HTS heading 8707 · Chapter 87
HTS 8707: Bodies, for the motor vehicles of headings 8701 to 8705
HTS heading 8707 covers bodies (including cabs), for the motor vehicles of headings 8701 to 8705. It has 3 tariff lines with a duty rate; the general (MFN) rates are 2.5% (1 line), Free (1 line), 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 |
|---|---|---|---|---|---|
| 8707.10.00 | 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% | |
| 8707.10.00.20 | For passenger automobiles[No.] | Estimate → | |||
| For other vehicles: | |||||
| 8707.10.00.30 | For vehicles having offset steering and a floorboard width of at least 114.3 cm but not more than 139.7 cm, as described in statistical note 2 to this chapter[No.] | Estimate → | |||
| 8707.10.00.90 | Other[No.] | Estimate → | |||
| 8707.90 | Other: | ||||
| 8707.90.10.00 | For tractors suitable for agricultural use[No.] | Free | Free | Estimate → | |
| 8707.90.50 | Other | 4% | Free (A+,AU,B,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 8707.90.50.20 | For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29[No.] | Estimate → | |||
| 8707.90.50.40 | For vehicles of heading 8702[No.] | Estimate → | |||
| 8707.90.50.60 | For vehicles of heading 8704[No.] | Estimate → | |||
| 8707.90.50.80 | For vehicles of heading 8705[No.] | Estimate → | |||
| 8707.90.50.90 | For other vehicles[No.] | Estimate → |
11 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 8707.10.00 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.