The tariff classification of 2017 Polaris RZR XP4 1000 from Mexico

N362119 July 7, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.21.0150 Mr. Wayne Chatoff 1030 Country Lane Gardenerville, NV 89460 RE: The tariff classification of 2017 Polaris RZR XP4 1000 from Mexico Dear Mr. Chatoff: This is in response to your submission of June 6, 2026, regarding the classification of your Polaris UTV, which is being imported from your ranch in Mexico to your ranch in the United States. The item under consideration has been identified as a 2017 Polaris RZR XP4 1000 UTV, VIN 3NSVFE997HF921579. The Polaris RZR is equipped with two rows of side-by-side seating for four passengers and is powered by a 999cc spark-ignition internal combustion engine. You state that you recently sold a home in Puerto Vallarta, Mexico, where you purchased the subject vehicle. You provided documentation showing the original purchase in 2017. You indicate that you wish to import the vehicle for your personal use on your ranch in Gardenerville, Nevada. You provided a letter from Polaris showing that the subject vehicle meets all US Environmental Protection Agency (EPA) standards for sale in Canada and the United States (excluding the State of California) and that the vehicle is intended for off-road use only and may not be registered for on-road use. The applicable subheading for the 2017 Polaris RZR XP4 1000 will be 8703.21.0150, Harmonized Tariff Schedule of the United States (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 not exceeding 1,000 cc: Other.” The general rate of duty will be 2.5% ad valorem. For general questions regarding motor vehicle importations, you may find this link to the relevant portion of our website about importing vehicles (Importing a Motor Vehicle | U.S. Customs and Border Protection) helpful. 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