HTS tariff line · chapter 87
8704.42.00
G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons
Analysis
HTS 8704.42.00 covers g.V.W. exceeding 5 metric tons but not exceeding 20 metric tons under heading 8704 (motor vehicles for the transport of goods). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 25%. The costliest confusion would be with 8704.10.50 (dumpers designed for off-highway use: other) at duty-free, a difference of 25 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 12 others can enter duty-free instead of paying 25%. 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. Reduced but not zero rates apply under some agreements: 25% for KR.
The general duty rate is 25% of the customs value, which is among the highest the rates in chapter 87 (97th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 1.0 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8704.42.00.20 | G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons | No. | 336120 |
| 8704.42.00.40 | G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons | No. | 336120 |
| 8704.42.00.60 | G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons | No. | 336120 |
| 8704.42.00.80 | G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons | No. | 336120 |
Neighbouring 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% |
| 8704.43.00 | 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% |