Yes, unless a specific exemption applies. Heritage or museum-bound locomotives are still dutiable goods at entry. Importers may explore whether the unit qualifies for duty-free treatment as an antique (generally over 100 years old) under the relevant HTS provision, or whether a non-profit museum exemption is available. A customs broker should verify eligibility before filing.

A tender imported separately from its locomotive is classified on its own merits as a railway vehicle part or as a tender under this heading, depending on its configuration. Commercial invoice, bill of lading, and technical specifications identifying the tender's design and intended pairing are standard requirements; CBP may also request evidence of the associated locomotive's classification if the tender is claimed as a dedicated part.