HTS heading 8703 · Chapter 87
HTS 8703: Motor cars and other motor vehicles principally…
HTS heading 8703 covers 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. It has 15 tariff lines with a duty rate; the general (MFN) rates are 2.5% (15 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 8703.10 | Vehicles specially designed for traveling on snow; golf carts and similar vehicles: | ||||
| 8703.10.10.00 | Vehicles specially designed for traveling on snow[No.] | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 8703.10.50 | Other | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.10.50.30 | Golf carts[No.] | Estimate → | |||
| 8703.10.50.60 | Other[No.] | Estimate → | |||
| Other vehicles, with only spark-ignition internal combustion piston engines: | |||||
| 8703.21.01 | Of a cylinder capacity not exceeding 1,000 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| Three or four wheel off-road vehicles with straddle seat and handlebar control: | |||||
| 8703.21.01.10 | With label indicating that vehicle is for operation only by persons at least 16 years of age[No.] | Estimate → | |||
| 8703.21.01.30 | Other[No.] | Estimate → | |||
| 8703.21.01.50 | Other[No.] | Estimate → | |||
| 8703.22.01 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S, SG) | 10% | |
| 8703.22.01.10 | New[No.] | Estimate → | |||
| 8703.22.01.90 | Used[No.] | Estimate → | |||
| 8703.23.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM, P,PA,PE,S,SG) | 10% | |
| 8703.23.01.10 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| Having engines with not more than 4 cylinders: | |||||
| Station wagons and passenger vans: | |||||
| 8703.23.01.20 | Station wagons under 160 cm in height[No.] | Estimate → | |||
| 8703.23.01.30 | Other[No.] | Estimate → | |||
| 8703.23.01.40 | Other[No.] | Estimate → | |||
| 8703.23.01.60 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.23.01.70 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.23.01.90 | Used[No.] | Estimate → | |||
| 8703.24.01 | Of a cylinder capacity exceeding 3,000 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.24.01.10 | Ambulances, hearses and prison vans[No.] | Estimate → | |||
| 8703.24.01.30 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| 8703.24.01.40 | Having engines with not more than 4 cylinders[No.] | Estimate → | |||
| 8703.24.01.50 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.24.01.60 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.24.01.90 | Used[No.] | Estimate → | |||
| Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |||||
| 8703.31.01.00 | Of a cylinder capacity not exceeding 1,500 cc[No.] | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 8703.32.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.32.01.10 | New[No.] | Estimate → | |||
| 8703.32.01.50 | Used[No.] | Estimate → | |||
| 8703.33.01 | Of a cylinder capacity exceeding 2,500 cc | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.33.01.10 | Ambulances, hearses, and prison vans[No.] | Estimate → | |||
| 8703.33.01.30 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| 8703.33.01.45 | New[No.] | Estimate → | |||
| 8703.33.01.85 | Used[No.] | Estimate → | |||
| 8703.40.00 | 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 | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.40.00.05 | Of a cylinder capacity not exceeding 1,000 cc[No.] | Estimate → | |||
| 8703.40.00.10 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: | |||||
| 8703.40.00.15 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| 8703.40.00.20 | Having engines with not more than 4 cylinders[No.] | Estimate → | |||
| 8703.40.00.30 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.40.00.40 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.40.00.45 | Used[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 3,000 cc: | |||||
| 8703.40.00.50 | Ambulances, hearses and prison vans[No.] | Estimate → | |||
| 8703.40.00.55 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| 8703.40.00.60 | Having engines with not more than 4 cylinders[No.] | Estimate → | |||
| 8703.40.00.70 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.40.00.80 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.40.00.90 | Used[No.] | Estimate → | |||
| 8703.50.00 | Other vehicles, with both compression-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 | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.50.00.10 | Of a cylinder capacity not exceeding 1,500 cc[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | |||||
| 8703.50.00.30 | New[No.] | Estimate → | |||
| 8703.50.00.50 | Used[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 2,500 cc: | |||||
| 8703.50.00.60 | Ambulances, hearses and prison vans[No.] | Estimate → | |||
| 8703.50.00.65 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| 8703.50.00.70 | New[No.] | Estimate → | |||
| 8703.50.00.90 | Used[No.] | Estimate → | |||
| 8703.60.00 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.60.00.05 | Of a cylinder capacity not exceeding 1,000 cc[No.] | Estimate → | |||
| 8703.60.00.10 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: | |||||
| 8703.60.00.15 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| 8703.60.00.20 | Having engines with not more than 4 cylinders[No.] | Estimate → | |||
| 8703.60.00.30 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.60.00.40 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.60.00.45 | Used[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 3,000 cc: | |||||
| 8703.60.00.50 | Ambulances, hearses and prison vans[No.] | Estimate → | |||
| 8703.60.00.55 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| New: | |||||
| 8703.60.00.60 | Having engines with not more than 4 cylinders[No.] | Estimate → | |||
| 8703.60.00.70 | Having engines with more than 4 cylinders but not more than 6 cylinders[No.] | Estimate → | |||
| 8703.60.00.80 | Having engines with more than 6 cylinders[No.] | Estimate → | |||
| 8703.60.00.90 | Used[No.] | Estimate → | |||
| 8703.70.00 | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| 8703.70.00.10 | Of a cylinder capacity not exceeding 1,500 cc[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: | |||||
| 8703.70.00.30 | New[No.] | Estimate → | |||
| 8703.70.00.50 | Used[No.] | Estimate → | |||
| Of a cylinder capacity exceeding 2,500 cc | |||||
| 8703.70.00.60 | Ambulances, hearses and prison vans[No.] | Estimate → | |||
| 8703.70.00.65 | Motor homes[No.] | Estimate → | |||
| Other: | |||||
| 8703.70.00.70 | New[No.] | Estimate → | |||
| 8703.70.00.90 | Used[No.] | Estimate → | |||
| 8703.80.00 | Other vehicles, with only electric motors for propulsion | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| With an EPA-rated range not exceeding 250 miles: | |||||
| 8703.80.00.20 | New[No.] | Estimate → | |||
| 8703.80.00.45 | Used[No.] | Estimate → | |||
| With an EPA-rated range exceeding 250 miles: | |||||
| 8703.80.00.60 | New[No.] | Estimate → | |||
| 8703.80.00.80 | Used[No.] | Estimate → | |||
| 8703.90.01.00 | Other[No.] | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
85 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8703.10.10.00 at the general rate of 2.5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.5%) | $250.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $297.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- B
- Automotive Products Trade Act
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Duty by country of origin
Frequently asked questions
What is the duty rate for HTS 8703?
Heading 8703 has 15 rate lines. The general (MFN) duty rates are 2.5% (15 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 8703?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 8703?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.