e.g., sledges,
special sleds running on timber trackways).” The ENs also state, “the vehicles of this heading are designed
to be towed by other vehicles (tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by
hand, to be pushed by foot or to be drawn by animals.” This carrier does not fall into any of the categories of
non-mechanically propelled vehicles given as exemplars. The carrier is not designed to be “towed by other
vehicles, to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals.” The carrier is used
to add wheels to an excavator using its boom to secure itself in the rear bed of the ADT with the help of
crushed rocks, or other appropriate material, as a result the machine i.e. excavator itself becomes the “trailer.”
It is the opinion of this office that the wheeled excavator carrier is precluded from heading 8716, HTSUS.
We note that the carrier is composed of various materials. The classification of merchandise under the
HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(b) provides
that “mixtures, composite goods consisting of different materials or made up of different components, and
goods put up in sets for retail sale… shall be classified as if they consisted of the material or component
which gives them their essential character.” EN VIII to GRI 3(b) explains that “the factor which determines
essential character will vary as between different kinds of goods. It may, for example, be determined by the
nature of the material or component, its bulk, quantity, weight or the use of the goods.” Since the carrier is
composed of different materials and steel is the predominant material used, the carrier fits the description of a
composite good with steel components imparting the essential character.
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles
that are not more specifically provided for elsewhere in the HTSUS. ENs to heading 7326, HTSUS, state that
“This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by
other processes such as folding, assembling, welding, turning, milling or perforating other than articles
included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in
Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can
be classified in heading 7326, HTSUS, if it is determined that the item is not more specifically provided for
in any other heading of the tariff. The wheeled excavator carrier is not specifically covered elsewhere in the
tariff. Accordingly, it is classifiable in heading 7326, HTSUS.
The applicable subheading for the wheeled excavator carrier will be 7326.90.8688, HTSUS, which provides
for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9
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 Gay at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division