Motor vehicles for the transport of goods
38 declarable lines
Heading 8704 covers motor vehicles built to carry goods rather than people: pickups, cargo vans, box trucks, dump trucks and chassis-cabs. The heading splits first by power source (off-highway dumpers, diesel only, spark-ignition only, diesel-electric hybrid, spark-electric hybrid, electric only, other), then by gross vehicle weight in metric tons or, for dumpers, by payload capacity.
Products in this heading
- Pickup trucks with a cargo bed
- Enclosed cargo vans
- Box trucks with a dry freight body
- Off-highway rear-dump mining trucks
- Chassis-cab truck chassis sold without a body
- Battery-electric delivery vans
- Refrigerated delivery trucks
- Diesel tractor-trailer hauling trucks
How to choose the right subheading
- Whether the vehicle is an off-highway dumper or a road-going goods vehicle
- Power source: diesel only, spark-ignition only, diesel plus electric motor, spark-ignition plus electric motor, or electric only
- Gross vehicle weight in metric tons, which sets the weight bracket inside each power source group
- Whether the unit is a cab chassis or a completed vehicle, since the duty rates differ
- For dumpers, the payload capacity in metric tons
Often confused with
- Heading 8703Sedans, SUVs and passenger vans
Principally designed to carry persons, not goods.
- Heading 8701Agricultural or industrial tractors
Tractors are classified separately even when used to pull goods trailers.
- Heading 8705Tow trucks, fire engines and mobile cranes
Special purpose vehicles, not principally for goods transport.
- Heading 8709Self-propelled pallet trucks used in warehouses
Works trucks for short-distance movement in factories and docks.
- Heading 8716Cargo trailers and semi-trailers
Not mechanically propelled, so they fall outside 8704.
Frequently asked questions
What is the HTS code for an electric cargo van?
A goods vehicle with only an electric motor for propulsion is classified under 8704.60.00.00, which carries a general (MFN) rate of 25%.
What is the duty on a diesel pickup truck under 5 metric tons G.V.W.?
It falls under 8704.21.01.00, with a general (MFN) rate of 25%.
How do I classify a diesel box truck with a G.V.W. of 11 metric tons?
If it is imported as a cab chassis, use 8704.22.11.40 at a general (MFN) rate of 4%. If it is a completed vehicle with the body fitted, use 8704.22.51.40 at a general (MFN) rate of 25%.
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.
All lines in heading 8704
- 8704.10.10.00Dumpers designed for off-highway use / Cab chassisFree
- 8704.10.50.20With a capacity of 40.8 metric tons or lessFree
- 8704.10.50.30With a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tonsFree
- 8704.10.50.40With a capacity exceeding 63.5 metric tons but not exceeding 90.7 metric tonsFree
- 8704.10.50.50With a capacity exceeding 90.7 metric tonsFree
- 8704.10.50.60Dumpers designed for off-highway use / OtherFree
- 8704.21.01.00G.V.W. not exceeding 5 metric tons25%
- 8704.22.11.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons4%
- 8704.22.11.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons4%
- 8704.22.11.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons4%
- 8704.22.11.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons4%
- 8704.22.51.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons25%
- 8704.22.51.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons25%
- 8704.22.51.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons25%
- 8704.22.51.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons25%
- 8704.23.01.00G.V.W. exceeding 20 metric tons25%
- 8704.31.01.20G.V.W. not exceeding 2.5 metric tons25%
- 8704.31.01.40G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons25%
- 8704.32.01.10G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons25%
- 8704.32.01.20G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons25%
- 8704.32.01.30G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons25%
- 8704.32.01.40G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons25%
- 8704.32.01.50G.V.W. exceeding 20 metric tons25%
- 8704.41.00.00G.V.W. not exceeding 5 metric tons25%
- 8704.42.00.20G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons25%
- 8704.42.00.40G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons25%
- 8704.42.00.60G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons25%
- 8704.42.00.80G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons25%
- 8704.43.00.00G.V.W. exceeding 20 metric tons25%
- 8704.51.00.20G.V.W. not exceeding 2.5 metric tons25%
- 8704.51.00.40G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons25%
- 8704.52.00.10G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons25%
- 8704.52.00.20G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons25%
- 8704.52.00.30G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons25%
- 8704.52.00.40G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons25%
- 8704.52.00.50G.V.W. exceeding 20 metric tons25%
- 8704.60.00.00Motor vehicles for the transport of goods / Other, with only electric motor for propulsion25%
- 8704.90.01.00Motor vehicles for the transport of goods / Other25%