Motor vehicles for the transport of goods — HTS 8704
Motor vehicles for the transport of goods
Chapter 87 › Heading 8704
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 8704 is a broad product category for motor vehicles designed primarily to transport goods. It generally includes vehicles such as trucks, vans, and similar self-propelled commercial vehicles, rather than passenger cars. The heading is about the vehicle’s function and design, so details such as its construction, cargo area, chassis, and intended use matter.
To select the correct 8-digit HTSUS code, start with the heading and then follow the more specific subheadings. The classification may depend on the vehicle’s type, weight or capacity, engine or power system, drive configuration, and whether it has special features. Some lines also distinguish vehicles by construction or material. Read the complete subheading descriptions and the relevant legal notes; do not choose a code based only on a retail description or a similar-looking vehicle.
What to check
- Confirm that the vehicle is principally designed for transporting goods, not passengers or performing a specialized activity.
- Collect technical specifications, including gross vehicle weight, cargo capacity, engine or motor type, fuel or power source, drive system, dimensions, and body construction.
- Compare the vehicle’s actual features with every subheading under 8704, including distinctions based on type, capacity, construction, or material.
- Check the HTSUS General Rules of Interpretation, section and chapter notes, and any applicable definitions before finalizing the 8-digit code.
- Keep product literature, photographs, specifications, and prior classification support; ask a customs broker or request a binding ruling if the facts are unclear.
HTS heading 8704 summary
Motor vehicles for the transport of goods is a 4-digit product category containing 2 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 8704.10 | Dumpers designed for off-highway use |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 8704.60.00.00 👉 | Other, with only electric motor for propulsion | 25% | Free | 25% |
| 8704.90.01.00 👉 | Other | 25% | Free | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 8704?
Motor vehicles for the transport of goods. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.