Heading 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

73 declarable lines

Heading 8703 covers motor cars and other motor vehicles principally designed to carry persons, including station wagons, racing cars, golf carts, snow vehicles and motor homes built on car chassis. The heading splits first by propulsion type: pure spark-ignition, pure diesel, hybrid without plug-in charging, plug-in hybrid, and electric only. Within the engine types it splits further by cylinder capacity, then by new or used, body style and cylinder count.

Products in this heading

Gasoline sedan with a 2.0 L engine
Diesel SUV with a 2.2 L engine
Plug-in hybrid passenger car
Battery electric car
Golf cart
Snowmobile
Motor home built on an automobile chassis
Hearse or ambulance based on a car

How to choose the right subheading

Propulsion type: spark-ignition only, diesel only, hybrid without plug, plug-in hybrid, or electric only.
Engine cylinder capacity in cc, which sets the subheading within each engine family.
New versus used, which splits several subheadings.
Body style: motor home, ambulance, hearse, prison van, station wagon or passenger van, or general passenger car.
Number of engine cylinders for new vehicles in the larger capacity ranges, and EPA-rated range for electric vehicles.

Often confused with

Pickup truck or cargo van
Designed for transport of goods, not persons.
Heading 8704
Bus or shuttle with ten or more seats
Heading 8702 covers vehicles for ten or more persons including the driver.
Heading 8702
Tow truck, fire engine or mobile crane
Special purpose vehicles, not principally for person transport.
Heading 8705
Motorcycle or scooter
Two-wheeled vehicles with or without sidecars are classified in 8711.
Heading 8711
Trailer or caravan without its own motor
Not mechanically propelled, so it falls outside 8703.
Heading 8716

Frequently asked questions

What is the HTS code for a new electric car with more than 250 miles of range?

Use 8703.80.00.60 for a new electric vehicle with an EPA-rated range exceeding 250 miles. The general (MFN) rate is 2.5%.

What is the duty on a used sedan with a 2.0 L gasoline engine?

A used spark-ignition vehicle over 1,500 cc and not over 3,000 cc is classified under 8703.23.01.90. The general (MFN) rate is 2.5%.

How do I classify a new plug-in hybrid with a 2.0 L engine and four cylinders?

Plug-in hybrids with a spark-ignition engine over 1,500 cc and not over 3,000 cc go in 8703.60.00.20 when new with not more than 4 cylinders, at a general (MFN) rate of 2.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.