HS 870390 Other
Quick Answer: Vehicles imported under HS 870390 enter the UK at 10.00%, the EU at 10.00%, and the US at 2.5% (MFN), with preferential rates available for certain trading partners. This residual classification applies to motor vehicles for the transport of persons, other than those specifically classified under preceding headings within Chapter 87, such as cars, taxis, and racing cars. Importers should carefully review the specific product description and origin to ensure correct classification, as misclassification can lead to penalties. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703900000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703900000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703900100 | 2.5% | 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 8703.90?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870390 cover?
This subheading covers "Other" motor vehicles for the transport of persons, including station wagons and racing cars, not specifically enumerated in preceding subheadings of heading 8703. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this residual category captures vehicles that meet the definition of heading 8703 but do not fit into more specific classifications, such as cars, jeeps, or snowmobiles, provided they are designed for transporting persons and have a seating capacity generally not exceeding 10 persons, including the driver.
What falls outside HS 870390?
The following products are excluded from HS 870390: vehicles primarily designed for the transport of goods (classified under heading 8704), vehicles designed for special purposes like ambulances or prison vans (often classified under 8703.21 to 8703.90 based on their primary function and design, but specific exclusions exist), and vehicles not designed for road use such as agricultural tractors (heading 8701) or construction machinery (heading 8429). Also excluded are motorcycles (heading 8711) and bicycles with auxiliary motors (heading 8711).
What are common classification mistakes for HS 870390?
A common error is misclassifying vehicles that are primarily designed for the transport of goods as "other" passenger vehicles under 870390. This often occurs with light commercial vehicles that may have some passenger-carrying capacity but whose primary design intent, as per General Interpretative Rule 1 and Rule 3, leans towards cargo. Another mistake involves classifying specialized vehicles, such as those modified for disabled persons or certain recreational vehicles, without carefully considering if they fit a more specific subheading or are excluded by virtue of their primary function.
How should importers classify products under HS 870390?
The correct procedure for classifying vehicles under HS 870390 involves a thorough review of the vehicle's design, intended use, and seating capacity, referencing the WCO Explanatory Notes and the specific national tariff schedule, such as the USITC HTS or EU TARIC. Importers must first determine if the vehicle falls under heading 8703 by meeting the criteria for "motor vehicles for the transport of persons." If it does, they must then check all preceding subheadings within 8703 to ensure it is not specifically classified elsewhere before resorting to the "Other" category.
How is the duty calculated for products under HS 870390?
A 2023 model year "Other" passenger vehicle, such as a niche sports car not otherwise specified, declared at a customs value of $50,000 USD would attract a US duty of $1,250. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS 2023), applied to the declared value: 2.5% × $50,000 = $1,250.
Which trade agreements reduce duties for HS 870390?
Several free trade agreements may reduce the applicable duty rate for HS 870390, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. Documentation required typically includes a valid Certificate of Origin issued by the exporting country's customs authority or a self-certified origin declaration, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 8703.90, and how do preferential rates apply?
HS code 8703.90, classified as 'Other' motor vehicles for the transport of persons, typically faces a Most Favored Nation (MFN) duty rate of 10.00% ad valorem in the United States. However, preferential rates can significantly reduce this. For example, under the USMCA (formerly NAFTA), vehicles meeting Rules of Origin may enter duty-free. Other trade agreements also offer reduced or free entry for qualifying goods. Importers should consult the specific trade agreement and verify Rules of Origin to determine applicable preferential rates. For instance, goods from Australia (AU), South Korea (KR), or Singapore (SG) might benefit from a Free (0%) duty rate under specific agreements, while others like Chile (CL) or Peru (PE) may also have favorable rates, often listed as Free (A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) in tariff schedules, indicating duty-free status for qualifying imports from these partner countries.
What criteria determine if a vehicle falls under the 'Other' category of HS 8703.90?
HS code 8703.90 is a residual category for motor vehicles designed for the transport of persons that do not fit into more specific subheadings within 8703. This generally includes vehicles that are not primarily designed for the transport of 10 or more persons (which would fall under buses/coaches), or specific types of passenger vehicles like cars, station wagons, or racing cars. Key classification considerations include the vehicle's design, engine capacity, seating capacity, and intended use. If a vehicle doesn't clearly meet the criteria for other passenger vehicles in 8703, it is likely to be classified under 8703.90. Consulting the Explanatory Notes to the Harmonized System (WCO) and national tariff rulings (e.g., USITC) is crucial for precise classification.
What documentation is typically required for importing vehicles classified under HS 8703.90?
Importing vehicles under HS 8703.90 requires comprehensive documentation to ensure compliance with customs regulations and safety standards. Essential documents include a commercial invoice detailing the vehicle's description, value, and origin; a bill of lading or air waybill for transport; a packing list; and a certificate of origin if preferential duty rates are claimed. Additionally, importers must provide proof of compliance with U.S. safety standards (e.g., EPA and DOT certifications) or equivalent standards in other jurisdictions. This may involve submitting manufacturer's certificates, import security filings (ISF in the US), and potentially specific import permits or licenses depending on the vehicle type and destination country's regulations. Customs brokers play a vital role in ensuring all required paperwork is accurate and submitted on time.
How is the import duty for HS 8703.90 calculated, and can you provide an example?
The import duty for HS 8703.90 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 10.00% ad valorem, and a vehicle is valued at $20,000 USD, the duty would be calculated as follows: Duty Amount = Declared Value × Duty Rate. In this case, $20,000 USD × 10.00% = $2,000 USD. Some specific vehicles or trade agreements might also involve specific duties (per unit) or a combination of ad valorem and specific duties. It is essential to refer to the specific tariff schedule of the importing country for the exact duty calculation method and applicable rates.
Which major trade agreements commonly affect the duty rates for HS 8703.90, and what are their general implications?
Several trade agreements can significantly impact the duty rates for HS 8703.90. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) is a prime example, potentially allowing qualifying vehicles to enter duty-free. Other agreements like the Central America-Dominican Republic Free Trade Agreement (CAFTA-DR) or agreements with countries such as South Korea (KORUS FTA) also offer preferential duty treatment for eligible vehicles. The general implication of these agreements is a reduction or elimination of duties, provided the vehicles meet the specific Rules of Origin outlined in each agreement. Importers must meticulously verify that the vehicles' components and manufacturing processes satisfy these origin requirements to benefit from reduced or zero tariffs. Consulting the official tariff database of the importing country, which often details preferential rates by origin, is a critical step.