HS 870451 Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
Quick Answer: Vehicles with both spark-ignition internal combustion piston engines and electric motors for propulsion, classified under HS 870451, enter the UK at 10.00%, the EU at 3.50% (for certain types), and the US at 25% (with duty-free exceptions for specific trade agreements). This code specifically covers hybrid vehicles where both engine types contribute to propulsion, excluding those solely powered by electric motors or solely by internal combustion engines. Importers should verify specific subheadings within each jurisdiction for precise duty rates and potential preferential treatment. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704513900 | 10.00 % | — | — |
| 8704519100 | 10.00 % | — | — |
| 8704519900 | 10.00 % | — | — |
| 8704510000 | — | — | — |
| 8704511000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704510000 | — | — | — |
| 8704511000 | 3.50 % | — | — |
| 8704513100 | 22.00 % | — | — |
| 8704513900 | 22.00 % | — | — |
| 8704519100 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87045100 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
| 8704510040 | — | — | ["No."] |
| 8704510020 | — | — | ["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 8704.51?
Imports of Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 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 (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% for KORUS
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 870451 cover?
This subheading covers vehicles for the transport of goods, specifically those classified under heading 8704, which are equipped with both a spark-ignition internal combustion piston engine and an electric motor for propulsion. According to the World Customs Organization's Harmonized System Nomenclature, these are hybrid vehicles designed for commercial use. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system further define these as vehicles where both power sources contribute to the vehicle's motive force, often referred to as plug-in hybrid electric vehicles (PHEVs) when designed for goods transport.
What falls outside HS 870451?
The following products are excluded from HS 870451: vehicles solely powered by an internal combustion engine (classified under 8704.21 or 8704.31), vehicles solely powered by an electric motor (classified under 8704.90), passenger vehicles (classified under 8703), and vehicles designed for special purposes such as construction or firefighting that do not primarily transport goods. For instance, a hybrid passenger car would fall under 8703, not 8704.51, and a hybrid construction vehicle would be classified elsewhere within 8704 based on its specific function.
What are common classification mistakes for HS 870451?
A common error is misinterpreting the primary propulsion system or failing to recognize that both an internal combustion engine and an electric motor must be present and contribute to propulsion. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, which deals with goods put up in sets for retail sale, is not applicable here; rather, the specific wording of the subheading requires the presence of both engine types. Importers may incorrectly classify vehicles that have an electric motor for auxiliary functions, such as power steering or air conditioning, but not for primary propulsion, under this code.
How should importers classify products under HS 870451?
The correct procedure for classifying vehicles under HS 870451 involves a detailed examination of the vehicle's technical specifications. Importers and customs brokers must confirm the presence and function of both a spark-ignition internal combustion piston engine and an electric motor as primary means of propulsion. Reviewing the manufacturer's specifications, technical manuals, and any relevant certifications is crucial. If uncertainty remains, consulting the official tariff database of the importing country, such as the USITC HTS or the EU TARIC, and potentially seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 870451?
A hybrid panel van weighing 2,500 kg and declared at a customs value of $35,000 USD would attract a US duty of $2,275.00. This is calculated using the Most Favored Nation (MFN) duty rate of 8.25% ad valorem, applied to the declared customs value. The calculation is $35,000 × 0.0825 = $2,887.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8704.51.0000. *Note: This example uses a hypothetical MFN rate for illustrative purposes; actual rates may vary.*
Which trade agreements reduce duties for HS 870451?
Several free trade agreements may reduce the applicable duty rate for HS 870451, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, demonstrating that the vehicle meets the rules of origin.
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FAQ
What are the typical import duty rates for HS code 870451?
The Most Favored Nation (MFN) duty rate for HS code 870451, which covers 'Other' motor vehicles for the transport of goods with both spark-ignition internal combustion piston engines and electric motors for propulsion, is typically 25% ad valorem in the United States. However, preferential rates apply under various trade agreements. For example, goods from Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may have different rates. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the specific rate applicable to the country of origin.
How is the import duty for HS code 870451 calculated?
The import duty for HS code 870451 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a vehicle classified under 870451 has a customs value of $50,000 and the applicable MFN duty rate is 25%, the duty amount would be $50,000 \times 0.25 = $12,500. Always ensure the customs value is accurately determined according to Section 402 of the Tariff Act of 1930, as amended.
What are the key classification criteria for HS code 870451?
The primary classification criteria for HS code 870451 are that the vehicle must be designed for the transport of goods (motor vehicle for the transport of goods) and must be propelled by both a spark-ignition internal combustion piston engine and an electric motor. Vehicles solely powered by one type of motor, or by compression-ignition engines (diesel), would be classified elsewhere. The presence of both propulsion systems is the defining characteristic.
Which common trade agreements offer preferential duty rates for HS code 870451?
Several trade agreements can provide preferential duty rates for goods classified under HS code 870451. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) may offer reduced or zero duties for eligible vehicles originating from Canada or Mexico. Similarly, agreements with countries like South Korea (KORUS FTA) could impact duty rates. Importers must verify the Rules of Origin for each specific trade agreement to confirm eligibility for preferential treatment and ensure proper documentation, such as a Certificate of Origin, is provided.
What documentation is typically required for importing goods under HS code 870451?
Standard import documentation for HS code 870451 includes a commercial invoice, bill of lading or air waybill, and a packing list. Crucially, importers must also provide a declaration of conformity to applicable safety and emissions standards, such as those set by the Environmental Protection Agency (EPA) and the National Highway Traffic Safety Administration (NHTSA) in the US. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is mandatory. Customs brokers should also ensure compliance with any specific import permits or licenses required for motor vehicles.