HTSUS, United States

8704.23.01.00

G.V.W. exceeding 20 metric tons

Classification path

  1. Motor vehicles for the transport of goods
  2. Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
  3. G.V.W. exceeding 20 metric tons

Rates of duty

General (MFN)
25%
Column 2Cuba, North Korea, Russia, Belarus
25%
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.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA
25%U.S.-Korea FTA

Related lines in heading 8704

About heading 8704

Motor vehicles for the transport of goods

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.

Full guide to heading 8704

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

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%.

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

HTS 8704.23.01.00: G.V.W. exceeding 20 metric tons, 25% duty | HTSBase