Analysis
HTS 8707.90.50 covers other: other under heading 8707 (bodies (including cabs), for the motor vehicles of headings 8701 to 8705). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8707.90.10 (for tractors suitable for agricultural use), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
The general duty rate is 4% of the customs value, which is above most the rates in chapter 87 (85th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
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 4%. 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.
The column 2 rate, for countries without normal trade relations, is 25%, 6.2 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8707.90.50.20 | For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 | No. | 336211 |
| 8707.90.50.40 | For vehicles of heading 8702 | No. | 336211 |
| 8707.90.50.60 | For vehicles of heading 8704 | No. | 336211 |
| 8707.90.50.80 | For vehicles of heading 8705 | No. | 336211 |
| 8707.90.50.90 | For other vehicles | No. | 333120 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8707.10.00 | For vehicles of heading 8703 | 2.5% |
| 8707.90.10 | For tractors suitable for agricultural use | Free |