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HTS 8704

Heading 8704 covers motor vehicles for the transport of goods. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8704.10.10.00, the first line under this heading. Its Column 1 rate is Free; other lines under 8704 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 62.50% and United Kingdom carries 35.00%.

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

38 statistical lines under this heading · 2 distinct Column 1 rates · highest ad valorem total 62.50% from China · lowest 35.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN62.50%mfn + s232 + s301 + s3019903.88.01 9903.05.31 9903.74.01
Vietnam VNM37.50%mfn + s232 + s3019903.05.84 9903.74.01
Japan JPN37.50%s232 + s3019903.05.49 9903.74.01
South Korea KOR37.50%s232 + s3019903.05.71 9903.74.01
Thailand THA37.50%mfn + s232 + s3019903.05.77 9903.74.01
Brazil BRA37.50%mfn + s232 + s3019903.05.27 9903.74.01
Mexico MEX35.00%mfn + s232 + s3019903.05.55 9903.74.01
Canada CAN35.00%mfn + s232 + s3019903.05.29 9903.74.01
India IND35.00%mfn + s232 + s3019903.05.44 9903.74.01
Germany DEU35.00%s232 + s3019903.05.39 9903.74.01
Italy ITA35.00%s232 + s3019903.05.39 9903.74.01
United Kingdom GBR35.00%mfn + s232 + s3019903.05.81 9903.74.01
Table 1Rate by country of origin for 8704.10.10.00, resolved 2026-08-31. The first statistical line under 8704; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
8704.10.10.00Cab chassisFreeNo.
8704.10.50.20With a capacity of 40.8 metric tons or lessinheritedNo.
8704.10.50.30With a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tonsinheritedNo.
8704.10.50.40With a capacity exceeding 63.5 metric tons but not exceeding 90.7 metric tonsinheritedNo.
8704.10.50.50With a capacity exceeding 90.7 metric tonsinheritedNo.
8704.10.50.60OtherinheritedNo.
8704.21.01.00G.V.W. not exceeding 5 metric tons25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
8704.22.11.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tonsinheritedNo.
8704.22.11.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tonsinheritedNo.
8704.22.11.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tonsinheritedNo.
8704.22.11.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tonsinheritedNo.
8704.22.51.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tonsinheritedNo.
8704.22.51.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tonsinheritedNo.
8704.22.51.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tonsinheritedNo.
8704.22.51.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tonsinheritedNo.
8704.23.01.00G.V.W. exceeding 20 metric tons25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
8704.31.01.20G.V.W. not exceeding 2.5 metric tonsinheritedNo.
8704.31.01.40G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tonsinheritedNo.
8704.32.01.10G.V.W. exceeding 5 metric tons but not exceeding 9 metric tonsinheritedNo.
8704.32.01.20G.V.W. exceeding 9 metric tons but not exceeding 12 metric tonsinheritedNo.
8704.32.01.30G.V.W. exceeding 12 metric tons but not exceeding 15 metric tonsinheritedNo.
8704.32.01.40G.V.W. exceeding 15 metric tons but not exceeding 20 metric tonsinheritedNo.
8704.32.01.50G.V.W. exceeding 20 metric tonsinheritedNo.
8704.41.00.00G.V.W. not exceeding 5 metric tons25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
8704.42.00.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tonsinheritedNo.
8704.42.00.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tonsinheritedNo.
8704.42.00.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tonsinheritedNo.
8704.42.00.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tonsinheritedNo.
8704.43.00.00G.V.W. exceeding 20 metric tons25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
8704.51.00.20G.V.W. not exceeding 2.5 metric tonsinheritedNo.
8704.51.00.40G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tonsinheritedNo.
8704.52.00.10G.V.W. exceeding 5 metric tons but not exceeding 9 metric tonsinheritedNo.
8704.52.00.20G.V.W. exceeding 9 metric tons but not exceeding 12 metric tonsinheritedNo.
8704.52.00.30G.V.W. exceeding 12 metric tons but not exceeding 15 metric tonsinheritedNo.
8704.52.00.40G.V.W. exceeding 15 metric tons but not exceeding 20 metric tonsinheritedNo.
8704.52.00.50G.V.W. exceeding 20 metric tonsinheritedNo.
8704.60.00.00Other, with only electric motor for propulsion25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
8704.90.01.00Other25%Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)No.
Table 2Statistical suffixes under 8704. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 232The duty provided in the applicable subheading + 25%25.00%9903.74.012025-11-01

Source: FEDERAL REGISTER, Proclamation 10984, adjusting imports of medium- and heavy-duty vehicles, medium- and heavy-duty vehicle parts, and buses (FR Doc. 2025-19639), published 2025-10-22. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading plus 25%25.00%9903.88.012018-07-06
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 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 1) (83 FR 28710), published 2018-06-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

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 8704.10.10.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 8704?
Heading 8704 covers motor vehicles for the transport of goods. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8704.10.10.00, the first line under this heading. Its Column 1 rate is Free; other lines under 8704 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 62.50% and United Kingdom carries 35.00%.
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.