Analysis
HTS 8703.24.01 covers of a cylinder capacity exceeding 3,000 cc under heading 8703 (motor cars and other motor vehicles principally designed for the transport of persons…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in number of items.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 87 (67th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The ten-digit suffixes separate ambulances, hearses and prison vans, motor homes, having engines with not more than 4…, having engines with more than 4…, having engines with more than 6… and used. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8703.24.01.10 | Ambulances, hearses and prison vans | No. | 33611 |
| 8703.24.01.30 | Motor homes | No. | 336213 |
| 8703.24.01.40 | Having engines with not more than 4 cylinders | No. | 33611 |
| 8703.24.01.50 | Having engines with more than 4 cylinders but not more than 6 cylinders | No. | 33611 |
| 8703.24.01.60 | Having engines with more than 6 cylinders | No. | 33611 |
| 8703.24.01.90 | Used | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8703.10.10 | Vehicles specially designed for traveling on snow | 2.5% |
| 8703.10.50 | Vehicles specially designed for traveling on snow; golf carts and similar vehicles: other | 2.5% |
| 8703.21.01 | Of a cylinder capacity not exceeding 1,000 cc | 2.5% |
| 8703.22.01 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 2.5% |
| 8703.23.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 2.5% |
| 8703.31.01 | Of a cylinder capacity not exceeding 1,500 cc | 2.5% |
| 8703.32.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 2.5% |
| 8703.33.01 | Of a cylinder capacity exceeding 2,500 cc | 2.5% |
| 8703.40.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.50.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both compression-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.60.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.70.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.80.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with only electric motors for propulsion | 2.5% |
| 8703.90.01 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other | 2.5% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter