HS 870121 Road tractors for semi-trailers
Quick Answer: Road tractors for semi-trailers imported under HS 870121 enter the UK at 10.00%, the EU at 16.00%, and the US at 4% (MFN). This classification specifically covers powerful vehicles designed to tow semi-trailers, forming the backbone of long-haul freight transport. These are not standard trucks but specialized prime movers. Importers should note the varying duty rates across major markets, with the US offering a significantly lower MFN rate compared to the EU and UK. CustomTariffs aggregates this data, highlighting the need for careful tariff management for global logistics operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701211000 | 10.00 % | — | — |
| 8701219000 | 10.00 % | — | — |
| 8701210000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701210000 | 16.00 % | — | — |
| 8701211000 | 16.00 % | — | — |
| 8701219000 | 16.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87012100 | 4% | Free (18 programs) | — |
| 8701210045 | — | — | ["No."] |
| 8701210015 | — | — | ["No."] |
| 8701210080 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8701.21?
Imports of Road tractors for semi-trailers may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 870121 cover?
This subheading covers road tractors specifically designed for the haulage of semi-trailers. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are motor vehicles of heading 8701, distinguished by their primary function of drawing a semi-trailer. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database emphasize their construction, which typically includes a fifth wheel coupling and a powerful engine, optimized for pulling heavy loads over roads.
What falls outside HS 870121?
The following products are excluded from HS 870121: standard trucks designed for carrying goods directly, articulated trucks where the trailer is an integral part of the vehicle, and tractors for use with agricultural trailers or other non-semi-trailer equipment. For instance, a rigid truck with a fixed cargo bed, or a tractor unit designed for off-road use, would be classified under different headings within Chapter 87, not as a road tractor for semi-trailers.
What are common classification mistakes for HS 870121?
A common error is misclassifying vehicles that, while capable of towing, are not primarily designed for semi-trailers. This can occur when a powerful truck not equipped with a fifth wheel coupling is mistakenly entered under this subheading. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the specific design and intended use are paramount.
How should importers classify products under HS 870121?
The correct procedure for classifying products under HS 870121 involves a thorough examination of the vehicle's design and intended purpose. Importers and customs brokers must verify that the vehicle is equipped with a fifth wheel coupling and is specifically manufactured for drawing semi-trailers. Consulting the official tariff schedule of the importing country, such as the UK Trade Tariff, and reviewing technical specifications provided by the manufacturer are crucial steps.
How is the duty calculated for products under HS 870121?
A Scania R 450 tractor unit, declared at a customs value of $75,000 USD, would attract a US duty of $3,750. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8701.21.00. The calculation is: 5.0% × $75,000 = $3,750.
Which trade agreements reduce duties for HS 870121?
Several free trade agreements may reduce the applicable duty rate for HS 870121, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying vehicles originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate statement is required. For EU countries, the EU-UK Trade and Cooperation Agreement may offer preferential rates, often resulting in duty-free entry for qualifying goods, requiring an EUR.1 movement certificate or origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870121, 'Road tractors for semi-trailers'?
Import duty rates for HS code 870121 can vary significantly depending on the importing country and any applicable trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is 10.00% ad valorem. The UK's standard rate is 16.00% ad valorem. The EU's TARIC system may also show varying rates, often around 16.00% ad valorem for non-preferential imports. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 870121 calculated, and can you provide an example?
Import duty for HS code 870121 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a road tractor for semi-trailers is valued at $50,000 USD and the MFN duty rate in the U.S. is 10.00%, the duty would be calculated as: $50,000 (value) × 0.10 (duty rate) = $5,000 USD. Always ensure the declared value is the CIF (Cost, Insurance, and Freight) value unless the importing country's regulations specify otherwise.
What are the key classification criteria for classifying a vehicle under HS code 870121?
HS code 870121 specifically covers 'Road tractors for semi-trailers'. The primary classification criterion is the vehicle's design and intended use. These vehicles are characterized by their powerful engines and chassis designed to couple with and tow semi-trailers, typically via a fifth wheel coupling. They are not designed for carrying loads themselves but for hauling other vehicles or trailers. Vehicles designed for other purposes, such as standard trucks or specialized off-road tractors, would fall under different HS codes.
Which common trade agreements offer preferential duty rates for HS code 870121, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 870121. For example, under the U.S. tariff schedule, rates can be Free (0%) for imports from countries like Australia (AU), Canada (CA), Mexico (MX) under USMCA, and South Korea (KR) under KORUS. To claim these preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin that meets the specific requirements of the trade agreement. Always verify the eligibility criteria and required documentation with the customs authorities of the importing country and the terms of the relevant Free Trade Agreement (FTA).
Are there any specific documentation requirements beyond a commercial invoice and bill of lading for importing road tractors under HS 870121?
Beyond standard import documents like a commercial invoice, bill of lading, and packing list, importing road tractors for semi-trailers (HS 870121) may require additional documentation. This can include a Certificate of Origin to claim preferential duty rates under trade agreements, and potentially safety or emissions compliance certificates depending on the destination country's regulations. Some countries may also require specific import permits or licenses for heavy vehicles. It is advisable for importers and customs brokers to consult the importing country's customs authority or a trade compliance specialist to ensure all necessary documentation is prepared in advance.