The tariff classification of a flatbed general purpose semi-trailer from China

N358796 March 10, 2026 CLA-2-87:OT:RR:NC:NC N2:201 CATEGORY: Classification TARIFF NO.: 8716.39.0090 Terry Habshey Rhyno Group, LLC 832 Alford Avenue Birmingham, AL 35226 RE: The tariff classification of a flatbed general purpose semi-trailer from China Dear Mr. Habshey: In your letter dated February 11, 2026, you requested a tariff classification ruling. The item under consideration has been identified as the C48-1000 Combo Flatbed Trailer. The C48-1000 is not mechanically propelled, and you state is a prototype design for the purposes of evaluation, test marketing, and potential sale. It is constructed with a steel main frame and aluminum flooring/side rails. You state that the liberal use of aluminum components in trailer construction maximizes payload capacity while maintaining structural strength for hauling heavy, oversized, or diverse freight. You state in your request that these trailers are optimized for transporting construction materials (lumber, steel pipes, beams), machinery, and agricultural equipment, offering the durability of steel with the weight savings and corrosion resistance of aluminum. In your request you suggest classification of your trailer in 8716.39.0090, Harmonized Tariff Schedule of the United States (HTSUS). We concur. The applicable subheading for the C48-1000 Combo Flatbed Trailer will be 8716.39.0090, 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: 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 Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division