Chapter 87
Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Section XVII — Vehicles, aircraft, vessels and associated transport equipment · 16 headings · 98 subheadings
Duty in chapter 87 at a glance
Counted across the 476 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 173 of 476 stating a rate
- Ad valorem range
- 1.4% – 25%
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 87 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Section XVII notes VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
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 (chapter 39);
(c) Articles of chapter 82 (tools);
(d) Articles of heading 8306;
(e) Machines or apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
(f) Electrical machinery or equipment (chapter 85);
(g) Articles of chapter 90;
(h) Articles of chapter 91;
(ij) Arms (chapter 93);
(k) Luminaires and lighting fittings and parts thereof of heading 9405; or
(l) Brushes of a kind used as parts of vehicles (heading 9603).
3. References in chapters 86 to 88 to "parts"or"accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this section:
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of chapter 88.
5. Air-cushion vehicles are to be classified within this section with the vehicles to which they are most akin as follows:
(a) In chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In chapter 87 if designed to travel over land or over both land and water;
(c) In chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signaling, safety or traffic control equipment for hovertrain transport systems as signaling, safety or traffic control equipment for railways.
Chapter 87 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
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.
Chapter 87 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
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.
Chapter 87 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
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.
Chapter 87 — Statistical Notes
US statistical reporting only. NOT classification law.
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.
2. For purposes of statistical reporting number 8707.10.0030, “offset steering” refers to the provision of a steering column that is not in the centerline of the chassis. The term “floorboard width of at least 114.3 cm but not more than 139.7 cm” refers to the width of the floorboard of a vehicle body measured at its widest point.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 87
8701 Tractors (other than tractors of heading 8709)
8702 Motor vehicles for the transport of ten or more persons, including the driver
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
8704 Motor vehicles for the transport of goods
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units)
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8713 Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled
8714 Parts and accessories of vehicles of headings 8711 to 8713
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof
Other chapters
Common questions
What does HS chapter 87 cover?
Vehicles other than railway or tramway rolling stock, and parts and accessories thereof. It contains 16 headings and 98 six-digit subheadings, and sits in Section XVII (vehicles, aircraft, vessels and associated transport equipment).
What is excluded from chapter 87?
1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
Are chapter 87's notes legally binding?
This chapter carries 10 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading. A further 2 statistical note paragraph(s) govern US reporting only and are not classification law.