Analysis
Heading 8704 of the Harmonized Tariff Schedule covers motor vehicles for the transport of goods. It divides into 13 six-digit subheadings and 15 eight-digit tariff lines, with 38 ten-digit statistical suffixes below them.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 8704.21.01 (g.V.W. not exceeding 5 metric tons) and 8704.22.51 (g.V.W. exceeding 5 metric tons but not exceeding…).
2 of its 15 lines with a percentage rate are duty-free at the general rate (13%) and 13 are dutiable, from duty-free up to 25%. The median line pays 25%.
Its median rate of 25% sits at the 97th percentile of the headings in chapter 87.
The largest subheadings are 8704.10 (dumpers designed for off-highway use, 2 lines), 8704.22 (g.V.W. exceeding 5 metric tons but not exceeding…, 2 lines), 8704.21 (unnamed, 1 line) and 8704.23 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8704.10.10 | Dumpers designed for off-highway use: cab chassis | Free |
| 8704.10.50 | Dumpers designed for off-highway use: other | Free |
| 8704.21.01 | G.V.W. not exceeding 5 metric tons | 25% |
| 8704.22.11 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: cab chassis | 4% |
| 8704.22.51 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: other | 25% |
| 8704.23.01 | G.V.W. exceeding 20 metric tons | 25% |
| 8704.31.01 | G.V.W. not exceeding 5 metric tons | 25% |
| 8704.32.01 | G.V.W. exceeding 5 metric tons | 25% |
| 8704.41.00 | G.V.W. not exceeding 5 metric tons | 25% |
| 8704.42.00 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons | 25% |
| 8704.43.00 | G.V.W. exceeding 20 metric tons | 25% |
| 8704.51.00 | G.V.W. not exceeding 5 metric tons | 25% |
| 8704.52.00 | G.V.W. exceeding 5 metric tons | 25% |
| 8704.60.00 | Motor vehicles for the transport of goods: other, with only electric motor for propulsion | 25% |
| 8704.90.01 | Motor vehicles for the transport of goods: other | 25% |