HS 988087 Classified in Chapter 87
Quick Answer: Products classified under HS code 988087 enter the UK at N/A and the EU at N/A. This code pertains to vehicles, specifically those falling within Chapter 87 of the Harmonized System. Chapter 87 encompasses a broad range of wheeled vehicles, including passenger cars, trucks, buses, motorcycles, and specialized vehicles like tractors and ambulances. For importers and customs brokers, it is crucial to consult the specific tariff schedule for the destination country to determine the exact duty rate and any applicable taxes or fees, as rates can vary significantly based on vehicle type and origin. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880870000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880870000 | — | — | — |
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 988087 cover?
This subheading covers goods specifically classified within Chapter 87 of the Harmonized Commodity Description and Coding System (HS). Chapter 87, as defined by the World Customs Organization (WCO) and further detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC, pertains to "Vehicles other than railway or tramway rolling-stock, and parts and accessories of such vehicles." This broad category includes automobiles, motorcycles, bicycles, tractors, and specialized vehicles, along with their essential components and accessories.
What falls outside HS 988087?
The following products are excluded from HS 988087: any items not falling under the scope of Chapter 87, such as railway or tramway rolling-stock (Chapter 86), aircraft (Chapter 88), spacecraft (Chapter 89), or general machinery and mechanical appliances not specifically designed for vehicles (Chapter 84). For instance, industrial robots or agricultural machinery, even if used in vehicle manufacturing, would not be classified here. Parts and accessories for non-vehicular equipment are also excluded.
What are common classification mistakes for HS 988087?
A common error is misclassifying components or accessories that are not specifically designed for vehicles covered by Chapter 87. For example, general-purpose tools or fasteners, even if they might be used in vehicle assembly, should be classified according to their own nature, often under Chapter 73 or 82, rather than under HS 988087. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial to ensure correct classification based on essential character.
How should importers classify products under HS 988087?
The correct procedure for classifying products under HS 988087 involves first identifying the specific product and then determining its precise classification within Chapter 87, referencing the WCO HS Nomenclature and the relevant national tariff schedule. Importers and customs brokers must consult the detailed headings and subheadings of Chapter 87 to find the most specific description. If the product is a composite good, General Interpretative Rule 3 should be applied to ascertain the essential character. Verification with customs authorities or a customs broker is recommended for complex items.
How is the duty calculated for products under HS 988087?
A specific 2023 Toyota Camry, with an engine displacement of 2.5 liters and declared at a customs value of $25,000 USD, would attract a US duty of $625.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8703.23.00. The calculation is: 2.5% × $25,000 = $625.00. This rate applies to vehicles of this type imported from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 988087?
Several free trade agreements may reduce the applicable duty rate for HS 988087, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying vehicles originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is required, detailing the vehicle's compliance with the agreement's rules of origin, which often involve specific regional value content percentages. Other agreements may offer reduced rates for specific vehicle types from designated countries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the primary purpose of HS code 988087, and what does 'Classified in Chapter 87' signify?
HS code 988087 is a special statistical or administrative code used in some customs jurisdictions, notably the United States, to indicate that the goods being imported are classified under Chapter 87 of the Harmonized Tariff Schedule (HTS). Chapter 87 covers 'Vehicles other than railway or tramway rolling-stock, and parts and accessories of such vehicles.' This specific code itself does not assign a duty rate but serves as a flag for customs authorities to refer to the detailed classification within Chapter 87 for the applicable duties and regulations.
How are duty rates determined for goods classified under HS code 988087?
Duty rates for goods falling under HS code 988087 are not determined by this code directly. Instead, the specific classification within Chapter 87 (e.g., passenger vehicles, trucks, motorcycles, bicycles, or their parts) dictates the applicable duty rate. For example, under the US HTS, a passenger vehicle might have a 2.5% ad valorem duty, while certain motorcycle parts could have a 0% duty. Importers must consult the detailed HTSUS (Harmonized Tariff Schedule of the United States) for the precise classification and corresponding duty rate based on the specific product.
Are there preferential duty rates available for vehicles or parts classified under HS code 988087 through trade agreements?
Yes, preferential duty rates may be available depending on the country of origin and applicable trade agreements. For instance, vehicles or parts imported into the US from countries with a Free Trade Agreement (FTA) like the USMCA (United States-Mexico-Canada Agreement) may qualify for reduced or eliminated duties, provided they meet the rules of origin specified in the agreement. Importers must verify the origin of the goods and consult the relevant trade agreement provisions and the HTSUS to claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 988087?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, specific requirements for vehicles and parts classified under Chapter 87 (and thus flagged by 988087) often include: a Certificate of Origin (especially if claiming preferential treatment), EPA (Environmental Protection Agency) compliance forms for emissions, NHTSA (National Highway Traffic Safety Administration) compliance for safety standards, and potentially state-specific registration documents. The exact requirements depend on the type of vehicle or part and the importing jurisdiction's regulations.
Can you provide a numerical example of how duty is calculated for a vehicle classified under HS code 988087?
Certainly. Let's assume a passenger car is imported into the US, classified under a specific HTS code within Chapter 87 (flagged by 988087), with a Most Favored Nation (MFN) duty rate of 2.5% ad valorem. If the declared value of the car is $30,000 USD, the duty calculation would be: Duty Amount = Declared Value × Duty Rate. Therefore, Duty Amount = $30,000 × 0.025 = $750 USD. This amount is paid to U.S. Customs and Border Protection (CBP) upon importation.