The tariff classification of a heavy-duty low bed trailer from Finland

N359783 April 13, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Arttu Viitasaari Sleipner Finland Oy Puistokatu 2A Jyväskylä 40100 Finland RE: The tariff classification of a heavy-duty low bed trailer from Finland Dear Mr. Viitasaari: In your letter dated March 17, 2026, you requested a tariff classification ruling. The item under consideration has been identified as the Sleipner DB130, a heavy-duty lowbed trailer, with load capacities ranging from 45 to 130 metric tons, used for transporting heavy machinery and equipment You state that these lowbed trailers are used together with 40/45 ton articulated dump trucks (ADT), which are not provided by your company. The lowbed trailer itself does not have any internal power units/engine, as the ADT is used to tow the trailer. All necessary hydraulics and electricity come from the ADT. You state that the unit itself mainly consists of varieties of steel and rubber. No aluminum is incorporated into the manufacturing of the trailer. The listed material composition is as follows: 80% welded and or machined steel. 15% rubber (seals, tyres, hoses etc.) 5% wiring harnesses At the time of importation, the unit is complete but in a disassembled state. The product is imported in a single shipment. The applicable subheading for the Sleipner DB130 will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2 percent ad valorem. 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 P. Forkan Director National Commodity Specialist Division