In a ruling obtained by Sandler, Travis, and Rosenberg, P.A., and published in the April 16, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying Cub Cadet utility vehicles as vehicles principally designed for the transport of persons under HTSUS 8703.21.01 (2.5 percent duty) rather than as motor vehicles for the transport of goods under HTSUS 8704.31.0020 (25 percent duty).
Ruling HQ H339953 will modify ruling NY N309547 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after June 16.
The items at issue are four-wheeled utility vehicles powered by a 546cc spark-ignition internal combustion engine and equipped with two bucket seats and an open rear cargo bed with a 500 lb. payload capacity.
Based on the structural and auxiliary features of these vehicles, CBP finds that they are properly classified as being primarily designed for the transportation of passengers, not goods. Among other things, CBP states that the vehicles include numerous features indicating that driver and passenger safety and comfort are a significant concern.
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