HTS subheading · chapter 87
8706.00
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
Analysis
Subheading 8706.00 covers chassis fitted with engines, for the motor vehicles of headings 8701 to 8705, within heading 8706. 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 6 US tariff lines below it are national.
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 4%. The median line pays 2.05%.
The US splits it as follows: 8706.00.03 for for vehicles of subheading 8704.21 or 8704.31 (4%), 8706.00.05 for for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or… (4%), 8706.00.15 for for vehicles of heading 8703 (2.5%), 8706.00.25 for for vehicles of heading 8705 (1.6%), 8706.00.30 for for tractors suitable for agricultural use (duty-free) and 8706.00.50 for for other vehicles: other (1.4%).
By Census's concordance, most of its statistical lines are made by Automobile and Light Duty Motor Vehicle Manufacturing (33611), Motor Vehicle Body Manufacturing (336211) and Heavy Duty Truck Manufacturing (336120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8706.00.03 | For vehicles of subheading 8704.21 or 8704.31 | 4% |
| 8706.00.05 | For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702 or 8704: other | 4% |
| 8706.00.15 | For vehicles of heading 8703 | 2.5% |
| 8706.00.25 | For vehicles of heading 8705 | 1.6% |
| 8706.00.30 | For tractors suitable for agricultural use | Free |
| 8706.00.50 | For other vehicles: other | 1.4% |