8716.31.00.00 - Tanker trailers and tanker semi-trailers
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8716.31.00.00, specifically covers tanker trailers and tanker semi-trailers designed for the bulk transportation of liquids or gases. These vehicles are characterized by their integrated tank structures, which form the primary cargo-carrying unit, as opposed to trailers that rely on separate containers or specialized cargo beds. Examples include fuel tankers, water tankers, and chemical transport trailers.
Distinguishing this category from its sibling, 8716.39.00, is crucial. While 8716.39.00 encompasses "other" trailers and semi-trailers for the transport of goods that are not specifically tanker types, 8716.31.00.00 is exclusively for those vehicles where the trailer or semi-trailer's primary structural element is a built-in tank. This means that trailers designed to carry ISO tanks or other removable tanks would generally fall under the "other" category, 8716.39.00, unless the trailer itself is specifically designed as a tanker structure.
As a leaf node, this category has no further subdivisions. Therefore, classification within 8716.31.00.00 relies on confirming that the imported vehicle is indeed a trailer or semi-trailer whose primary function is the transport of bulk liquids or gases via an integrated tank. The nature of the substance being transported (e.g., fuel, water, chemicals, compressed gases) is relevant for potential regulatory compliance but does not alter classification within this specific HTS code, provided the vehicle's construction meets the tanker trailer/semi-trailer definition.