Why does the rate differ by country for the same HTS code?

The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.

Is this the rate I will actually pay?

It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.

HTS 8703

Heading 8703 covers motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8703.10.10.00, the first line under this heading. Its Column 1 rate is 2.5%. On top of that, the ad valorem total depends on origin: China carries 72.50% and Italy carries 60.00%.

Chapter 87 · Verified 2026-08-31
HTS 2026HTSRev17

73 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 72.50% from China · lowest 60.00% from Italy

Origin	Ad valorem layers	Layers	Reported under
China CHN	72.50%	mfn + s232 + s301 + s301	9903.88.15 9903.05.31 9903.82.02
Vietnam VNM	65.00%	mfn + s232 + s301	9903.05.84 9903.82.02
Thailand THA	65.00%	mfn + s232 + s301	9903.05.77 9903.82.02
Brazil BRA	65.00%	mfn + s232 + s301	9903.05.27 9903.82.02
Mexico MEX	62.50%	mfn + s232 + s301	9903.05.55 9903.82.02
Canada CAN	62.50%	mfn + s232 + s301	9903.05.29 9903.82.02
India IND	62.50%	mfn + s232 + s301	9903.05.44 9903.82.02
Japan JPN	62.50%	s232 + s301	9903.05.49 9903.82.02
South Korea KOR	62.50%	s232 + s301	9903.05.71 9903.82.02
United Kingdom GBR	62.50%	mfn + s232 + s301	9903.05.81 9903.82.02
Germany DEU	60.00%	s232 + s301	9903.05.39 9903.82.02
Italy ITA	60.00%	s232 + s301	9903.05.39 9903.82.02

Table 1Rate by country of origin for 8703.10.10.00, resolved 2026-08-31. The first statistical line under 8703; other lines may carry different Column 1 rates.

Code	Description	Column 1	Special	Units
8703.10.10.00	Vehicles specially designed for traveling on snow	2.5%	Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8703.10.50.30	Golf carts	inherited	—	No.
8703.10.50.60	Other	inherited	—	No.
8703.21.01.10	With label indicating that vehicle is for operation only by persons at least 16 years of age	inherited	—	No.
8703.21.01.30	Other	inherited	—	No.
8703.21.01.50	Other	inherited	—	No.
8703.22.01.10	New	inherited	—	No.
8703.22.01.90	Used	inherited	—	No.
8703.23.01.10	Motor homes	inherited	—	No.
8703.23.01.20	Station wagons under 160 cm in height	inherited	—	No.
8703.23.01.30	Other	inherited	—	No.
8703.23.01.40	Other	inherited	—	No.
8703.23.01.60	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.23.01.70	Having engines with more than 6 cylinders	inherited	—	No.
8703.23.01.90	Used	inherited	—	No.
8703.24.01.10	Ambulances, hearses and prison vans	inherited	—	No.
8703.24.01.30	Motor homes	inherited	—	No.
8703.24.01.40	Having engines with not more than 4 cylinders	inherited	—	No.
8703.24.01.50	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.24.01.60	Having engines with more than 6 cylinders	inherited	—	No.
8703.24.01.90	Used	inherited	—	No.
8703.31.01.00	Of a cylinder capacity not exceeding 1,500 cc	2.5%	Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	No.
8703.32.01.10	New	inherited	—	No.
8703.32.01.50	Used	inherited	—	No.
8703.33.01.10	Ambulances, hearses, and prison vans	inherited	—	No.
8703.33.01.30	Motor homes	inherited	—	No.
8703.33.01.45	New	inherited	—	No.
8703.33.01.85	Used	inherited	—	No.
8703.40.00.05	Of a cylinder capacity not exceeding 1,000 cc	inherited	—	No.
8703.40.00.10	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc	inherited	—	No.
8703.40.00.15	Motor homes	inherited	—	No.
8703.40.00.20	Having engines with not more than 4 cylinders	inherited	—	No.
8703.40.00.30	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.40.00.40	Having engines with more than 6 cylinders	inherited	—	No.
8703.40.00.45	Used	inherited	—	No.
8703.40.00.50	Ambulances, hearses and prison vans	inherited	—	No.
8703.40.00.55	Motor homes	inherited	—	No.
8703.40.00.60	Having engines with not more than 4 cylinders	inherited	—	No.
8703.40.00.70	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.40.00.80	Having engines with more than 6 cylinders	inherited	—	No.
8703.40.00.90	Used	inherited	—	No.
8703.50.00.10	Of a cylinder capacity not exceeding 1,500 cc	inherited	—	No.
8703.50.00.30	New	inherited	—	No.
8703.50.00.50	Used	inherited	—	No.
8703.50.00.60	Ambulances, hearses and prison vans	inherited	—	No.
8703.50.00.65	Motor homes	inherited	—	No.
8703.50.00.70	New	inherited	—	No.
8703.50.00.90	Used	inherited	—	No.
8703.60.00.05	Of a cylinder capacity not exceeding 1,000 cc	inherited	—	No.
8703.60.00.10	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	inherited	—	No.
8703.60.00.15	Motor homes	inherited	—	No.
8703.60.00.20	Having engines with not more than 4 cylinders	inherited	—	No.
8703.60.00.30	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.60.00.40	Having engines with more than 6 cylinders	inherited	—	No.
8703.60.00.45	Used	inherited	—	No.
8703.60.00.50	Ambulances, hearses and prison vans	inherited	—	No.
8703.60.00.55	Motor homes	inherited	—	No.
8703.60.00.60	Having engines with not more than 4 cylinders	inherited	—	No.
8703.60.00.70	Having engines with more than 4 cylinders but not more than 6 cylinders	inherited	—	No.
8703.60.00.80	Having engines with more than 6 cylinders	inherited	—	No.

Table 2Statistical suffixes under 8703. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.

Programme	Rate as published	Contribution	Reported under	In force from
Column 1 General (MFN)	2.5%	2.50%	—	not established
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.
Section 232	The duty provided in the applicable subheading + 50%	50.00% if in scope	9903.82.02	2025-06-04
Applies only where aluminium, steel or copper is at least 15 percent of the weight of the article, per U.S. note 16(c). The duty falls on the full customs value when it applies. Source: FEDERAL REGISTER, Proclamation 11021, adjusting imports of aluminum, steel and copper (FR Doc. 2026-06960), published 2026-04-09. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 7.5%	7.50%	9903.88.15	2019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 12.5%	12.50%	9903.05.31	2026-07-24
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 8703.10.10.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 8703?: Heading 8703 covers motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8703.10.10.00, the first line under this heading. Its Column 1 rate is 2.5%. On top of that, the ad valorem total depends on origin: China carries 72.50% and Italy carries 60.00%.
Why does the rate differ by country for the same HTS code?: The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?: It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.