Memorandum D10-14-24: Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers
ISSN 2369-2391
Ottawa,
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Plain language summary
Targeted audience: Importers of commercial goods
Key content: Provides an outline of the CBSA’s administrative tariff classification policy for non-commercial snowmobile, utility or boat trailers
Keywords: Non-commercial snowmobile, utility or boat trailers
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Updates made to this D-memo
This D-memo has been updated to reflect:
- Plain language and accessibility considerations
- To reflect policy amendments regarding tariff item 8716.39.30.
Guidelines
1. Non-commercial snowmobile, utility or boat trailers are specifically excluded from the terms of tariff item 8716.39.30, and are properly classified under tariff item 8716.39.90. Non-commercial trailers are designed and marketed for personal, household, or recreational applications, to be towed by means of a bumper hitch attached to a passenger vehicle or pickup truck. Most non-commercial trailers have one or two axles.
2. In general, gooseneck trailers are considered to be commercial. However, some gooseneck trailers may be considered as non-commercial trailers, depending on their design characteristics. Such gooseneck trailers would have to be clearly designed to be towed only by a pickup truck equipped with a fifth-wheel adapter system for non-commercial purposes.
3. Any references to maximum length or carrying capacity throughout this memorandum are provided as guidelines and should not be interpreted as being definitive. Depending on other design factors, trailers exceeding these specifications may still qualify as non-commercial trailers.
4. In tariff item 8716.39.30, the term non-commercial does not apply to trailers intended as permanent mountings for machinery or equipment. Such trailers are excluded from being classified in tariff item 8716.39.30 whether they are commercial or non-commercial.
Snowmobile Trailers
5. Snowmobile trailers that can transport up to four snowmobiles are considered to be non-commercial in nature. The length of these trailers is generally between 2.4 m and 6.1 m (8 and 20 feet).
6. Snowmobile trailers with a capacity that exceeds four snowmobiles are considered to be commercial, and are generally classified under tariff item 8716.39.30.
Utility Trailers
7. Non-commercial utility trailers are designed to transport a wide variety of goods for personal purposes. They generally do not exceed a length of 6.1 m (20 feet). Their average carrying capacity is generally between 900 kg and 3600 kg (2,000 and 8,000 pounds).
Boat Trailers
8. Non-commercial boat trailers are generally designed to transport one recreational vessel classified in heading 89.03 - Yachts and other vessels for pleasure or sports; rowing boats and canoes.
9. Boat trailers designed to transport jet skis and similar small recreational vessels may be able to transport more than one smaller recreational vessel and can still be considered non-commercial. Usually, the vessel rests in a cradle on the trailer, consisting of two or more beams that run the length of the trailer. Such trailers are generally 4.5 m to 9 m long (15 to 30 feet), with a maximum carrying capacity between 3200 kg and 4500 kg (7,000 and 10,000 pounds).
Additional Information
10. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.
References
Consult these resources for further information.
Applicable legislation
Related D memoranda
Superseded D memoranda
D10-14-24 dated
Issuing office
Tariff Classification, Origin and Valuation Division
Trade Programs and Operations Directorate
Commercial and Trade Branch
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