Tariff Classification of Non-commercial Snowmobile, Utility, or Boat TrailersMemorandum D10-14-24

Ottawa, May 09, 2014 This document is also available inPDF (130 KB)[help with PDF files] This memorandum has been updated to include metric measurements. Other editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. This memorandum outlines and explains the tariff classification of non-commercial snowmobile, utility, or boat trailers under tariff itemNo. 8716.39.90.

Customs Tariff 87.16           Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. - Other trailers and semi-trailers for the transport of goods: 8716.39       - - Other 8716.39.30  - - - Trailers and semi-trailers for road tractors or for motor vehicles for the transport of goods (excluding non-commercial snowmobile, utility, boat or horse trailers and trailers for use as permanent mountings for machinery or equipment) 8716.39.90  - - - Other

1.   Non-commercial snowmobile, utility, or boat trailers are specifically excluded in the text of tariff item 8719.39.30, and are properly classified under tariff item No. 8716.39.90. They are designed and marketed for personal, household, and/or recreational applications, to be towed by means of a bumper hitch attached to a passenger vehicle or a light pickup truck. Most units have one or two axles. 2.   In general, gooseneck models are not considered to be non-commercial. However, some gooseneck models may qualify as non-commercial trailers, depending on other design characteristics. Such units would have to be designed to be towed only by a pickup truck equipped with a fifth-wheel adapter system. 3.   The following references to maximum length and carrying capacity should not be interpreted as being absolute criteria. Depending on other design factors, units exceeding these specifications may still qualify as non-commercial trailers. 4.   In tariff 8716.39.30, the qualifier "non-commercial" does not apply to trailers intended as permanent mountings for machinery or equipment. Such trailers remain classified in that tariff item whether they are commercial or non-commercial.

5.   Non-commercial snowmobile trailers can transport up to four snowmobiles. They can be of either the van or low-bed type. 6.   The length of these trailers is generally between 8 and 20 feet (2.4 m to 6.1 m). 7.   Snowmobile trailers whose capacity exceeds four snowmobiles are considered to be commercial and are generally classified under tariff item No. 8716.39.30.

8.   Non-commercial utility trailers are designed to transport a wide variety of personal and household goods. They are usually of the van or low-bed type and do not exceed a length of 20 feet (6.1 m). Their average carrying capacity is generally between 2,000 and 8,000 pounds (900 kg to 3600 kg).

9.   Non-commercial boat trailers are generally designed to transport one recreational vessel classified in heading No. 89.03. 10. Trailers designed to transport jet skis and similar small recreational vessels, may include trailers than can transport more than one such vessel. Usually, the vessel rests in a cradle consisting of two or more beams that run the length of the trailer. Such trailers are generally 15 to 30 feet long (4.5 m to 9 m), with a maximum carrying capacity between 7,000 and 10,000 pounds (3200 kg to 4500 kg).

11. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling.  Information on how to obtain an Advance Ruling may be found inMemorandum D11-11-3,Advance Rulings for Tariff Classification. 12. For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls outside Canada & the United States (long distance charges apply):1-204-983-3550 or 1-506-636-5064 TTY:1-866-335-3237 Contact Us online(webform)Contact Usat the CBSA website