Analysis
HTS 8704.10.50 covers dumpers designed for off-highway use: other under heading 8704 (motor vehicles for the transport of goods). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 25%. Compared with 8704.90.01 (motor vehicles for the transport of goods: other), which pays 25%, a misclassification either way moves the duty by 25 percentage points.
The normal trade relations rate here is zero, shared by about 47% of the 212 tariff lines in chapter 87, a useful check when a neighbouring dutiable line is a candidate. 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.
The ten-digit suffixes separate with a capacity of 40.8 metric tons or…, with a capacity exceeding 40.8 metric…, with a capacity exceeding 63.5 metric… and with a capacity exceeding 90.7 metric…. 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 |
|---|---|---|---|
| 8704.10.50.20 | With a capacity of 40.8 metric tons or less | No. | 333120 |
| 8704.10.50.30 | With a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tons | No. | 333120 |
| 8704.10.50.40 | With a capacity exceeding 63.5 metric tons but not exceeding 90.7 metric tons | No. | 333120 |
| 8704.10.50.50 | With a capacity exceeding 90.7 metric tons | No. | 333120 |
| 8704.10.50.60 | Other | No. | 333120 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8704.10.10 | Dumpers designed for off-highway use: cab chassis | 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% |