HS 871640 Other trailers and semi-trailers

Quick Answer: Other trailers and semi-trailers imported under HS 871640 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at a rate of 45% ad valorem (though a free rate may apply under certain conditions). This classification encompasses a broad range of non-motorized vehicles designed for transport, excluding those specifically listed in other headings, such as those for carrying specific goods like livestock or refrigerated goods. Importers should be aware of potential variations in duty rates across jurisdictions, and consult specific tariff schedules for precise application. CustomTariffs aggregates this data, highlighting the importance of verifying applicable rates before shipment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8716400000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8716400000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8716400000 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?

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What products does HS 871640 cover?

This subheading covers other trailers and semi-trailers not elsewhere specified within Heading 8716, which are designed for transport by road vehicles. According to the World Customs Organization's Harmonized System Nomenclature, this includes a broad range of non-motorized vehicles intended for towing, such as utility trailers, boat trailers, and specialized equipment trailers, provided they are not specifically classified under more precise subheadings like those for caravans or those designed for carrying specific goods. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for vehicles not fitting more detailed descriptions.

What falls outside HS 871640?

The following products are excluded from HS 871640: trailers and semi-trailers specifically designed for the transport of persons, such as passenger trailers; caravans and camping trailers; trailers and semi-trailers specifically designed for carrying specific goods, like refrigerated trailers or tank trailers; and vehicles designed for use off-road or on railway tracks. Also excluded are parts and accessories of trailers and semi-trailers, which are classified under HS 8716.90. For instance, a simple trailer chassis without a body would likely be classified elsewhere.

What are common classification mistakes for HS 871640?

A common error is misclassifying specialized trailers that have specific design features for carrying particular goods, such as livestock trailers or car carriers, which may fall under more specific subheadings within 8716 or even other headings depending on their primary function and construction. Another mistake involves incorrectly classifying self-propelled vehicles that are modified to be towed, or failing to apply General Rule of Interpretation (GRI) 3(b) when a trailer is presented as a set with its towing vehicle, leading to incorrect duty assessments.

How should importers classify products under HS 871640?

The correct procedure for classifying products under HS 871640 involves a thorough examination of the trailer's design, intended use, and construction. 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 cross-reference with the WCO Explanatory Notes. Key factors include whether the trailer is designed for general cargo or specific goods, its carrying capacity, and whether it is a complete unit or a component part, ensuring it does not meet the criteria for a more specific subheading.

How is the duty calculated for products under HS 871640?

A flatbed utility trailer weighing 500 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 = $125.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 8716.40.0000.

Which trade agreements reduce duties for HS 871640?

Several free trade agreements may reduce the applicable duty rate for HS 871640, including the United States-Mexico-Canada Agreement (USMCA), where originating trailers may be admitted duty-free. For trailers originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry into the US. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and the agreement's provisions.

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Which HS Codes Are Related?

HS 871631 HS 871610 HS 871680 HS 871620 HS 870121 HS 871639

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 871640, 'Other trailers and semi-trailers'?

Import duty rates for HS code 871640 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. However, preferential rates may apply. For instance, trailers imported from Canada or Mexico under the USMCA may have a 0% duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment. The UK's Trade Tariff also lists specific rates, which can differ.

How is the import duty for HS code 871640 calculated, and can you provide an example?

The import duty for HS code 871640 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a trailer valued at $20,000 is imported into the U.S. and is subject to the MFN duty rate of 2.5%, the duty would be calculated as: $20,000 (value) × 0.025 (duty rate) = $500. Some countries may also apply specific duties based on weight or unit, but ad valorem is most common for this category. Always confirm the basis of duty calculation with the importing country's customs authority.

What specific criteria distinguish 'Other trailers and semi-trailers' (HS 871640) from other trailer classifications?

HS code 871640 covers trailers and semi-trailers not specifically classified elsewhere in Chapter 87 of the Harmonized System. This typically includes trailers designed for carrying goods, such as flatbed trailers, box trailers, and specialized trailers not covered by more specific headings (e.g., caravans for habitation, those for specific uses like agricultural machinery, or those designed exclusively for military purposes). If a trailer has a specific primary function or design that aligns with another heading (e.g., HS 8716.10 for camping trailers), it would be classified there. Importers should carefully review the Explanatory Notes to the Harmonized System for detailed guidance on classification distinctions.

What documentation is typically required when importing trailers and semi-trailers under HS code 871640?

Standard import documentation for HS code 871640 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the importing country and the nature of the trailer, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, safety compliance certificates (e.g., meeting national roadworthiness standards), and potentially import permits or licenses. It is essential for importers and customs brokers to verify the specific documentation requirements with the customs authority of the destination country.

How do trade agreements like USMCA or EU trade deals impact the duty rates for HS 871640?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 871640. For example, under the United States-Mexico-Canada Agreement (USMCA), trailers and semi-trailers originating from Canada or Mexico may qualify for duty-free treatment when imported into the United States, provided they meet the rules of origin. Similarly, within the European Union, goods moving between member states are typically duty-free. Trade agreements with other countries or blocs (e.g., EU's agreements with various nations) often provide preferential tariff rates, which are lower than the standard MFN rates. Importers must ensure they have the necessary proof of origin documentation to substantiate their claim for preferential treatment under these agreements.