Polaris Sportsman 500 H.O. ATV from Japan
Polaris Sportsman 500 H.O. is a four-wheel off-road ATV with 498cc high-output spark-ignition engine, straddle seat, and handlebar steering for sport-utility use. Fits HTS 8703.21.0110 with cylinder capacity under 1,000cc and label for 16+ operators. Balances recreation and light trail work without tractor primary function.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm 'new' status via no prior sale to ultimate purchaser per statistical note
• Avoid utility attachments that imply tractor use under Chapter 87 tractor definition
• Retail packaging helps prevent reclassification as bulk industrial equipment