Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc

This code covers motor cars and other vehicles designed for transporting people with spark-ignition engines between 1,500cc and 3,000cc. Use this code when importing passenger vehicles within that engine size, keeping in mind duty is generally 2.5% but may be free depending on the country of origin and any applicable trade agreements.

Detailed information for HTS Code 8703.23.01

This tariff classification falls within Chapter 87, which covers vehicles and their parts and accessories, excluding railway and tramway rolling stock. Specifically, the code 8703.23.01 covers motor cars designed for passenger transport with spark-ignition engines exceeding 1,500cc but not exceeding 3,000cc. Several subdivisions exist, detailing vehicle types like motor homes, station wagons with varying engine sizes and heights, or whether the vehicle is new or used, so select the suffix that most accurately describes the vehicle’s characteristics for proper statistical reporting. Pay close attention to engine cylinder count and vehicle height when choosing the correct statistical suffix.

Chapter	Chapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Section	Section XVII - Vehicles, Aircraft, Vessels and Associated Transport Equipment

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

2.50%

Standard trade partners (NTR)

Special Duty

Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM, P,PA,PE,S,SG)

Eligible FTA or preference programs

The general duty rate for HTS code 8703.23.01 is 2.50%, applying to standard trade partners (NTR). However, a duty-free rate is available for goods originating from eligible FTA or preference program countries (A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). This preferential treatment applies to all subdivisions (8703.23.01.10 through 8703.23.01.90). Reporting units are not specified; therefore, it's crucial to confirm the required units with the relevant import authority.

Rate of Duty (Column 2): 10%

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Code subdivisions

8703.23.01.10

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Motor homes

Parent subheading for dairy herd replacements

8703.23.01.20

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > New: > Having engines with not more than 4 cylinders: > Station wagons and passenger vans: > Station wagons under 160 cm in height

8703.23.01.30

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > New: > Having engines with not more than 4 cylinders: > Station wagons and passenger vans: > Other

8703.23.01.40

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > New: > Having engines with not more than 4 cylinders: > Other

8703.23.01.60

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > New: > Having engines with more than 4 cylinders but not more than 6 cylinders

8703.23.01.70

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > New: > Having engines with more than 6 cylinders

8703.23.01.90

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: > Other vehicles, with only spark-ignition internal combustion piston engines: > Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc > Other: > Used

View HTS reference

Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF XVII 87-1 Notes 1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails. 2. For the purposes of this chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. 4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503. Subheading Note 1. Subheading 8708.22.00 covers: (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705. Additional U.S. Notes 1. Road tractors, trailers and semi-trailers remain separately classified in headings 8701 and 8716, respectively, even when entered together. 2. For the purposes of classifying bicycles under the provisions therefore in heading 8712, the diameter of each wheel is the diameter measured to the outer circumference of the tire which is mounted thereon or, if none is mounted thereon, of the usual tire for such wheel. Statistical Note 1. For the purposes of statistical reporting numbers in headings 8701 and 8703, report as “new” only those motor vehicles that have been produced or assembled but have not been sold to any person or entity other than a manufacturer, distributor or dealer. Report as “used” only those motor vehicles the equitable or legal title to which has been transferred via a first sale by a manufacturer, distributor or dealer to an ultimate purchaser. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XVII 87-2

Section notes

SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT XVII-1 Notes 1. This section does not cover articles of heading 9503 or 9508, or sleds, bobsleds, toboggans or the like of heading 9506. 2. The expressions "parts"and"parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016); (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (

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November 15, 2025

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