HS 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 DEFINITION & DISAMBIGUATION
HS Heading 8703 encompasses 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. It classifies 14 6-digit WCO subheadings within Chapter 87 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8703
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8703.10 | Vehicles specially designed for traveling on snow; golf carts and similar vehicles | 87 | View 8703.10 Package → |
| 8703.21 | Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity not exceeding 1,000 cc | 87 | View 8703.21 Package → |
| 8703.22 | Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 87 | View 8703.22 Package → |
| 8703.23 | Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 87 | View 8703.23 Package → |
| 8703.24 | Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 3,000 cc | 87 | View 8703.24 Package → |
| 8703.31 | Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc | 87 | View 8703.31 Package → |
| 8703.32 | Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 87 | View 8703.32 Package → |
| 8703.33 | Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity exceeding 2,500 cc | 87 | View 8703.33 Package → |
| 8703.40 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 87 | View 8703.40 Package → |
| 8703.50 | Other vehicles, with both compression-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 87 | View 8703.50 Package → |
| 8703.60 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 87 | View 8703.60 Package → |
| 8703.70 | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 87 | View 8703.70 Package → |
| 8703.80 | Other vehicles, with only electric motors for propulsion | 87 | View 8703.80 Package → |
| 8703.90 | Other | 87 | View 8703.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8703
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8703 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8703 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8703 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8703?
HS Heading 8703 covers 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, grouping 14 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8703?
Subheadings under Heading 8703 range from 8703.11 to 8703.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8703?
US MFN general duty rates for Heading 8703 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8703?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8703?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8703?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8703 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8703?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8703?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8703?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.