Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
9 declarable lines
Heading 8707 covers bodies and cabs for the motor vehicles of headings 8701 to 8705, meaning the shell or cab that carries the driver and passengers or encloses the engine, not the whole vehicle. It splits first by vehicle type: 8707.10 covers bodies for the passenger-type vehicles of heading 8703, and 8707.90 covers all other bodies and cabs, including those for tractors, buses, goods vehicles and special purpose vehicles. Rates run from free for agricultural tractor bodies to 4% for most other bodies and cabs.
Products in this heading
- Body shell for a passenger automobile, unpainted and without interior trim
- Replacement body for a station wagon or racing car
- Cab for a heavy highway tractor unit
- Cab for an agricultural tractor
- Body for a bus or coach built on a heading 8702 chassis
- Body for a dump truck or delivery truck of heading 8704
- Body for a fire fighting vehicle or mobile crane of heading 8705
- Cab for an off-highway dump tractor of subheading 8701.23
How to choose the right subheading
- Identify the heading of the vehicle the body or cab is made for, from 8701 through 8705.
- Decide whether the vehicle is of heading 8703 (passenger type); if so the body goes in 8707.10, otherwise 8707.90.
- For tractor bodies, check whether the tractor is suitable for agricultural use, which gives the free rate line.
- Confirm the item is a body or cab, not a loose part; loose parts are classified elsewhere.
- Pick the declarable line that names the destination vehicle heading or subheading.
Often confused with
- Heading 8708Bumpers, doors, fenders and other body panels sold as parts
Parts and accessories for these vehicles are classified in 8708, not as a body.
- Heading 8703A complete assembled passenger car
A finished vehicle is classified by its own heading, not as a body.
- Heading 8716Body of a trailer or semi-trailer
Trailers are not motor vehicles of headings 8701 to 8705, so their bodies fall in 8716.
- Chassis fitted with an engine but no body
A chassis with cab or engine is classified separately from the body itself.
- Heading 8709Parts of self-propelled works trucks used in warehouses
Works trucks are outside headings 8701 to 8705, so their parts go to 8709.
Frequently asked questions
What is the HTS code for a passenger automobile body?
Bodies for passenger automobiles of heading 8703 are classified under 8707.10.00.20. The general (MFN) rate for that line is 2.5%.
What is the duty on a cab for a goods vehicle?
A cab or body for a vehicle of heading 8704 falls under 8707.90.50.60. The general (MFN) rate is 4%.
How do I classify a body for an agricultural tractor?
Bodies for tractors suitable for agricultural use go under 8707.90.10.00. That line carries a general (MFN) rate of Free.
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 8707
- 8707.10.00.20Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 / For vehicles of heading 8703 / For passenger automobiles2.5%
- 8707.10.00.30For vehicles having offset steering and a floorboard width of at least 114.3 cm but not more than 139.7 cm, as described in statistical note 2 to this chapter2.5%
- 8707.10.00.90For vehicles of heading 8703 / For other vehicles / Other2.5%
- 8707.90.10.00For tractors suitable for agricultural useFree
- 8707.90.50.20For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.294%
- 8707.90.50.40Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 / For vehicles of heading 87024%
- 8707.90.50.60Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 / For vehicles of heading 87044%
- 8707.90.50.80Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 / For vehicles of heading 87054%
- 8707.90.50.90Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 / For other vehicles4%