8707

Analysis

Heading 8707 of the Harmonized Tariff Schedule covers bodies (including cabs), for the motor vehicles of headings 8701 to 8705. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 4%. The median line pays 2.5%.

The largest subheadings are 8707.90 (other, 2 lines) and 8707.10 (unnamed, 1 line).

Its median rate of 2.5% sits at the 67th percentile of the headings in chapter 87.

By Census's concordance, most of its statistical lines are made by Motor Vehicle Body Manufacturing (336211), Farm Machinery and Equipment Manufacturing (333111) and Construction Machinery Manufacturing (333120). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.