HS 871120 With internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
Quick Answer: Motorcycles with internal combustion piston engines exceeding 50 cm³ but not exceeding 250 cm³ imported under HS 871120 enter the UK and EU at 8.00% ad valorem, and the US at 10% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically applies to two-wheeled motor vehicles powered by engines within this defined cylinder capacity range. Importers should be aware of potential differences in preferential duty rates or specific product exclusions that may apply in certain trade agreements, which can be further explored through comprehensive tariff databases like CustomTariffs. Brokers should ensure accurate engine displacement is declared to avoid classification disputes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711201000 | 8.00 % | — | — |
| 8711209800 | 8.00 % | — | — |
| 8711200000 | — | — | — |
| 8711209200 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711200000 | 8.00 % | — | — |
| 8711201000 | 8.00 % | — | — |
| 8711209200 | 8.00 % | — | — |
| 8711209800 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8711200030 | — | — | ["No."] |
| 87112000 | Free | — | — |
| 8711200060 | — | — | ["No."] |
| 8711200090 | — | — | ["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 871120 cover?
This subheading covers motorcycles, including mopeds, with an internal combustion piston engine where the cylinder capacity exceeds 50 cm³ but does not exceed 250 cm³. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes vehicles with electric motors or other propulsion systems. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the engine's displacement within this specified range.
What falls outside HS 871120?
The following products are excluded from HS 871120: motorcycles with engine capacities below or equal to 50 cm³ (classified under 871110), those exceeding 250 cm³ (classified under 871130 or higher), and vehicles powered solely by electric motors. Additionally, motorized bicycles where the engine's primary function is propulsion rather than assisting the rider, and which do not meet the definition of a moped or motorcycle, may fall under different headings. For instance, electric bicycles are typically classified under heading 871160.
What are common classification mistakes for HS 871120?
A common error is misinterpreting the engine cylinder capacity, leading to misclassification. For example, classifying a motorcycle with an engine slightly over 250 cm³ under 871120 is incorrect and would violate General Rule of Interpretation (GRI) 1 of the Harmonized System, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Another mistake involves incorrectly classifying motorized bicycles that do not meet the specific engine displacement criteria for this subheading.
How should importers classify products under HS 871120?
The correct procedure for classifying products under HS 871120 involves a meticulous review of the vehicle's technical specifications, specifically the internal combustion piston engine's cylinder capacity. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and verify the engine displacement against the 50 cm³ to 250 cm³ range. Accurate documentation, including manufacturer specifications, is crucial for a correct declaration.
How is the duty calculated for products under HS 871120?
A 2023 Honda CB300R motorcycle weighing 143 kg and declared at a customs value of $4,500 USD would attract a US duty of $270.00. This is calculated using the Most Favored Nation (MFN) duty rate of 6.00% ad valorem, as published in the USITC Harmonized Tariff Schedule for subheading 871120.10. The calculation is: 6.00% × $4,500 USD = $270.00.
Which trade agreements reduce duties for HS 871120?
Several free trade agreements may reduce the applicable duty rate for HS 871120, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, motorcycles originating from Mexico or Canada may be eligible for a duty rate of Free, provided they meet the rules of origin. Documentation required to claim this preference typically includes a self-certified origin statement on the commercial invoice or a separate certificate of origin. Other agreements may offer preferential rates for specific countries, but USMCA is a prominent example for North American trade.
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FAQ
What are the typical import duty rates for motorcycles classified under HS code 871120?
For HS code 871120, which covers motorcycles with an internal combustion piston engine exceeding 50 cm3 but not exceeding 250 cm3, the Most Favored Nation (MFN) duty rate in the United States is 8.00% ad valorem. Other countries may have different rates; for example, the UK Trade Tariff lists a rate of 8.00% ad valorem, and the EU TARIC system also shows 8.00% ad valorem for many third countries. It is crucial to verify the specific rate applicable to your country of import and origin of goods.
How is the cylinder capacity of the engine determined for HS 871120 classification?
The cylinder capacity is the total volume swept by all the pistons of the internal combustion engine. For HS code 871120, the key criterion is that this capacity must exceed 50 cubic centimeters (cm3) but not exceed 250 cm3. This measurement is typically found in the manufacturer's specifications or the vehicle's technical documentation. If there is any ambiguity, consulting the World Customs Organization (WCO) Explanatory Notes or seeking a binding ruling from customs authorities is recommended.
Are there any preferential duty rates available for HS 871120 under trade agreements?
Yes, preferential duty rates may apply depending on the trade agreement between the country of import and the country of origin. For instance, under the EU's Generalized Scheme of Preferences (GSP), certain developing countries may benefit from reduced or zero duties. Similarly, free trade agreements (FTAs) like the USMCA (United States-Mexico-Canada Agreement) or others may offer preferential treatment if the motorcycle meets the rules of origin. Importers must obtain a valid Certificate of Origin to claim these preferential rates.
How is the import duty calculated for a motorcycle under HS 871120?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the customs value of the goods. For example, if a motorcycle classified under HS 871120 has a customs value of $2,000 and the applicable duty rate is 8.00%, the import duty would be $2,000 (customs value) × 0.08 (duty rate) = $160. Some countries may also apply specific duties based on weight or other factors, or a combination of ad valorem and specific duties. Always refer to the specific tariff schedule of the importing country.
What documentation is typically required when importing motorcycles under HS code 871120?
Standard documentation for importing motorcycles under HS 871120 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. Depending on the importing country and the origin of the goods, additional documents may be required, such as a Certificate of Origin (especially if claiming preferential treatment), proof of compliance with safety and emissions standards (e.g., EPA or DOT compliance in the US), and potentially a manufacturer's statement of origin. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.