HTS chapter · section XVII
Chapter 87
Vehicles, aircraft and vessels
Chapter 87 of the Harmonized Tariff Schedule sits in section XVII (vehicles, aircraft and vessels). It has 16 headings and 212 eight-digit tariff lines.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here.
99 of its 212 lines with a percentage rate are duty-free at the general rate (47%) and 113 are dutiable, from duty-free up to 25%. The median line pays 2%.
The most finely divided heading is 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705), with 85 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
4 of its 16 headings are entirely duty-free at the general rate, including 8705 (special purpose motor vehicles, other than…), 8709 (works trucks, self-propelled, not fitted…) and 8710 (tanks and other armored fighting vehicles…).
The heading with the highest median rate is 8704 (motor vehicles for the transport of goods) at 25%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 8701 | Tractors (other than tractors of heading 8709) | 18 | 13 | duty-free |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver | 10 | 0 | 2% |
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing… | 15 | 0 | 2.5% |
| 8704 | Motor vehicles for the transport of goods | 15 | 2 | 25% |
| 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire… | 5 | 5 | duty-free |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 6 | 1 | 2.05% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 3 | 1 | 2.5% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | 85 | 46 | duty-free |
| 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short… | 3 | 3 | duty-free |
| 8710 | Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles | 1 | 1 | duty-free |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | 8 | 6 | duty-free |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorized | 6 | 0 | 8.25% |
| 8713 | Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled | 2 | 2 | duty-free |
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 24 | 12 | 1.5% |
| 8715 | Baby carriages (including strollers) and parts thereof | 1 | 0 | 4.4% |
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof | 10 | 7 | duty-free |