HS 870600 Chassis for tractors of heading 8701; chassis for motor vehicles of heading 8702, 8703 or 8704, with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
Quick Answer: Chassis for tractors, and chassis for motor vehicles of headings 8702, 8703, or 8704, equipped with specific internal combustion engines, enter the UK at rates up to 10.00%, the EU at rates up to 19.00%, and the US with rates ranging from Free to 25%. This classification applies to the fundamental frame and structural components of these vehicles, excluding the complete vehicle itself. Importers should note the significant duty rate variations across jurisdictions, particularly the higher rates in the EU and US for certain engine configurations. According to CustomTariffs, careful classification is crucial to ensure compliance and optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8706001900 | 6.00 % | — | — |
| 8706009100 | 4.00 % | — | — |
| 8706009900 | 10.00 % | — | — |
| 8706001100 | 18.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8706001100 | 19.00 % | — | — |
| 8706001900 | 6.00 % | — | — |
| 8706009100 | 4.50 % | — | — |
| 8706009900 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 870600 | — | — | — |
| 8706000300 | 4% | Free (18 programs) | ["No."] |
| 8706000520 | — | — | ["No."] |
| 8706000540 | — | — | ["No."] |
| 8706001540 | — | — | ["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 8706.00?
Imports of Chassis for tractors of heading 8701; chassis for motor vehicles of heading 8702, 8703 or 8704, with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3 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, GSP, 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 to Classify This HS Code?
What products does HS 870600 cover?
This subheading covers chassis specifically designed for tractors of heading 8701, and chassis for motor vehicles of headings 8702 (motor vehicles for the transport of ten or more persons), 8703 (motor vehicles for the transport of persons, including station wagons and racing automobiles, but excluding those of heading 8702), or 8704 (motor vehicles for the transport of goods). Crucially, these chassis must be equipped with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) with a cylinder capacity exceeding 2,500 cm³, or a spark-ignition internal combustion piston engine with a cylinder capacity exceeding 2,800 cm³. This classification is based on the World Customs Organization's Harmonized System Nomenclature and is reflected in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 870600?
The following products are excluded from HS 870600: chassis for vehicles with engines below the specified cylinder capacities, chassis for vehicles not falling under headings 8701 through 8704, and complete vehicles. For instance, a chassis for a light passenger car with a 1.6-liter engine would not be classified here, nor would a chassis for a motorcycle. Additionally, incomplete vehicles that have not yet reached a stage of assembly where they can be considered a chassis as defined by the Explanatory Notes to the Harmonized System would be classified elsewhere, often under specific parts or components headings.
What are common classification mistakes for HS 870600?
A common error is misinterpreting the engine specifications required for classification under this subheading. Importers may incorrectly classify chassis with engines that do not meet the minimum cylinder capacity thresholds (exceeding 2,500 cm³ for diesel/semi-diesel or 2,800 cm³ for spark-ignition). Another mistake involves classifying incomplete vehicles or chassis intended for vehicles outside the specified headings (8701-8704). Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is paramount.
How should importers classify products under HS 870600?
The correct procedure for classifying chassis under HS 870600 involves a detailed examination of the product's specifications. Importers and customs brokers must first confirm that the chassis is intended for a tractor (8701) or a motor vehicle of heading 8702, 8703, or 8704. Subsequently, they must verify the type and cylinder capacity of the installed engine, ensuring it meets the criteria of exceeding 2,500 cm³ for compression-ignition engines or 2,800 cm³ for spark-ignition engines. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for accurate determination.
How is the duty calculated for products under HS 870600?
A chassis for a heavy-duty truck with a 10-liter diesel engine, declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $25,000 USD = $1,250 USD. It is crucial to note that specific duty rates can vary significantly based on the importing country and any applicable trade agreements.
Which trade agreements reduce duties for HS 870600?
Several free trade agreements may reduce the applicable duty rate for HS 870600, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible chassis originating from Canada or Mexico can be imported into the United States duty-free. To claim this preferential rate, a self-certified origin statement is typically required. For imports into the European Union, the EU-South Korea Free Trade Agreement could offer reduced rates for eligible chassis originating from South Korea, often requiring an origin declaration or certificate. Always verify the specific origin requirements and documentation for each agreement.
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FAQ
What are the typical import duty rates for HS code 870600, and how do preferential rates apply?
Import duty rates for HS code 870600, which covers chassis for tractors and certain motor vehicles equipped with specific engine capacities, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 25%. However, preferential rates are available under various trade agreements. For instance, chassis originating from countries like Australia (AU), Canada (CA), Mexico (MX), or South Korea (KR) may benefit from reduced or free entry under agreements such as the USMCA or specific bilateral trade pacts. Always consult the specific tariff schedule of the importing country and verify the country of origin to determine applicable preferential rates. For instance, a rate of 'Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicates duty-free entry for goods from those listed countries/regions, often subject to rules of origin.
What specific engine criteria must be met for a chassis to be classified under HS 870600?
HS code 870600 specifically applies to chassis for tractors of heading 8701, and chassis for motor vehicles of headings 8702 (vehicles for transporting 10 or more persons), 8703 (motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars, of heading 8703), or 8704 (motor vehicles for the transport of goods). Crucially, the chassis must be equipped with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) with a cylinder capacity exceeding 2,500 cm³, OR a spark-ignition internal combustion piston engine with a cylinder capacity exceeding 2,800 cm³. Chassis not meeting these engine capacity thresholds or intended for other vehicle types would be classified elsewhere.
What documentation is typically required for importing chassis under HS code 870600?
Importers and customs brokers should be prepared to provide several key documents for customs clearance of chassis classified under HS 870600. These typically include a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to substantiate preferential trade claims. Depending on the importing country's regulations and the specific nature of the chassis, additional documentation may be required, such as manufacturer's specifications confirming engine capacity, emissions certificates, or safety compliance documents. It is advisable to consult the customs authority of the destination country for a comprehensive list of required documents.
How is the import duty calculated for HS 870600, and can you provide an example?
The import duty for HS code 870600 is typically calculated based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if a country applies a 6.00% ad valorem duty rate to HS 870600, and the declared customs value of a chassis is $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.06 (Duty Rate) = $600 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method and rate in the destination country's tariff schedule.
Which common trade agreements significantly impact the duty rates for HS 870600?
Several major trade agreements can significantly impact duty rates for HS code 870600. For example, the United States-Mexico-Canada Agreement (USMCA) provides preferential treatment for qualifying chassis traded between these North American countries. The European Union's Common External Tariff (CET) applies to goods entering the EU, with potential reductions or duty-free access for chassis originating from countries with which the EU has free trade agreements (FTAs), such as those with EFTA states or Canada. Similarly, the UK's Global Tariff incorporates rates and preferences stemming from its independent trade policy and continuity agreements post-Brexit. Importers should always verify if their specific country of origin has an active trade agreement with the importing country that offers preferential duty rates for chassis classified under 870600, ensuring compliance with the relevant rules of origin.