G.V.W. not exceeding 5 metric tons

This code covers motor vehicles for transporting goods with spark-ignition engines and a gross vehicle weight not exceeding 5 metric tons. Use this code when importing these vehicles, keeping in mind a general duty rate of 25%, with potential free or reduced rates depending on the country of origin and any applicable trade agreements, as detailed within Chapter 87.

Detailed information for HTS Code 8704.31.01

This tariff schedule covers motor vehicles designed for transporting goods, falling within Chapter 87, which broadly addresses vehicles other than railway or tramway rolling stock. Specifically, code 8704.31.01 applies to goods vehicles powered solely by spark-ignition internal combustion piston engines and with a Gross Vehicle Weight (G.V.W.) not exceeding 5 metric tons. This code further breaks down into statistical suffixes: 8704.31.01.20 for vehicles with a G.V.W. not exceeding 2.5 metric tons, and 8704.31.01.40 for those exceeding 2.5 metric tons but not exceeding 5 metric tons – choose the suffix that corresponds to the vehicle's actual G.V.W.

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

25%

Standard trade partners (NTR)

Special Duty

Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (KR)

Eligible FTA or preference programs

The general duty rate for HTS code 8704.31.01 and its subdivisions (8704.31.01.20 and 8704.31.01.40) is 25% for standard trade partners (NTR). However, specific countries (A+, AU, B, BH, CL, CO, D, E, IL, JO, MA, OM, P, PA, PE, S, SG) receive a duty-free rate, while Korea (KR) has a 25% rate. Eligibility for these special rates depends on meeting the requirements of applicable Free Trade Agreements or preference programs. No report units are specified; therefore, quantities do not need to be reported. These rates apply consistently to both subdivisions, meaning vehicles weighing under 2.5 metric tons (8704.31.01.20) and those between 2.5 and 5 metric tons (8704.31.01.40) are subject to the same duty structure based on the country of origin.

Rate of Duty (Column 2): 25%

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Code subdivisions

8704.31.01.20

Motor vehicles for the transport of goods: > Other, with only spark-ignition internal combustion piston engine: > G.V.W. not exceeding 5 metric tons > G.V.W. not exceeding 2.5 metric tons

8704.31.01.40

Motor vehicles for the transport of goods: > Other, with only spark-ignition internal combustion piston engine: > G.V.W. not exceeding 5 metric tons > G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons

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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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