8705.40.00

Analysis

HTS 8705.40.00 covers special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire… under heading 8705 (special purpose motor vehicles, other than those principally designed for the transport…).

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 47% of the 212 tariff lines in chapter 87. 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 other lines in the same group are 8705.10.00 (special purpose motor vehicles, other than those…, duty-free), 8705.20.00 (mobile drilling derricks, duty-free), 8705.30.00 (fire fighting vehicles, duty-free) and 8705.90.00 (special purpose motor vehicles, other than those…, duty-free).

Census statistics map these goods to NAICS 336120 (Heavy Duty Truck Manufacturing), an industry of 109 US establishments employing 40,522 people. That is the industry code a US manufacturer of the same product would normally use.