HS 870230 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
Quick Answer: Motor vehicles with both spark-ignition internal combustion piston engines and electric motors for propulsion, classified under HS code 870230, enter the UK at rates up to 16.00%, the EU at rates up to 16.00%, and the US at rates up to 25%, with certain trade agreements offering duty-free entry. This classification specifically applies to hybrid vehicles where both engine types contribute to the vehicle's movement. Importers should consult specific tariff schedules for precise rates applicable to their origin and destination, as these can vary significantly. CustomTariffs aggregates this information to aid in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8702300000 | — | — | — |
| 8702309000 | 10.00 % | — | — |
| 8702301000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8702300000 | — | — | — |
| 8702301000 | 16.00 % | — | — |
| 8702309000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 870230 | — | — | — |
| 8702306100 | 2% | Free (18 programs) | ["No."] |
| 8702303100 | 2% | Free (18 programs) | ["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 8702.30?
Imports of With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 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, GSP, and 15 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 870230 cover?
This subheading covers vehicles of heading 8702 that are specifically equipped with both a spark-ignition internal combustion piston engine and an electric motor as motors for propulsion. According to the World Customs Organization's Harmonized System Nomenclature, this category includes hybrid electric vehicles where both power sources are utilized for driving the vehicle. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on vehicles designed for the transport of more than 10 persons, including the driver, when powered by this dual-propulsion system.
What falls outside HS 870230?
The following products are excluded from HS 870230: vehicles that solely use a spark-ignition internal combustion engine (classified under 8702.10), vehicles that solely use an electric motor (classified under 8702.40), and vehicles powered by compression-ignition internal combustion engines (diesel or semi-diesel) combined with an electric motor (classified under 8702.20). Also excluded are vehicles designed for transporting fewer than 10 persons, which fall under other headings within Chapter 87, such as heading 8703 for passenger cars.
What are common classification mistakes for HS 870230?
A common error is misinterpreting the primary propulsion system or failing to recognize that both a spark-ignition internal combustion engine and an electric motor must be present and contribute to propulsion. For instance, vehicles with an internal combustion engine and an electric motor primarily used for auxiliary functions like power steering or air conditioning, rather than direct propulsion, may be incorrectly classified here. This often arises from not adhering to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 870230?
The correct procedure for classifying vehicles under HS 870230 involves a thorough examination of the vehicle's propulsion system. Importers and customs brokers must verify that the vehicle is designed for transporting more than 10 persons and is equipped with both a spark-ignition internal combustion piston engine and an electric motor that actively contribute to its propulsion. Reviewing the manufacturer's specifications and technical documentation is crucial to confirm the presence and function of both power sources, ensuring accurate declaration to customs authorities.
How is the duty calculated for products under HS 870230?
A hybrid electric bus weighing 15,000 kg and declared at a customs value of $100,000 USD would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) for subheading 8702.30.0000, for vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, lists a Most Favored Nation (MFN) duty rate of Free. Therefore, the duty calculation is 0% of $100,000, resulting in $0.00.
Which trade agreements reduce duties for HS 870230?
Several free trade agreements may reduce the applicable duty rate for HS 870230, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying vehicles originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while for EU preferences, an EUR.1 movement certificate is often necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870230, covering vehicles with both spark-ignition internal combustion engines and electric motors for propulsion?
The Most Favored Nation (MFN) duty rate for HS code 870230 can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.5%. However, preferential rates apply under various trade agreements. For example, goods originating from countries like Australia (AU), Canada (CA), Mexico (MX), or South Korea (KR) may benefit from reduced or free entry depending on specific tariff provisions and rules of origin. It is crucial to consult the latest HTSUS or relevant national tariff schedule for the exact applicable rate based on the country of origin.
What specific criteria must a vehicle meet to be classified under HS code 870230?
To be classified under HS code 870230, a vehicle must be designed for the transport of more than 10 persons and be equipped with both a spark-ignition internal combustion piston engine and an electric motor that serve as motors for propulsion. This dual-propulsion system is the defining characteristic. Vehicles with only one type of motor, or with an electric motor used solely for auxiliary functions (like power steering or braking), would be classified elsewhere.
What documentation is typically required when importing vehicles classified under HS code 870230?
When importing vehicles under HS code 870230, standard import documentation is required, including a commercial invoice, bill of lading or air waybill, and packing list. Additionally, importers must provide a manufacturer's certificate of origin, which is essential for claiming preferential duty rates under trade agreements. Depending on the destination country, specific safety and emissions compliance certificates may also be necessary. For example, in the US, compliance with EPA and NHTSA standards is mandatory.
How is the import duty calculated for a vehicle classified under HS code 870230, assuming a 2.5% ad valorem rate?
The duty calculation for HS code 870230 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the imported goods. For example, if a vehicle classified under 870230 has a declared customs value of $50,000 and the applicable duty rate is 2.5% ad valorem, the import duty would be calculated as follows: $50,000 (Customs Value) × 0.025 (Duty Rate) = $1,250 (Import Duty). This amount is in addition to any other applicable taxes or fees.
Which common trade agreements offer preferential duty rates for HS code 870230, and what are the general implications?
Several trade agreements can provide preferential duty rates for HS code 870230. For example, the United States-Mexico-Canada Agreement (USMCA) may offer reduced or zero duties for qualifying vehicles originating from Canada or Mexico, provided they meet specific rules of origin related to local content. Similarly, agreements with countries like South Korea (KORUS FTA) or Australia could offer preferential treatment. Importers must ensure that the vehicles meet the stringent rules of origin stipulated in each agreement to qualify for these benefits. Consulting the specific text of the trade agreement and the relevant country's tariff schedule is essential.