CLA-2-87:OT:RR:NC:N2:201
Mr. Jared Johnson
Johnson Electrical Contracting
PO Box 942
Lewiston, ID 83501-0942
RE: The tariff classification of four (4) trailers from Canada
Dear Mr. Johnson:
In your letter dated May 24, 2026, you requested a tariff classification ruling.
The items have been identified as on-road trailers used to transport various types of cargo.
The first item has been identified as a 1994 Aspen lowboy trailer. A lowboy trailer (or low bed/double drop)
is a specialized, unpowered semi-trailer with a deck that sits extremely low to the ground. Designed with two
"drops" (one behind the gooseneck and one before the rear tires), it allows operators to legally haul tall and
heavy equipment without exceeding height limits.
The second item has been identified as a 1994 Aspen tandem axle booster. A tandem axle booster (often
called a "stinger" or "pin-on" axle) is an auxiliary, two-axle attachment pinned to the rear of a heavy-haul
trailer. It physically spreads a load's weight over a larger footprint, allowing transport operators to legally
haul massive indivisible loads while complying with highway weight and bridge formulas.
The third item has been identified as a 1994 Aspen tandem axle jeep. A tandem axle jeep is a heavy-haul
transport component. It is a specialized dolly with two axles placed between a semi-truck and a heavy-duty
lowboy trailer. Its primary purpose is to distribute extreme weight across more axles, allowing carriers to
legally haul heavy machinery.
The fourth, and final, item has been identified as a 2015 Precision tandem axle gooseneck trailer. A tandem
axle gooseneck trailer is a heavy-duty hauling unit featuring two sets of rear axles and a specialized front
coupler that mounts inside the bed of a pickup truck.
The applicable subheading for the 1994 Aspen lowboy trailer and 2015 Precision tandem axle gooseneck
trailer will be 8716.39.0050, Harmonized Tariff Schedule of the United States (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: Platform type.” The general rate of duty will be
Free.
The applicable subheading for the 1994 Aspen tandem axle booster and 1994 Aspen tandem axle jeep will be
8716.80.5090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically
propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2% 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 Sullivan at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division