HS 870590 Other
Quick Answer: Vehicles for special purposes, not elsewhere specified, imported under HS 870590 enter the UK at 0.00%, the EU at 3.70% ad valorem, and the US at 25% ad valorem. This residual classification applies to vehicles designed for specific, non-transportation functions, such as mobile workshops, cranes, or fire-fighting vehicles, that do not fit into more specific headings within Chapter 87. Importers should carefully verify the specific subheadings within their destination country's tariff schedule, as duty rates can vary. CustomTariffs aggregates this data, highlighting the importance of precise classification to avoid unexpected duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705900000 | — | — | — |
| 8705903000 | 0.00 % | — | — |
| 8705908000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705900000 | 3.70 % | — | — |
| 8705903000 | 3.70 % | — | — |
| 8705908000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705900010 | — | — | ["No."] |
| 8705900020 | — | — | ["No."] |
| 87059000 | Free | — | — |
| 8705900080 | — | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870590 cover?
This subheading covers "other" special purpose motor vehicles not elsewhere specified within Heading 8705, which includes vehicles designed for specific occupations or purposes. 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 TARIC, this category encompasses vehicles like mobile workshops, mobile cinemas, mobile clinics, and specialized construction vehicles that do not fit into more specific categories within 8705, such as fire-fighting vehicles or mobile cranes. The key is a specialized, non-transport function integrated into the vehicle chassis.
What falls outside HS 870590?
The following products are excluded from HS 870590: standard passenger vehicles (Chapter 8703), goods vehicles (Chapter 8704), tractors (8701), and vehicles specifically classified under other subheadings of 8705, such as fire-fighting vehicles (8705.30) or mobile cranes (8705.10). For instance, a simple utility van used for general deliveries would be classified under 8704, not 8705.90, as it lacks the specialized, integrated function characteristic of vehicles in Heading 8705. Mobile homes or caravans, primarily for accommodation, are also typically classified elsewhere, often in Chapter 94.
What are common classification mistakes for HS 870590?
A common error is misclassifying vehicles that have some specialized equipment but are primarily designed for the transport of goods or persons. For example, a truck equipped with a few tools for on-site repairs might be mistakenly classified under 8705.90 if its primary function remains transportation, rather than a truly integrated, specialized purpose. Adherence to General Interpretative Rule 1 and 3(b) of the Harmonized System, which prioritizes the essential character of the good, is crucial to avoid such mistakes, ensuring the vehicle's primary purpose dictates its classification.
How should importers classify products under HS 870590?
The correct procedure for classifying products under HS 870590 involves a thorough examination of the vehicle's design, intended use, and any integrated specialized equipment. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They must determine if the vehicle's primary function is specialized and if it does not fit into any more specific HS code within Heading 8705 or other Chapters, ensuring all descriptive notes and legal texts are considered.
How is the duty calculated for products under HS 870590?
A mobile workshop vehicle, such as a specialized van equipped with welding equipment and diagnostic tools, declared at a customs value of $75,000 USD and weighing 5,000 kg, would attract a US duty of $1,875.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared value ($75,000 USD × 0.025 = $1,875.00). Note that some specific vehicles might have weight-based duties, but ad valorem is common for this category.
Which trade agreements reduce duties for HS 870590?
Several free trade agreements may reduce the applicable duty rate for HS 870590, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). For eligible goods originating from Canada or Mexico under USMCA, the preferential rate is Free. For CPTPP, originating goods from countries like Vietnam or Singapore may also receive Free entry. Documentation required typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8705.90, and how are they determined?
HS code 8705.90, covering 'Other special purpose motor vehicles,' generally faces a Most Favored Nation (MFN) duty rate of 3.70% ad valorem in the United States, as per the USITC Harmonized Tariff Schedule. However, preferential rates may apply under various Free Trade Agreements (FTAs). For instance, vehicles originating from countries with an FTA with the US might qualify for reduced or zero duty. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the duty calculated for a vehicle classified under HS 8705.90?
The duty for HS code 8705.90 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported vehicle. For example, if a specialized vehicle is valued at $50,000 and the MFN duty rate is 3.70%, the import duty would be $50,000 \times 0.0370 = $1,850. Always ensure accurate valuation and confirm the correct duty rate based on origin and trade agreements.
What documentation is typically required for importing vehicles classified under HS 8705.90?
Importing vehicles under HS 8705.90 requires comprehensive documentation to ensure compliance with customs regulations and safety standards. Essential documents usually include a commercial invoice detailing the vehicle's value and specifications, a bill of lading or air waybill for transport, a packing list, and a certificate of origin to claim preferential duty rates. Depending on the vehicle's nature and intended use, additional certifications related to emissions, safety standards (e.g., EPA or DOT compliance in the US), and potentially import permits may be necessary. Consult the importing country's customs authority for a definitive list.
What are the classification criteria for a vehicle to be considered 'Other' under HS code 8705.90?
HS code 8705.90 is a residual category for special purpose motor vehicles not specifically listed under other headings within Chapter 87 of the Harmonized System. To be classified here, a vehicle must be designed for specific, non-transportation functions, such as construction (e.g., concrete mixers, mobile cranes), specialized industrial applications, or other unique purposes. It must be a motor vehicle, meaning it's self-propelled, and its primary design and equipment must clearly indicate its specialized function over general road transport. If a vehicle has features that align with a more specific heading (e.g., a fire-fighting vehicle might have its own code), it would be classified there instead.
Do trade agreements like USMCA or EU FTAs impact the duty rates for HS 8705.90?
Yes, trade agreements can significantly impact duty rates for HS code 8705.90. For example, vehicles imported into the United States from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may qualify for preferential duty treatment, potentially resulting in a 0% duty rate if they meet the rules of origin. Similarly, vehicles imported into the EU from countries with a Free Trade Agreement with the EU may benefit from reduced or eliminated duties under the EU's TARIC system. Importers must obtain a valid Certificate of Origin and ensure the vehicle meets all relevant rules of origin stipulated in the specific trade agreement to claim these benefits.