HS 871680 Other vehicles
Quick Answer: Other vehicles imported under HS 871680 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 3.2% ad valorem under the MFN rate, though preferential rates may apply. This classification encompasses a broad category of vehicles not specifically listed in other headings within Chapter 87, typically including non-motorized trailers, carts, and similar wheeled conveyances not designed for use on railways. Importers should carefully review specific product details against the subheadings within 871680 to ensure accurate classification, as the US has multiple subheadings with varying duty rates, including free entry for certain trade partners. According to CustomTariffs data, understanding these jurisdictional differences is crucial for effective trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8716800000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8716800000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 871680 | — | — | — |
| 87168050 | 3.2% | Free (17 programs) | — |
| 8716805020 | — | — | ["No."] |
| 8716801000 | Free | — | ["No."] |
| 8716805010 | — | — | ["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 8716.80?
Imports of Other vehicles 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 15 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 871680 cover?
This subheading covers "Other vehicles" not elsewhere specified or included within heading 8716, which pertains to trailers and semi-trailers; other vehicles, not mechanically propelled. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category is a residual one for wheeled conveyances designed for transport on land, without their own motor propulsion, and not specifically classified under other subheadings of 8716, such as hand trolleys or wheelbarrows. Examples include certain types of non-motorized carts, dollies, and specialized trailers.
What falls outside HS 871680?
The following products are excluded from HS 871680: vehicles with mechanical propulsion (classified under Chapter 87), trailers and semi-trailers for caravans or camping (often classified under 8716.10), vehicles specifically designed for the transport of persons (e.g., bicycles, wheelchairs, classified elsewhere), and hand-propelled vehicles like wheelbarrows (classified under 8716.80.00.20 in the US HTS). It is crucial to distinguish between vehicles designed for carrying goods and those for personal mobility or specialized functions, ensuring accurate classification based on their primary intended use and design.
What are common classification mistakes for HS 871680?
A common error is misclassifying hand-propelled vehicles, such as wheelbarrows or certain types of garden carts, under the general "Other vehicles" category when they have a more specific classification. For instance, in the US HTS, wheelbarrows are specifically listed under 8716.80.00.20. Another mistake involves classifying trailers designed for specific purposes, like agricultural or industrial use, without verifying if they fall under more precise subheadings within 8716. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, is essential to avoid these errors.
How should importers classify products under HS 871680?
The correct procedure for classifying products under HS 871680 involves a systematic approach. Importers and customs brokers must first consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They should examine the product's design, intended use, and whether it is mechanically propelled. If the vehicle is not specifically covered by other headings or subheadings within 8716, and it is a wheeled, non-motorized transport device, then HS 871680 is likely applicable. Reviewing the Explanatory Notes for heading 8716 is also a critical step.
How is the duty calculated for products under HS 871680?
A flatbed trailer weighing 500 kg, designed for towing by a non-motorized tractor, declared at a customs value of $2,500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.1% ad valorem for a similar item under the USITC Harmonized Tariff Schedule (HTS 8716.80.00.00), the duty would be $77.50 ($2,500 × 0.031). This calculation is based on the declared value and the applicable MFN rate, as specified in the USITC HTS, which provides the definitive duty rates for imported goods.
Which trade agreements reduce duties for HS 871680?
Several free trade agreements may reduce the applicable duty rate for HS 871680, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating vehicles from Canada and Mexico can often enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is typically required, depending on the specific circumstances and value of the goods. For goods originating in countries benefiting from the Generalized System of Preferences (GSP) in some jurisdictions, preferential rates may also apply, often requiring a GSP Form A. Documentation requirements vary by importing country and the specific trade agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 871680, 'Other vehicles'?
The Most Favored Nation (MFN) duty rate for HS code 871680, 'Other vehicles', can vary significantly by importing country. For instance, the United States generally applies a 3.2% ad valorem duty. The European Union, under the TARIC system, often has rates around 1.7% ad valorem for many origins, but this can be higher or lower depending on specific trade agreements and the exact nature of the vehicle. The UK Trade Tariff also shows varying rates, sometimes as high as 45% for certain non-preferential imports. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS code 871680 calculated, and can you provide an example?
Import duty for HS code 871680 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 shipment of 'other vehicles' has a customs value of $10,000 and the applicable MFN duty rate is 3.2%, the import duty would be calculated as: $10,000 (customs value) × 0.032 (duty rate) = $320. Some vehicles under this code might also have specific duties based on weight or unit, but ad valorem is most common. Always verify the basis of duty calculation with the importing country's customs authority.
What are the key classification criteria for goods falling under HS code 871680?
HS code 871680, 'Other vehicles', is a residual category for vehicles not specifically classified elsewhere in Chapter 87 of the Harmonized System. This typically includes non-motorized vehicles designed for transport, such as hand trucks, industrial trolleys, luggage carts, wheelbarrows, and certain types of trailers not covered by more specific headings (like 8716.10 for tent trailers or 8716.31 for tank trailers). The primary criterion is that the item is a 'vehicle' intended for the transport of persons or goods, is not self-propelled (unless specifically covered under a different heading), and does not fit into more precise HS codes within the 8716 family or other chapters.
Which trade agreements commonly offer preferential duty rates for HS code 871680, and what documentation is needed?
Preferential duty rates for HS code 871680 are often available under various free trade agreements (FTAs). For example, the US has agreements with countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) that may offer reduced or zero duties. The EU and UK also have numerous FTAs. To claim preferential treatment, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin on the invoice, issued by the exporter in the partner country. The specific requirements vary by agreement, so consulting the text of the relevant FTA and the importing country's customs regulations is essential. For instance, the USITC and the EU TARIC databases will detail these provisions.
What documentation is generally required when importing goods classified under HS code 871680?
Standard import documentation for HS code 871680 typically includes a commercial invoice detailing the value, quantity, and description of the vehicles; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the type of vehicle and the importing country's regulations, additional documents might be required, such as safety certifications or import permits. Importers and customs brokers should always verify the specific documentation requirements with the customs authority of the destination country to ensure smooth clearance and avoid penalties.