HS HEADING 8706

Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705

HEADING

8706

CHAPTER

87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

In plain English

This category covers vehicle frames that already have engines installed and are intended for use in specific types of motor vehicles. These frames are designed for the vehicles described in the preceding sections of the chapter. There is only one classification for these items, which groups all such engine-fitted chassis together without further subdivision.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8706.00

Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

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