Analysis
Subheading 8704.22 covers g.V.W. exceeding 5 metric tons but not exceeding 20 metric tons, within heading 8704. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 21 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 8704.22.51 (g.V.W. exceeding 5 metric tons but not exceeding…).
None of its 2 lines is duty-free at the general rate. Rates run from 4% to 25% with a median of 14.5%, so the line you choose sets the duty.
The US splits it as follows: 8704.22.11 for g.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: cab… (4%) and 8704.22.51 for g.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: other (25%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |