Analysis
HTS 8704.51.00 covers g.V.W. not exceeding 5 metric tons under heading 8704 (motor vehicles for the transport of goods). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 25%. Compared with 8704.10.50 (dumpers designed for off-highway use: other), which pays duty-free, a misclassification either way moves the duty by 25 percentage points.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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.
For statistics it divides in two: 8704.51.00.20 for g.V.W. not exceeding 2.5 metric tons and 8704.51.00.40 for g.V.W. exceeding 2.5 metric tons but not exceeding 5 metric…. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
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% |
| 8704.42.00 | 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% |
| 8704.52.00 | 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter