HS 870324 Of a cylinder capacity exceeding 3 000 cm3
Quick Answer: Motor vehicles of HS 870324, specifically those with an engine cylinder capacity exceeding 3,000 cubic centimeters, enter the UK at 10.00%, the EU at 10.00%, and the US at 2.5% under the Most Favored Nation (MFN) rate. This classification applies to passenger cars and other vehicles primarily designed for transporting persons, powered by spark-ignition internal combustion piston engines, and exceeding the specified engine displacement. Importers should be aware of potential variations in duty rates based on specific trade agreements and origin countries, as detailed by CustomTariffs. For US imports, certain preferential trade agreements may offer duty-free entry.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703240000 | — | — | — |
| 8703241000 | 10.00 % | — | — |
| 8703249000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703240000 | 10.00 % | — | — |
| 8703241000 | 10.00 % | — | — |
| 8703249000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87032401 | 2.5% | Free (18 programs) | — |
| 8703240140 | — | — | ["No."] |
| 8703240150 | — | — | ["No."] |
| 8703240190 | — | — | ["No."] |
| 8703240110 | — | — | ["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 8703.24?
Imports of Of a cylinder capacity exceeding 3 000 cm3 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 870324 cover?
This subheading covers motor vehicles for the transport of persons, including station wagons and racing cars, specifically those with internal combustion piston engines of a cylinder capacity exceeding 3,000 cm³. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for passenger vehicles powered by gasoline or diesel engines with a displacement larger than 3.0 liters. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the engine's cubic centimeter displacement as the primary classification criterion for these larger-engine passenger vehicles.
What falls outside HS 870324?
The following products are excluded from HS 870324: vehicles with cylinder capacities of 3,000 cm³ or less, which fall under HS 870323; vehicles designed primarily for the transport of goods (heading 8704); special purpose vehicles like ambulances or police cars (often classified under specific subheadings within 8703 or other headings); and vehicles powered by electric or hybrid engines, which are classified elsewhere in heading 8703 based on their primary propulsion system.
What are common classification mistakes for HS 870324?
A common error is miscalculating or misinterpreting the cylinder capacity, especially for vehicles with complex engine configurations or those where the stated capacity differs from the actual displacement. Importers may also mistakenly classify vehicles designed for more than 10 persons under this heading, when they should be classified under heading 8702. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 870324?
The correct procedure for classifying products under HS 870324 involves first confirming that the vehicle is designed for the transport of persons and is powered by an internal combustion piston engine. Next, the exact cylinder capacity of the engine must be determined, ensuring it exceeds 3,000 cm³. This information should be verified from the manufacturer's specifications or vehicle documentation. Importers and customs brokers must then consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the correct subheading and any associated requirements.
How is the duty calculated for products under HS 870324?
A 2023 Mercedes-Benz S 580 4MATIC Sedan with a 4.0-liter (4,000 cm³) engine, declared at a customs value of $120,000 USD, would attract a US duty of $3,600. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8703.24.9000 (Passenger motor vehicles... of a cylinder capacity exceeding 3,000 cm³: Other). The calculation is $120,000 × 0.03 = $3,600.
Which trade agreements reduce duties for HS 870324?
Several free trade agreements may reduce the applicable duty rate for HS 870324, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying vehicles originating from Canada or Mexico can achieve a duty rate of Free. For preferential treatment, a valid Certificate of Origin (COO) or a self-certified origin statement meeting USMCA requirements is typically needed. Other agreements, like those with certain developing countries under the Generalized System of Preferences (GSP), might also offer reduced or free entry, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary classification criteria for HS code 870324?
HS code 870324 specifically covers 'Motor vehicles for the transport of persons, including station wagons and racing cars, other than those of heading 8701 to 8705, of a cylinder capacity exceeding 3 000 cm³'. The key classification criterion is the engine's cylinder capacity, which must be greater than 3,000 cubic centimeters (cm³). The vehicle must also be designed for the transport of persons and not fall under other headings like tractors (8701), special-purpose motor vehicles (8705), etc. This is based on the Explanatory Notes to the Harmonized System.
How are import duties calculated for HS code 870324, and can you provide an example?
Import duties for HS code 870324 are typically calculated on an ad valorem basis, meaning a percentage of the item's value. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 2.5%. If a vehicle classified under 870324 has a customs value of $50,000, the duty would be calculated as: $50,000 (customs value) × 0.025 (duty rate) = $1,250. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable at the time of import, as rates can change.
What preferential duty rates are available for HS code 870324 under trade agreements?
Several trade agreements offer preferential duty rates for vehicles classified under HS code 870324. For instance, the U.S. HTS lists 'Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which corresponds to preferential treatment under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) programs. Importers must ensure the vehicle meets the rules of origin stipulated in the relevant trade agreement to qualify for these reduced or eliminated duties. Examples of countries/regions with potential preferential access include Australia (AU), Canada (CA), Mexico (MX), South Korea (KR), and various others listed in the tariff schedule.
What documentation is typically required for importing vehicles under HS code 870324?
When importing vehicles under HS code 870324, standard documentation includes a commercial invoice, bill of lading or air waybill, and a packing list. Additionally, depending on the importing country, you may need a certificate of origin to claim preferential duty rates, a vehicle import permit, proof of compliance with safety and emissions standards (e.g., EPA compliance for the U.S., relevant EU directives), and potentially a customs bond. Specific requirements can vary significantly by country, so consulting the importing country's customs authority or a licensed customs broker is essential.
Does the engine type (e.g., gasoline, diesel, hybrid) affect the classification under HS code 870324?
HS code 870324 itself is defined by the cylinder capacity exceeding 3,000 cm³ and its design for transporting persons. The specific engine type (gasoline, diesel, hybrid, electric) is addressed in more specific subheadings within the 8703 heading. For example, 8703.24 covers spark-ignition internal combustion piston engines. If the vehicle has a different engine type, it might be classified under a different subheading (e.g., 8703.32 for compression-ignition engines like diesel, or 8703.40 onwards for hybrid vehicles). Therefore, while 870324 is for engines over 3000 cm³, the specific engine technology dictates the precise subheading within 8703.