The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada

N358857 March 17, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.24.0190; 9801.00.1065 Wai Lau All Cleared Customs Brokerage 55-02 96th St. Corona, NY 11368 RE: The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada Dear Mr. Lau: In your letter dated February 13, 2026, you requested a tariff classification ruling. The item under consideration is a 2019 Jeep Wrangler, VIN 1C4HJXEG5KW5XXXXX, assembled in Toledo, Ohio. It was manufactured in the United States for sale in the Canadian market but is now being returned to the United States. This vehicle still bears the Canadian Motor Vehicle Safety Standards (CMVSS) label. In your request you suggest classification in 8703.23, Harmonized Tariff Schedule of the United States (HTSUS), which provides for passenger vehicles with engines not exceeding 3,000 cc. An examination of the VIN shows that the vehicle is equipped with a motor in excess of 3,000 cc. The applicable subheading for the subject 2019 Jeep Wrangler will be 8703.24.0190, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 3,000 cc.: Other: Used.” The general rate of duty will be 2.5 percent ad valorem Because this vehicle was manufactured in the United States, you would be entitled to use the secondary HTSUS classification of 9801.00.1065, HTSUS, which provides duty free treatment for “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Articles provided for in chapter 87: Articles provided for in heading 8703.” Please note, however, that subheading 9801.00.10, HTSUS, is subject to the documentary requirements set forth in 19 CFR 10.1. We note that 19 CFR 10.1 has not yet been updated to reflect changes made to the subheading 9801.00.10, HTSUS, in 2016; however, 19 CFR 10.1(d) provides that if the Center director is reasonably satisfied, because of the nature of the articles or production of other evidence, that the articles are imported in circumstances meeting the requirements of subheading 9801.00.10, HTSUS, the Center director may waive the requirements for producing the documents specified in 19 C.F.R. § 10.1(a). Therefore, applicability of subheading 9801.00.10, HTSUS, will be contingent upon meeting the Center’s requirements. 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