Heading 8703 · Motor cars and other motor vehicles principally designed for the transport of…

8703.40.00

Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

Duty rates

General
2.5%
The base rate for goods from most countries.
Special
Free (A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
10%
The higher rate for the few countries without normal trade relations with the United States.

These are base rates, not what you pay. The country of origin can add extra duties (Sections 301, 232 and others), and customs fees come on top: the calculator adds up what applies to your goods, each with its source. Why the base rate is not enough

Calculate duties for this code

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

Duties by country of origin

What the calculator answers today for goods of this code from each country, with no trade agreement claimed and before entry fees, on the 2026 HTS Revision 22: the total as a share of the customs value, and the duties that make it up.

Made inDuty rateMade up of
China52.5%
  • Base duty 2.5%
  • Section 301Products of China, heading 9903.88.01 25% · 9903.88.01
  • Section 232Passenger vehicles and light trucks, 25 percent 25% · 9903.94.01
Mexico27.5%
  • Base duty 2.5%
  • Section 232Passenger vehicles and light trucks, 25 percent 25% · 9903.94.01
Vietnam27.5%
  • Base duty 2.5%
  • Section 232Passenger vehicles and light trucks, 25 percent 25% · 9903.94.01
Germany15%
  • Base duty 2.5%
  • Section 232Passenger vehicles, total 15 percent (EU) up to 15% · 9903.94.51
India27.5%
  • Base duty 2.5%
  • Section 232Passenger vehicles and light trucks, 25 percent 25% · 9903.94.01

Each answer takes the ordinary case of the questions these goods raise: Passenger vehicle treatment (Section 232): Standard; Certified as an automobile part for U.S. production or repair: No; Certified as a medium- or heavy-duty vehicle part for U.S. production or repair: No.

An estimate, not a customs decision. Calculate for your goods, with their value, quantity and date of entry.

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 8703.40.00, a broader code that includes it, or a narrower code within it.

U.S. noteExcerptHeadings that refer to it
U.S. note 20(b)(b) Heading 9903.88.01 applies to all products of China that are classified in the following 8-digit subheadings, except products of China granted an exclusion by the U.S. Trade Representative and provided for in: (1) heading 9903.88.05…9903.88.01
U.S. note 33(b)(b) The rates of duty set forth in headings 9903.94.01, 9903.94.02, 9903.94.03, 9903.94.04, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60, 9903.94.61, and certain entries under 9903.94.31, apply to all imported products…9903.94.01
U.S. note 33(i)(i) Heading 9903.94.31 sets forth the ordinary customs duty treatment for certain passenger vehicles that are products of the United Kingdom that are classified under the following subheadings of 8703:9903.94.31

Being listed is not owing a duty. A note may list goods that a measure leaves out; whether a heading applies depends on the origin, the date and the product; and the measures on all the goods of a country list no code at all. The calculator says what applies.

In the tariff

  1. 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
  2. 8703.40.00Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power2.5%
  3. 8703.40.00.05Of a cylinder capacity not exceeding 1,000 cc
  4. 8703.40.00.10Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc
  5. Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
  6. 8703.40.00.15Motor homes
  7. Other
  8. New
  9. 8703.40.00.20Having engines with not more than 4 cylinders
  10. 8703.40.00.30Having engines with more than 4 cylinders but not more than 6 cylinders
  11. 8703.40.00.40Having engines with more than 6 cylinders
  12. 8703.40.00.45Used
  13. Of a cylinder capacity exceeding 3,000 cc
  14. 8703.40.00.50Ambulances, hearses and prison vans
  15. 8703.40.00.55Motor homes
  16. Other
  17. New
  18. 8703.40.00.60Having engines with not more than 4 cylinders
  19. 8703.40.00.70Having engines with more than 4 cylinders but not more than 6 cylinders
  20. 8703.40.00.80Having engines with more than 6 cylinders
  21. 8703.40.00.90Used