The tariff classification of an industrial trailer with a tipping cassette from Poland

N358951 March 18, 2026 CLA-2-87:OT:RR:NC:N2 201 CATEGORY: Classification TARIFF NO.: 8716.39.0090 Thomas Gilchrist On Crane Solutions LLC 26 Ringfield Road Chadds Ford, PA 191317 RE: The tariff classification of an industrial trailer with a tipping cassette from Poland Dear Mr. Gilchrist: In your letter dated February 17, 2026, you requested a tariff classification ruling on behalf of your client, NT Industry (DBA Novatech APS) - Aalborg, Denmark. The item under consideration has been identified as a gooseneck industrial trailer, model number LTH602T9000, with a tipping cassette. The trailer consists of a steel trailer chassis incorporating frame members, crossmembers, axles, suspension, braking system, and landing gear. It works together with a removable steel tipping cassette body engineered for mounting on the trailer chassis. The combined system forms a complete transport unit whose sole commercial function is the conveyance and discharge of goods. The cassette provides cargo containment and hydraulic tipping discharge capability when connected to an external hydraulic power source. The article contains no engine, drivetrain, or self propulsion mechanism and performs solely the transport of goods. The item is used in industrial, construction, mining, and bulk material handling environments for the movement and controlled discharge of loose materials such as soil, aggregate, or similar commodities. The article functions exclusively as a towed transport trailer. The essential character is imparted by the trailer. You state that the trailer and tipping cassette are imported together, shipped under a single bill of lading, and presented together at the time of entry. The merchandise functions as an integrated industrial transport configuration. The merchandise is composed predominantly of structural steel, including: Trailer frame and crossmembers Gooseneck and kingpin assembly Axle housings and suspension structures Tipping cassette body and reinforcements Steel hydraulic mounting structures Steel brackets and fasteners Non-steel components (minor proportion by weight) include: Tires and rubber elements Brake friction materials Hydraulic hoses, seals, and fluids Electrical wiring and lighting Paint and protective coatings Constructed of structural steel, with ancillary components containing small amounts of aluminum (e.g. valves or electrical components) In your request you suggest classification of your industrial trailer in 8716.39.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers, not mechanically propelled. We concur. The applicable subheading for the industrial trailer with a tipping cassette, model number LTH602T9000, 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