HS 870490 Other
Quick Answer: Vehicles imported under HS 870490 enter the UK at 10.00%, the EU at 10.00%, and the US at 25% (MFN) or duty-free for qualifying trade agreements. This residual classification applies to motor vehicles for the transport of goods not specifically covered by other headings within Chapter 87, such as specialized vehicles or those with unique configurations. Importers should carefully verify the specific vehicle type against the Chapter 87 notes and Explanatory Notes to ensure correct classification, as misclassification can lead to incorrect duty assessments. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704900000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704900000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704900100 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 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 8704.90?
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 (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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870490 cover?
This subheading covers "Other" vehicles for the transport of goods, not specifically enumerated in preceding subheadings of heading 8704. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for goods vehicles not falling under 8704.10 (dumpers), 8704.21/22/23 (other motor vehicles for the transport of goods, with net mass of over 5 tonnes, 2 tonnes to 5 tonnes, or not exceeding 2 tonnes respectively), or 8704.31/32/33 (other motor vehicles for the transport of goods, with net mass of over 20 tonnes, 10 tonnes to 20 tonnes, or not exceeding 10 tonnes respectively). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database also define this as a residual category for goods vehicles not otherwise specified.
What falls outside HS 870490?
The following products are excluded from HS 870490, as they are classified under more specific subheadings within heading 8704 or in other headings entirely. This includes specialized vehicles like dumpers (8704.10), all motor vehicles for the transport of goods with specific net mass limitations (8704.21 through 8704.33), and non-motorized vehicles such as trailers and semi-trailers (heading 8716). Furthermore, passenger vehicles (heading 8703) and chassis fitted with engines for the vehicles of heading 8704 (8706) are also distinct classifications.
What are common classification mistakes for HS 870490?
A common error is misinterpreting the net mass thresholds for the more specific subheadings within 8704, leading to the incorrect classification of goods vehicles. For instance, a vehicle that technically fits the description of "other" might have a net mass that places it in a more specific category, such as 8704.21 or 8704.31. Importers may also mistakenly classify specialized vehicles that have a primary function other than the transport of goods, such as construction or specialized industrial machinery, under this residual code, when they should be classified based on their primary function under other headings, following General Rule of Interpretation (GRI) 3.
How should importers classify products under HS 870490?
The correct procedure for classifying vehicles under HS 870490 involves a systematic review of the product's specifications against the detailed descriptions and net mass criteria of preceding subheadings within 8704. Importers and customs brokers must consult the official tariff schedules, such as the USITC HTS or the EU TARIC, and the WCO Explanatory Notes. If a vehicle is designed for the transport of goods and does not meet the criteria for any of the more specific subheadings (8704.10 through 8704.33), then it will fall into the "Other" category, HS 870490.
How is the duty calculated for products under HS 870490?
A specific electric utility vehicle weighing 1,500 kg net mass and declared at a customs value of $15,000 USD would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 870490. The calculation is: 2.5% of $15,000 USD = $375.00. Note that specific vehicles might have different classifications or duty rates based on their exact specifications and intended use.
Which trade agreements reduce duties for HS 870490?
Several free trade agreements may reduce the applicable duty rate for HS 870490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer preferential rates, often Free, for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870490, and how do preferential rates apply?
HS code 870490, covering 'Other' vehicles for the transport of goods, generally faces a Most Favored Nation (MFN) duty rate of 25% ad valorem in the United States. However, preferential rates under various trade agreements can significantly reduce or eliminate this duty. For example, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), Mexico (MX), or Singapore (SG) may enter duty-free. It is crucial to consult the specific trade agreement and ensure compliance with its rules of origin to claim preferential treatment. Always verify the most current rates and specific country applicability via official sources like the USITC's Harmonized Tariff Schedule.
What criteria determine if a vehicle falls under HS code 870490 ('Other') rather than a more specific classification within Chapter 87?
HS code 870490 is a residual category for vehicles designed for the transport of goods. It applies when a vehicle does not fit into more specific headings within 8704, such as those for specific types of trucks, chassis, or tractors. Key classification criteria include the vehicle's primary function (transport of goods), its construction (e.g., whether it's a chassis with a cab, a complete vehicle, or a specialized vehicle not otherwise specified), and its gross vehicle weight. If a vehicle is not explicitly covered by a more precise HS code within 8704 (e.g., 8704.21 for new trucks with a GVW not exceeding 5 metric tons), it will likely be classified under 870490.
What documentation is typically required for importing goods classified under HS code 870490?
Importing vehicles under HS code 870490 requires comprehensive documentation to ensure compliance with customs regulations. Standard requirements include a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the vehicle type and country of origin, additional documents may be necessary, such as EPA (Environmental Protection Agency) or DOT (Department of Transportation) compliance certifications, especially for used vehicles. Importers should consult U.S. Customs and Border Protection (CBP) guidelines and potentially engage a licensed customs broker for accurate documentation preparation.
How is the import duty for HS code 870490 calculated, and can you provide an example?
The import duty for HS code 870490 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 25% and an importer brings in a vehicle valued at $50,000, the duty calculation would be: $50,000 (Customs Value) × 0.25 (Duty Rate) = $12,500 (Import Duty). If a preferential rate applies, such as 0% under a free trade agreement, the duty would be $0. The customs value is generally determined based on the transaction value, which is the price actually paid or payable for the goods. Ensure all components of value, including shipping and insurance if applicable, are correctly assessed for duty calculation.
Which major trade agreements commonly offer preferential duty rates for vehicles classified under HS code 870490?
Several major trade agreements can provide preferential duty rates for vehicles classified under HS code 870490 into the United States. Prominent examples include the United States-Mexico-Canada Agreement (USMCA), which often grants duty-free access for originating goods. Other agreements, such as those with countries like Australia (AU), Chile (CL), Peru (PE), and Singapore (SG), may also offer reduced or zero duty rates. It is imperative for importers to confirm that the vehicles meet the specific rules of origin stipulated in each respective trade agreement to qualify for these preferential tariffs. Consulting the USITC Harmonized Tariff Schedule (HTS) and the text of the relevant trade agreements is essential for accurate determination.