HTS heading 8704 · Chapter 87
HTS 8704: Motor vehicles for the transport of goods
HTS heading 8704 covers motor vehicles for the transport of goods. It has 15 tariff lines with a duty rate; the general (MFN) rates are 25% (12 lines), Free (2 lines), 4% (1 line).
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 |
|---|---|---|---|---|---|
| 8704.10 | Dumpers designed for off-highway use: | ||||
| 8704.10.10.00 | Cab chassis[No.] | Free | 25% | Estimate → | |
| 8704.10.50 | Other | Free | 25% | ||
| Rear dump: | |||||
| 8704.10.50.20 | With a capacity of 40.8 metric tons or less[No.] | Estimate → | |||
| 8704.10.50.30 | With a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tons[No.] | Estimate → | |||
| 8704.10.50.40 | With a capacity exceeding 63.5 metric tons but not exceeding 90.7 metric tons[No.] | Estimate → | |||
| 8704.10.50.50 | With a capacity exceeding 90.7 metric tons[No.] | Estimate → | |||
| 8704.10.50.60 | Other[No.] | Estimate → | |||
| Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |||||
| 8704.21.01.00 | G.V.W. not exceeding 5 metric tons[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
| 8704.22 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: | ||||
| 8704.22.11 | Cab chassis | 4% | Free (A+,AU,B,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 8704.22.11.20 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons[No.] | Estimate → | |||
| 8704.22.11.40 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons[No.] | Estimate → | |||
| 8704.22.11.60 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons[No.] | Estimate → | |||
| 8704.22.11.80 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.22.51 | Other | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.22.51.20 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons[No.] | Estimate → | |||
| 8704.22.51.40 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons[No.] | Estimate → | |||
| 8704.22.51.60 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons[No.] | Estimate → | |||
| 8704.22.51.80 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.23.01.00 | G.V.W. exceeding 20 metric tons[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
| Other, with only spark-ignition internal combustion piston engine: | |||||
| 8704.31.01 | G.V.W. not exceeding 5 metric tons | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.31.01.20 | G.V.W. not exceeding 2.5 metric tons[No.] | Estimate → | |||
| 8704.31.01.40 | G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons[No.] | Estimate → | |||
| 8704.32.01 | G.V.W. exceeding 5 metric tons | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.32.01.10 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons[No.] | Estimate → | |||
| 8704.32.01.20 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons[No.] | Estimate → | |||
| 8704.32.01.30 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons[No.] | Estimate → | |||
| 8704.32.01.40 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.32.01.50 | G.V.W. exceeding 20 metric tons[No.] | Estimate → | |||
| Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |||||
| 8704.41.00.00 | G.V.W. not exceeding 5 metric tons[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
| 8704.42.00 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.42.00.20 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons[No.] | Estimate → | |||
| 8704.42.00.40 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons[No.] | Estimate → | |||
| 8704.42.00.60 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons[No.] | Estimate → | |||
| 8704.42.00.80 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.43.00.00 | G.V.W. exceeding 20 metric tons[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
| Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |||||
| 8704.51.00 | G.V.W. not exceeding 5 metric tons | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.51.00.20 | G.V.W. not exceeding 2.5 metric tons[No.] | Estimate → | |||
| 8704.51.00.40 | G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons[No.] | Estimate → | |||
| 8704.52.00 | G.V.W. exceeding 5 metric tons | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | |
| 8704.52.00.10 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons[No.] | Estimate → | |||
| 8704.52.00.20 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons[No.] | Estimate → | |||
| 8704.52.00.30 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons[No.] | Estimate → | |||
| 8704.52.00.40 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.52.00.50 | G.V.W. exceeding 20 metric tons[No.] | Estimate → | |||
| 8704.60.00.00 | Other, with only electric motor for propulsion[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
| 8704.90.01.00 | Other[No.] | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR) | 25% | Estimate → |
46 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 8704.21.01.00 at the general rate of 25%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (25%) | $2500.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $2547.14 |
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.
Frequently asked questions
What is the duty rate for HTS 8704?
Heading 8704 has 15 rate lines. The general (MFN) duty rates are 25% (12 lines), Free (2 lines), 4% (1 line). 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 8704?
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 8704?
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.