HS 871110 With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3
Quick Answer: Motorcycles with internal combustion piston engines not exceeding 50 cm³ cylinder capacity enter the UK at 8.00%, the EU at 8.00%, and the US at a rate of 10% under the Most Favored Nation (MFN) tariff, though some may be duty-free. This classification specifically covers powered two-wheeled vehicles, often referred to as mopeds or scooters, equipped with small gasoline engines. Importers should be aware of potential variations in duty rates based on the specific engine displacement and origin country. CustomTariffs aggregates this data, highlighting the importance of verifying precise rates for each import.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711100000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711100000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711100000 | Free | — | ["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 to Classify This HS Code?
What products does HS 871110 cover?
This subheading covers motorcycles, including mopeds, with an internal combustion piston engine of a cylinder capacity not exceeding 50 cm³. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes vehicles designed for two-wheeled transport, powered by a small engine, and excludes those with larger engine displacements. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the engine's cubic centimeter (cm³) capacity as the primary defining characteristic for classification within this specific code.
What falls outside HS 871110?
The following products are excluded from HS 871110: motorcycles with engine capacities exceeding 50 cm³, electric motorcycles, bicycles with auxiliary motors (which may fall under other headings depending on their primary mode of propulsion and engine size), and three-wheeled vehicles or quadricycles, even if they have a small engine. For instance, a scooter with a 70 cm³ engine would be classified under HS 871120, and a purely electric scooter would fall under HS 871160.
What are common classification mistakes for HS 871110?
A common error is misinterpreting the engine cylinder capacity, especially when dealing with engines that have multiple cylinders or unconventional designs. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify a vehicle based on its overall appearance or intended use rather than strictly adhering to the specified 50 cm³ engine displacement limit.
How should importers classify products under HS 871110?
The correct procedure for classifying products under HS 871110 involves a meticulous examination of the vehicle's technical specifications, particularly the internal combustion piston engine's cylinder capacity. Importers and customs brokers must verify that this capacity does not exceed 50 cm³. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with the WCO HS Explanatory Notes is crucial for accurate classification.
How is the duty calculated for products under HS 871110?
A 2023 model "Super Cub 50" moped weighing 100 kg and declared at a customs value of $1,500 USD would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the MFN duty rate for HS 871110 in the USITC Harmonized Tariff Schedule is 0% ad valorem. The calculation is $1,500 (declared value) × 0% (duty rate) = $0.00 (duty amount). This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 871110?
Several free trade agreements may reduce the applicable duty rate for HS 871110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying motorcycles originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific countries may offer preferential rates, often requiring an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 871110 (motorcycles with internal combustion piston engine not exceeding 50 cm³)?
The import duty rates for HS code 871110 vary significantly by country. For example, the US Most Favored Nation (MFN) rate is 2.4% ad valorem. In the European Union, under the TARIC system, the rate is 0% ad valorem. The UK Trade Tariff lists a rate of 0% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate, as preferential agreements can further reduce or eliminate these duties.
What are the key classification criteria for HS code 871110?
The primary classification criterion for HS code 871110 is that the vehicle must be a two- or three-wheeled vehicle equipped with an internal combustion piston engine. Critically, the cylinder capacity of this engine must not exceed 50 cubic centimeters (cm³). Vehicles exceeding this engine capacity would be classified under different HS codes within heading 8711.
How is the import duty calculated for HS code 871110, and can you provide an example?
Import duty for HS code 871110 is typically calculated on an ad valorem basis, meaning a percentage of the item's value. For instance, if a country has an MFN duty rate of 2.4% and you import a motorcycle valued at $1,000, the duty would be $1,000 \times 0.024 = $24. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the duty calculation basis with the importing country's customs authority.
Which common trade agreements might affect the duty rates for HS code 871110?
Trade agreements can significantly impact duty rates. For example, under the EU's Generalized System of Preferences (GSP), eligible developing countries may import goods under HS 871110 duty-free. Similarly, agreements like the USMCA (United States-Mexico-Canada Agreement) can provide preferential duty rates for goods originating from member countries. Importers should verify the rules of origin and eligibility under applicable trade agreements to claim reduced or zero duties.
What documentation is typically required when importing goods under HS code 871110?
Standard documentation for importing motorcycles under HS code 871110 includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, proof of origin may be required to claim preferential duty rates under trade agreements. Depending on the importing country, a certificate of conformity or compliance with local safety and emissions standards might also be necessary. It is advisable to consult the customs authority of the destination country for a comprehensive list of required documents.