Three or four wheel off-road vehicles with straddle seat and handlebar control: — Other
H339953 · 2025-04-03 — Modification of NY N309547; Classification of the Cub Cadet Utility Vehicles
(MTD), for the modification of New York Ruling Letter (NY) N309547, issued on March 3, 2020, in which U.S. Customs and Border Protection (CBP) classified a certain four-wheeled utility vehicle under heading 8704 of the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed NY N309547 and determined that its reasoning is in error considering additional information you provided on the subject merchandise. Accordingly, for the reasons set forth below, CBP is modifying NY N309547. Pursuant to Section 625(c)(1) of the Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by…
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