HTSUS, United States

8703.24.01.40

Having engines with not more than 4 cylinders

Classification path

  1. 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
  2. Other vehicles, with only spark-ignition internal combustion piston engines
  3. Of a cylinder capacity exceeding 3,000 cc
  4. Other
  5. New
  6. Having engines with not more than 4 cylinders

Rates of duty

General (MFN)
2.5%
Column 2Cuba, North Korea, Russia, Belarus
10%
Unit of quantity
No.

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, B, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 8703

About 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

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.

Full guide to heading 8703

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

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%.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 8703.24.01.40: Having engines with not more than 4 cylinders, 2.5% duty | HTSBase