HTS heading 8705 · Chapter 87
HTS 8705: Special purpose motor vehicles, other than those…
HTS heading 8705 covers special 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). It has 11 tariff lines with a duty rate; the general (MFN) rates are Free (6 lines), 4% (2 lines), 2.5% (1 line) and others.
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 |
|---|---|---|---|---|---|
| 8705.10.00 | Mobile cranes | Free | 25% | ||
| 8705.10.00.10 | Cable operated[No.] | Estimate → | |||
| 8705.10.00.50 | Other[No.] | Estimate → | |||
| 8705.20.00.00 | Mobile drilling derricks[No.] | Free | 25% | Estimate → | |
| 8705.30.00.00 | Fire fighting vehicles[No.] | Free | 25% | Estimate → | |
| 8705.40.00.00 | Concrete mixers[No.] | Free | 25% | Estimate → | |
| 8705.90.00 | Other | Free | 25% | ||
| 8705.90.00.10 | Mobile radiological units[No.] | Estimate → | |||
| 8705.90.00.20 | Mobile medical clinics[No.] | Estimate → | |||
| 8705.90.00.80 | Other[No.] | Estimate → | |||
| 8706.00 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: | ||||
| For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702 or 8704: | |||||
| 8706.00.03.00 | For vehicles of subheading 8704.21 or 8704.31[No.] | 4% | Free (A+,AU,B,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 8706.00.05 | Other | 4% | Free (A+,AU,B,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 8706.00.05.20 | For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29[No.] | Estimate → | |||
| 8706.00.05.40 | For vehicles of heading 8702[No.] | Estimate → | |||
| 8706.00.05.75 | For vehicles of heading 8704[No.] | Estimate → | |||
| 8706.00.15 | For vehicles of heading 8703 | 2.5% | Free (A+,AU,B,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 10% | |
| 8706.00.15.20 | For passenger automobiles[No.] | Estimate → | |||
| 8706.00.15.40 | For other vehicles of heading 8703[No.] | Estimate → | |||
| 8706.00.25.00 | For vehicles of heading 8705[No.] | 1.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 10% | Estimate → |
| For other vehicles: | |||||
| 8706.00.30.00 | For tractors suitable for agricultural use[No.] | Free | Free | Estimate → | |
| 8706.00.50.00 | Other[No.] | 1.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 27.5% | Estimate → |
21 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 8706.00.03.00 at the general rate of 4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (4%) | $400.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $447.14 |
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.