Analysis
HTS 8704.10.10 covers dumpers designed for off-highway use: cab chassis under heading 8704 (motor vehicles for the transport of goods).
Rates on the nearby lines range from duty-free to 25%. The costliest confusion would be with 8704.90.01 (motor vehicles for the transport of goods: other) at 25%, a difference of 25 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 47% of the 212 tariff lines in chapter 87 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
Census statistics map these goods to NAICS 333120 (Construction Machinery Manufacturing), an industry of 651 US establishments employing 64,700 people, the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |