HS 870350 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
Quick Answer: Vehicles imported under HS 870350 enter the UK at 10.00%, the EU at 10.00%, and the US at rates ranging from 2.5% to 10%, with some trade agreements offering duty-free entry. This HS code specifically covers hybrid vehicles that utilize both a compression-ignition internal combustion engine (diesel or semi-diesel) and an electric motor for propulsion, but *exclude* those that can be externally charged via a plug. Importers and customs brokers should note the specific MFN (Most Favored Nation) rates applicable in the US, as well as the potential benefits of Free Trade Agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff for each importing country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703500000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703500000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703500010 | — | — | ["No."] |
| 8703500050 | — | — | ["No."] |
| 8703500065 | — | — | ["No."] |
| 8703500090 | — | — | ["No."] |
| 87035000 | 2.5% | Free (18 programs) | — |
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 8703.50?
Imports of Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 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 870350 cover?
This subheading covers vehicles designed for the transport of persons, with both a compression-ignition internal combustion piston engine (diesel or semi-diesel) and an electric motor for propulsion, but crucially, these vehicles cannot be externally charged by plugging into an electrical source. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category specifically includes hybrid vehicles that operate on a combination of diesel/semi-diesel and electric power, where the electric power is generated internally, not from an external grid connection.
What falls outside HS 870350?
The following products are excluded from HS 870350: vehicles that are solely powered by an internal combustion engine, vehicles powered solely by an electric motor (unless they meet specific criteria for other subheadings), and importantly, hybrid vehicles that *can* be charged by plugging into an external source of electric power, which are classified under HS 870340. Also excluded are vehicles with spark-ignition internal combustion engines, even if they also have an electric motor and cannot be externally charged.
What are common classification mistakes for HS 870350?
A common error is misinterpreting the "capable of being charged by plugging to external source of electric power" criterion. Importers may incorrectly classify plug-in hybrid electric vehicles (PHEVs) under 870350 when they should be classified under 870340. This distinction is critical and is governed by 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. The presence of an external charging port is the defining factor for exclusion from this subheading.
How should importers classify products under HS 870350?
The correct procedure for classifying vehicles under HS 870350 involves a detailed examination of the vehicle's propulsion system. Importers and customs brokers must verify that the vehicle is equipped with both a compression-ignition internal combustion engine (diesel or semi-diesel) and an electric motor for propulsion. Crucially, they must confirm that the vehicle is *not* designed to be charged by plugging into an external source of electric power. Reviewing the manufacturer's specifications and the vehicle's technical documentation is essential for accurate classification.
How is the duty calculated for products under HS 870350?
A 2023 Toyota RAV4 Hybrid (non-plug-in) weighing 1,750 kg and declared at a customs value of $30,000 USD would attract a US Most Favored Nation (MFN) duty of $0. This is because the US HTS for HS 870350 currently lists a 2.5% ad valorem duty rate, but specific provisions for hybrid vehicles often result in a 0% duty under certain conditions or for specific models. However, for illustrative purposes with a hypothetical 2.5% MFN rate, the duty would be $750 (2.5% × $30,000). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 870350?
Several free trade agreements may reduce the applicable duty rate for HS 870350, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying vehicles originating from Canada or Mexico. Additionally, preferential rates may be available under agreements like the EU-UK Trade and Cooperation Agreement for vehicles originating from the EU or UK. Documentation required typically includes a USMCA Certificate of Origin or an EUR.1 movement certificate, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for HS code 870350?
The Most Favored Nation (MFN) duty rate for HS code 870350 is typically 2.5% ad valorem. However, preferential duty rates apply for imports from certain countries. For example, imports from Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may be eligible for Free (0%) duty under specific trade agreements, provided all rules of origin are met. Always verify the specific rate applicable to your country of origin and ensure compliance with trade agreement requirements. Sources like the USITC (Harmonized Tariff Schedule of the United States) provide detailed rate information.
What defines a vehicle under HS code 870350, specifically regarding its propulsion system?
Vehicles classified under HS code 87050 are specifically defined as those utilizing both a compression-ignition internal combustion piston engine (commonly known as a diesel engine) and an electric motor for propulsion. Crucially, these vehicles must not be capable of being charged by plugging into an external source of electric power. This distinguishes them from plug-in hybrid electric vehicles (PHEVs) which would fall under a different HS code. The WCO (World Customs Organization) Explanatory Notes provide further guidance on the interpretation of these technical specifications.
How is the import duty for HS code 870350 calculated?
The import duty for HS code 870350 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a vehicle classified under 870350 has a customs value of $30,000 and the applicable MFN duty rate is 2.5%, the import duty would be calculated as: $30,000 (Customs Value) × 0.025 (Duty Rate) = $750. It is essential to use the correct customs value, which includes the cost of the goods, insurance, and freight (CIF) up to the port of importation, as per customs regulations.
What documentation is typically required for importing vehicles under HS code 870350?
Importing vehicles under HS code 870350 requires comprehensive documentation to ensure compliance. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the specific vehicle, additional documents may be necessary, such as import permits, safety compliance certificates, and proof of emissions standards compliance. For preferential duty rates, a valid certificate of origin demonstrating compliance with the rules of origin for the relevant trade agreement is mandatory. Customs brokers play a vital role in ensuring all required documentation is accurate and complete.
Which common trade agreements offer preferential duty rates for HS code 870350, and what is the general outcome?
Several trade agreements can provide preferential duty rates for vehicles classified under HS code 87050. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), vehicles meeting specific rules of origin may qualify for Free (0%) duty. Similarly, agreements with countries such as South Korea (KR) or Australia (AU) can also offer reduced or Free duty rates. The specific preferential rate and eligibility depend entirely on the origin of the goods and adherence to the rules of origin stipulated in each trade agreement. Importers and brokers must consult the specific trade agreement text and the relevant customs authority's guidance to confirm eligibility and claim preferential treatment.