8706.00.15

Analysis

HTS 8706.00.15 covers for vehicles of heading 8703 under heading 8706 (chassis fitted with engines, for the motor vehicles of headings 8701 to 8705). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

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.

Within this group the rate runs from duty-free to 4%. Compared with 8706.00.30 (for tractors suitable for agricultural use), which pays duty-free, a misclassification either way moves the duty by 2.5 percentage points.

The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 87 (67th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 8706.00.15.20 for for passenger automobiles and 8706.00.15.40 for for other vehicles of heading 8703. Both pay the same duty; the suffix records which kind was imported.

Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.5%. 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.