In the Sept. 3, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify certain utility vehicles as vehicles for the transport of goods under HTSUS 8704.31.01 (25 percent duty) rather than as works trucks under HTSUS 8709.19.00 (duty-free).
Rulings HQ 965246 and HQ 964598 would be revoked to reflect this change. Comments are due no later than Oct. 3.
The vehicles at issue have a cab for two people and a rear cargo bed with fold down sides and tailgate. They are capable of a 25 mph maximum speed and are not advertised for use on public roads but instead are advertised for use in landscaping, facility maintenance, security, food service delivery, and athletic applications. The vehicles are powered by a 38 hp internal combustion engine and have a 3-speed manual transmission and 4-wheel hydraulic brakes. They are equipped with various safety and passenger comfort and convenience features.
CBP states that a works truck of heading 8709 must be of a type used in the specific confined and non-public areas delineated in the legal text (i.e., factories, warehouses, dock areas, or airports) but that the vehicles at issue operate beyond such areas. CBP adds that works trucks typically lack the safety and comfort features present in the vehicles at issue.
For more information on how to seek or utilize classification and other rulings, please contact ST&R.
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