HS 870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles
Quick Answer: Vehicles specially designed for travelling on snow, golf cars, and similar vehicles imported under HS 870310 enter the US at 2.5% ad valorem (MFN), the EU at 5.00% ad valorem, and the UK at 4.00% ad valorem. This classification encompasses vehicles engineered for snow traversal, such as snowmobiles, and low-speed electric vehicles commonly used on golf courses. Importers should note that specific subheadings within this code may carry preferential duty rates depending on the country of origin and trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703101100 | 4.00 % | — | — |
| 8703100000 | — | — | — |
| 8703101800 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703100000 | — | — | — |
| 8703101100 | 5.00 % | — | — |
| 8703101800 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 870310 | — | — | — |
| 87031050 | 2.5% | Free (18 programs) | — |
| 8703105030 | — | — | ["No."] |
| 8703101000 | 2.5% | Free (18 programs) | ["No."] |
| 8703105060 | — | — | ["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 8703.10?
Imports of Vehicles specially designed for travelling on snow; golf cars and similar vehicles 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 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 870310 cover?
This subheading covers vehicles specifically engineered for operation on snow, such as snowmobiles, and vehicles designed for golf courses or similar recreational environments, like golf cars. According to the World Customs Organization's Harmonized System Nomenclature, this category includes vehicles with specialized features for snow travel, like tracks or skis, and low-speed, open-chassis vehicles for limited terrain. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on their intended use and design characteristics for specific environments.
What falls outside HS 870310?
The following products are excluded from HS 870310: standard passenger automobiles, even if they can be adapted for snow with aftermarket equipment, are classified under HS 870321-870339. All-terrain vehicles (ATVs) designed for general off-road use, rather than exclusively snow or golf courses, are typically classified under HS 870321-870339 or HS 870390 depending on their specific features. Furthermore, utility vehicles with cargo-carrying capabilities beyond passenger transport, even if used on snow or golf courses, may fall under different headings, such as HS 8704.
What are common classification mistakes for HS 870310?
A common error is misclassifying all-terrain vehicles (ATVs) or utility vehicles as golf cars or snow vehicles. General Rules for the Interpretation of the Harmonized System (GRI) Rule 3(b) emphasizes that mixtures or composite goods are classified according to their essential character. Importers may incorrectly assign vehicles with dual functionality or those not exclusively designed for snow or golf to this subheading, overlooking their primary intended use or broader off-road capabilities, leading to potential duty discrepancies.
How should importers classify products under HS 870310?
The correct procedure for classifying vehicles under HS 870310 involves a thorough examination of the product's design, intended use, and specific features. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO HS Explanatory Notes. Key considerations include whether the vehicle is specifically designed for snow travel (e.g., equipped with tracks or skis) or for golf courses, and if it possesses characteristics that differentiate it from general-purpose vehicles.
How is the duty calculated for products under HS 870310?
A Yamaha Drive 2 golf car weighing 250 kg and declared at a customs value of $7,500 USD would attract a US duty of $187.50. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 870310. The calculation is: 2.5% of $7,500 USD = $187.50. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 870310?
Several free trade agreements may reduce the applicable duty rate for HS 870310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible vehicles originating from Canada or Mexico can enter the US duty-free, provided a valid origin declaration is submitted. For EU preferences, the EUR.1 movement certificate is typically required for goods originating from countries with preferential trade agreements with the EU. The specific preferential rate and documentation requirements vary by agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870310, covering snow vehicles and golf cars?
The Most Favored Nation (MFN) duty rate for HS code 870310 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.5% ad valorem. However, preferential rates are available for countries with trade agreements. For instance, imports from Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may have duty rates ranging from Free to 10.00% ad valorem, depending on the specific agreement and product origin. Always consult the latest HTS or relevant trade agreement documentation for precise rates applicable to your shipment's origin.
How is the duty for HS code 870310 calculated, and can you provide an example?
The duty for HS code 870310 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a golf car is valued at $5,000 USD and the applicable MFN duty rate is 2.5%, the import duty would be calculated as: $5,000 (Value) × 0.025 (Duty Rate) = $125.00 USD. If a specific duty (e.g., per unit) applies, the calculation would be rate per unit × number of units. It's crucial to verify if the duty is based on value, quantity, or a combination.
What are the key classification criteria to ensure a vehicle falls under HS code 870310?
To be classified under HS code 870310, vehicles must be specifically designed for traveling on snow (e.g., snowmobiles) or be golf cars and similar vehicles. This implies the design features are integral to their intended use. For snow vehicles, this often includes tracks, skis, and powerful engines for locomotion on snow. For golf cars, it refers to low-speed, open-chassis vehicles primarily used on golf courses or similar limited environments, not intended for general road use. Vehicles that are merely adapted for snow or golf course use but not specifically designed may fall under different HS codes.
What documentation is typically required for importing vehicles classified under HS code 870310?
Standard import documentation for vehicles under HS code 870310 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the vehicle type, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, import permits, safety compliance certificates, or emissions certifications. For used vehicles, specific declarations regarding their condition and compliance with local regulations are often necessary. Consult the importing country's customs authority for a comprehensive list.
Which common trade agreements offer preferential duty rates for HS code 870310, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 870310. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries such as South Korea. The European Union's TARIC system incorporates rates from numerous EU trade agreements. Importers can benefit by ensuring they have a valid Certificate of Origin (COO) that meets the specific requirements of the relevant trade agreement. This COO proves the goods originate from a partner country, allowing for reduced or duty-free entry, thereby lowering overall import costs. Always verify the origin rules and required documentation for each specific trade agreement.