HTS Index

HTS 8703.40.00

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars > Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

General rate2.5%
What most imports pay — countries with normal trade relations, which is nearly all of them.
Special rateFree (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Only under a trade programme or agreement, and only if the goods qualify. The codes name the programmes.
Column 2 rate10%
Only for the few countries without normal trade relations.

Stated for 8703.40.00 itself.

Additional duties may apply

This line references Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate above and depend on where the goods were made. The rate shown here is therefore not the whole story for every origin.

What the Chapter 99 provisions are

Statistical breakouts

The 10-digit lines under this code. They are reporting categories; the duty is the one above unless a line states its own.

CodeDescriptionUnitsRate
8703.40.00.05Of a cylinder capacity not exceeding 1,000 ccNo.2.5%
8703.40.00.10Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 ccNo.2.5%
8703.40.00.15Motor homesNo.2.5%
8703.40.00.20Having engines with not more than 4 cylindersNo.2.5%
8703.40.00.30Having engines with more than 4 cylinders but not more than 6 cylindersNo.2.5%
8703.40.00.40Having engines with more than 6 cylindersNo.2.5%
8703.40.00.45UsedNo.2.5%
8703.40.00.50Ambulances, hearses and prison vansNo.2.5%
8703.40.00.55Motor homesNo.2.5%
8703.40.00.60Having engines with not more than 4 cylindersNo.2.5%
8703.40.00.70Having engines with more than 4 cylinders but not more than 6 cylindersNo.2.5%
8703.40.00.80Having engines with more than 6 cylindersNo.2.5%
8703.40.00.90UsedNo.2.5%

What changed

No recorded change to this line since we began reading the schedule daily. That is the ordinary state: USITC revises it fifteen to eighteen times a year, and most codes are untouched in any given revision.

Email me when this code changes

One email if the duty on 8703.40.00 moves, or the line is reworded or withdrawn. USITC publishes revisions without a calendar, and a rate change applies to goods entered from the day it takes effect.

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Before you rely on this

Classification and the duties that finally apply to a shipment are a licensed customs broker's call. This page publishes the schedule as USITC does; it does not calculate what an entry will cost.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Re-checked daily.