Heading 8704
HTS code 8704 — Motor vehicles for the transport of goods
- Chapter
- 87 — Vehicles and parts
- Tariff lines
- 38
- General duty
- General duty rates from 4% to 25%, with 6 duty-free lines
Tariff lines under heading 8704
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 8704.10.1000 | Cab chassis (Motor vehicles for the transport of goods > Dumpers designed for off-highway use) | Free | No. |
| 8704.10.5020 | With a capacity of 40.8 metric tons or less (Motor vehicles for the transport of goods > Dumpers designed for off-highway use > Other > Rear dump) | Free | No. |
| 8704.10.5030 | With a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tons (Motor vehicles for the transport of goods > Dumpers designed for off-highway use > Other > Rear dump) | Free | No. |
| 8704.10.5040 | With a capacity exceeding 63.5 metric tons but not exceeding 90.7 metric tons (Motor vehicles for the transport of goods > Dumpers designed for off-highway use > Other > Rear dump) | Free | No. |
| 8704.10.5050 | With a capacity exceeding 90.7 metric tons (Motor vehicles for the transport of goods > Dumpers designed for off-highway use > Other > Rear dump) | Free | No. |
| 8704.10.5060 | Other (Motor vehicles for the transport of goods > Dumpers designed for off-highway use > Other) | Free | No. |
| 8704.21.0100 | G.V.W. not exceeding 5 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)) | 25% | No. |
| 8704.22.1120 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Cab chassis) | 4% | No. |
| 8704.22.1140 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Cab chassis) | 4% | No. |
| 8704.22.1160 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Cab chassis) | 4% | No. |
| 8704.22.1180 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Cab chassis) | 4% | No. |
| 8704.22.5120 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Other) | 25% | No. |
| 8704.22.5140 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Other) | 25% | No. |
| 8704.22.5160 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Other) | 25% | No. |
| 8704.22.5180 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons > Other) | 25% | No. |
| 8704.23.0100 | G.V.W. exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)) | 25% | No. |
| 8704.31.0120 | G.V.W. not exceeding 2.5 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. not exceeding 5 metric tons) | 25% | No. |
| 8704.31.0140 | G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. not exceeding 5 metric tons) | 25% | No. |
| 8704.32.0110 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.32.0120 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.32.0130 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.32.0140 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.32.0150 | G.V.W. exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with only spark-ignition internal combustion piston engine > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.41.0000 | G.V.W. not exceeding 5 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion) | 25% | No. |
| 8704.42.0020 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons) | 25% | No. |
| 8704.42.0040 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons) | 25% | No. |
| 8704.42.0060 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons) | 25% | No. |
| 8704.42.0080 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons) | 25% | No. |
| 8704.43.0000 | G.V.W. exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion) | 25% | No. |
| 8704.51.0020 | G.V.W. not exceeding 2.5 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. not exceeding 5 metric tons) | 25% | No. |
| 8704.51.0040 | G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. not exceeding 5 metric tons) | 25% | No. |
| 8704.52.0010 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.52.0020 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.52.0030 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.52.0040 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.52.0050 | G.V.W. exceeding 20 metric tons (Motor vehicles for the transport of goods > Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion > G.V.W. exceeding 5 metric tons) | 25% | No. |
| 8704.60.0000 | Other, with only electric motor for propulsion (Motor vehicles for the transport of goods) | 25% | No. |
| 8704.90.0100 | Other (Motor vehicles for the transport of goods) | 25% | No. |
Documents required to import under 8704
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
- DOT / EPA Compliance CertificateRequired
- Title / Certificate of OriginRequired
- EPA Emissions Declaration (Form 3520-21)Required
Declares emissions compliance for imported vehicles and engines
- NHTSA Safety Declaration (HS-7)Required
Certifies FMVSS safety-standard compliance or a valid exemption
Common questions
- What is HTS code 8704?
- HTS heading 8704 covers motor vehicles for the transport of goods. It sits in Chapter 87 (vehicles and parts) of the US Harmonized Tariff Schedule and contains 38 tariff lines.
- What is the duty rate for HTS 8704?
- General duty rates from 4% to 25%, with 6 duty-free lines. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 8704 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 87
- 8701Tractors (other than tractors of heading 8709)
- 8702Motor vehicles for the transport of ten or more persons, including the driver
- 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
- 8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units)
- 8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
- 8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
- 8708Parts and accessories of the motor vehicles of headings 8701 to 8705
- 8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles