Polaris Sportsman 500 H.O. ATV from Mexico
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 — Mexico → United States
15%
Rate breakdown
9903.82.1015%Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (f) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
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