HTS chapter · section XVII
Chapter 86
Vehicles, aircraft and vessels
Chapter 86 of the Harmonized Tariff Schedule sits in section XVII (vehicles, aircraft and vessels). It has 9 headings and 32 eight-digit tariff lines.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here.
9 of its 32 lines with a percentage rate are duty-free at the general rate (28%) and 23 are dutiable, from duty-free up to 14%. The median line pays 3%.
The most finely divided heading is 8607 (parts of railway or tramway locomotives or rolling stock), with 17 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
3 of its 9 headings are entirely duty-free at the general rate: 8601 (rail locomotives powered from an external…), 8602 (other rail locomotives; locomotive tenders) and 8609 (containers (including containers for the…).
The heading with the highest median rate is 8606 (railway or tramway freight cars, not self-propelled) at 14%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators (batteries) | 2 | 2 | duty-free |
| 8602 | Other rail locomotives; locomotive tenders | 2 | 2 | duty-free |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 2 | 0 | 5% |
| 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing… | 1 | 0 | 2.9% |
| 8605 | Railway or tramway passenger coaches, not self- propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-… | 1 | 0 | 14% |
| 8606 | Railway or tramway freight cars, not self-propelled | 5 | 0 | 14% |
| 8607 | Parts of railway or tramway locomotives or rolling stock | 17 | 4 | 2.6% |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways,… | 1 | 0 | 3.8% |
| 8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | 1 | 1 | duty-free |