HS 870790 Other
Quick Answer: Motor vehicle bodies for vehicles other than those of heading 8701 to 8705, not elsewhere specified, imported under HS 870790 enter the UK at 4.00%, the US at 4% ad valorem (MFN), and the EU at 4.50% ad valorem. This residual classification applies to bodies for vehicles not specifically covered by other headings within Chapter 87, such as those for tractors, special-purpose vehicles, or motorcycles. Importers should verify specific product descriptions against the detailed tariff schedules of their destination country, as subheadings may exist for particular types of bodies. CustomTariffs aggregates this data, highlighting the consistent ad valorem duty rates across major trading blocs for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707900000 | — | — | — |
| 8707909000 | 4.00 % | — | — |
| 8707901000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707901000 | Free | — | ["No."] |
| 870790 | — | — | — |
| 87079050 | 4% | Free (18 programs) | — |
| 8707905020 | — | — | ["No."] |
| 8707905040 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707900000 | 4.50 % | — | — |
| 8707901000 | 4.50 % | — | — |
| 8707909000 | 4.50 % | — | — |
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 8707.90?
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 for USMCA, KORUS, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870790 cover?
This subheading covers other bodies for motor vehicles, not specified or included elsewhere in heading 8707. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses a wide range of vehicle bodies that do not fit into more specific subheadings, such as those for passenger cars or lorries. It is a residual category for specialized vehicle bodies.
What falls outside HS 870790?
The following products are excluded from HS 870790: complete vehicles of heading 8703, chassis fitted with engines of heading 8706, and bodies specifically designed for vehicles of heading 8701 to 8705. For instance, a complete ambulance vehicle would be classified under heading 8703, while a bare chassis for a truck would fall under 8706. Bodies for agricultural tractors are also excluded and classified elsewhere.
What are common classification mistakes for HS 870790?
A common error is misclassifying incomplete vehicle assemblies or parts of bodies under this subheading when they should be classified as parts or accessories under heading 8708. For example, a single door panel or a fender, if imported separately and not constituting a substantial part of the complete body, would typically be classified under 8708. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3 is crucial for accurate classification.
How should importers classify products under HS 870790?
The correct procedure for classifying products under HS 870790 involves a thorough examination of the product's specific characteristics and intended use, comparing it against the WCO HS Explanatory Notes and the specific national tariff schedule, such as the USITC HTS or the UK Trade Tariff. Importers and customs brokers must determine if the product is a complete vehicle body and if it is not specifically provided for in more precise subheadings within 8707 or other headings.
How is the duty calculated for products under HS 870790?
A specialized fire truck body weighing 5,000 kg and declared at a customs value of $75,000 USD would attract a US duty of $18,750. This is calculated using the MFN rate of 25% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 8707.90.0000). The calculation is: 25% of $75,000 = $18,750.
Which trade agreements reduce duties for HS 870790?
Several free trade agreements may reduce the applicable duty rate for HS 870790, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying vehicle bodies originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. The preferential rate for qualifying goods is Free.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 870790 in the United States?
Under the US Harmonized Tariff Schedule (HTS), HS code 870790 falls under 'Other' motor vehicle bodies. The standard Most Favored Nation (MFN) duty rate is 4.00% ad valorem. For example, if you import a vehicle body valued at $10,000, the duty would be $10,000 \times 4.00% = $400. Importers should always verify the specific duty rate based on the country of origin and any applicable trade agreements, as preferential rates may apply. Consult the US International Trade Commission (USITC) HTS for the most current rates.
How is HS code 870790 classified, and what are common classification challenges?
HS code 870790 is a residual category for motor vehicle bodies not specifically listed under other headings within 8707. Classification challenges often arise when determining if a body is complete or incomplete, or if it qualifies as a specific type of vehicle body (e.g., for passenger cars, goods vehicles). Importers and brokers must carefully review the product's specifications, intended use, and the Explanatory Notes to the Harmonized System (HSEN) for Chapter 87. If a body is significantly incomplete or unassembled, it might be classified elsewhere. Precise documentation detailing the nature of the goods is crucial.
What documentation is typically required for importing goods under HS code 870790?
For HS code 870790, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to determine applicable duty rates, especially if preferential treatment under a trade agreement is claimed. Depending on the country of import and the specific product, additional certifications related to safety standards, emissions, or manufacturing may be necessary. Customs brokers should ensure all documentation accurately reflects the goods being imported to avoid delays or penalties.
Do trade agreements, such as the USMCA, affect the duty rates for HS code 870790?
Yes, trade agreements can significantly impact duty rates for HS code 870790. For instance, under the United States-Mexico-Canada Agreement (USMCA), certain motor vehicle bodies originating from Canada or Mexico may qualify for preferential duty rates, potentially including duty-free entry, provided they meet the agreement's rules of origin. Importers must obtain a valid certificate of origin and demonstrate compliance with the specific rules of origin stipulated in the relevant trade agreement to claim these benefits. Always consult the text of the applicable trade agreement and the importing country's customs regulations.
What are the duty rates for HS code 870790 in the European Union and the United Kingdom?
In the European Union, HS code 870790 (Other motor vehicle bodies) generally carries a duty rate of 4.50% ad valorem under the Common Customs Tariff (TARIC). In the United Kingdom, the duty rate for the same HS code is also typically 4.50% ad valorem. For example, importing a vehicle body valued at €15,000 into the EU would incur a duty of €15,000 \times 4.50% = €675. Preferential rates may apply for goods originating from countries with which the EU or UK have trade agreements. Importers should consult the EU's TARIC database and the UK's Trade Tariff for the most accurate and up-to-date information, including any specific conditions or origin requirements.