HS 870410 Dumpers designed for off-highway use

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What products does HS 870410 cover?

This subheading covers dumpers specifically designed for off-highway use, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. These are vehicles of heading 8704, characterized by their open-top, box-like body, designed for transporting loose materials such as earth, sand, or stone. They are typically equipped with a tipping mechanism to facilitate unloading and are built for rugged terrain, often featuring robust suspension and specialized tires, distinguishing them from vehicles intended for public roads. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on these specialized vehicles.

What falls outside HS 870410?

The following products are excluded from HS 870410: vehicles designed for use on public roads, even if they have a tipping body (these are generally classified under heading 870421 or 870431 depending on engine type); excavators and other construction machinery that are not primarily designed for transporting materials (classified under heading 8429); and general-purpose trucks or lorries (classified under heading 8704). Dumpers with a load capacity exceeding 100 tonnes, often referred to as mining dump trucks, may also fall under a more specific subheading within 8704 depending on national tariff schedules.

What are common classification mistakes for HS 870410?

A common error is misclassifying vehicles that, while capable of off-highway use, are also designed or adapted for use on public roads. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are classifiable by reference to a heading or subheading describing a group of products, the heading or subheading that describes the product to which the goods are most akin shall be taken. Importers may also mistakenly classify specialized construction equipment, such as excavators or loaders, under this subheading if they do not meet the primary definition of a dumper designed for material transport and off-highway operation.

How should importers classify products under HS 870410?

The correct procedure for classifying products under HS 870410 involves a thorough examination of the vehicle's design and intended use. Importers and customs brokers must verify that the vehicle is specifically engineered for off-highway operation, possesses an open-top body for bulk material transport, and includes a tipping mechanism for unloading. Consulting the WCO HS Explanatory Notes, relevant national tariff schedules like the USITC HTS or EU TARIC, and potentially seeking a binding ruling from customs authorities are crucial steps to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 870410?

A Caterpillar 777F Off-Highway Truck, weighing approximately 110 tonnes and declared at a customs value of $1,500,000 USD, would attract a US duty of $75,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8704.10.0000 (5.0% × $1,500,000 = $75,000). This calculation assumes no preferential trade agreements apply and the standard MFN rate is utilized.

Which trade agreements reduce duties for HS 870410?

Several free trade agreements may reduce the applicable duty rate for HS 870410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible dumpers originating from Canada or Mexico can achieve a duty rate of Free. To claim this preference, a self-certified origin statement is typically required. Additionally, for dumpers originating from countries that are beneficiaries of the US Generalized System of Preferences (GSP), a duty-free status may be available, requiring a GSP Form A. Specific documentation requirements vary by jurisdiction and the particular trade agreement invoked.

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