Chapter 87, Vehicles / Heading 8703
HTS 8703.23.01.90: Motor cars and other motor vehicles principally designed for the transport of persons, other vehicles, with only spark-ignition internal combustion piston engines, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
Schedule text: Used. Classification: 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
General rate of duty
2.5%
Column 1, USITC schedule
From China, all in
52.5%
Priced live by the Gateway engine
Section 301 China
25%
List 1
Forced labor 301
exempt
9903.05.90
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 2.5% 8703.23.01.90 | 2.5% | $250.00 |
Section 301 China (List 1) | 25% | $2,500.00 |
Section 232 automobiles and parts 9903.94.01 | 25% | $2,500.00 |
Effective duty rate | 52.5% | $5,250.00 |
Checked and not applied
- Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 8703.23.01Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc (rate line, 2.5%)
- 8703.23.01.10Motor homes
- 8703.23.01.20Station wagons under 160 cm in height
- 8703.23.01.30Other
- 8703.23.01.40Other
- 8703.23.01.60Having engines with more than 4 cylinders but not more than 6 cylinders
- 8703.23.01.70Having engines with more than 6 cylinders
Questions about this example
- What is HTS code 8703.23.01.90?
- HTS 8703.23.01.90 covers motor cars and other motor vehicles principally designed for the transport of persons, other vehicles, with only spark-ignition internal combustion piston engines, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc; the schedule's own line text is "Used". Its full classification path in the Harmonized Tariff Schedule of the United States is: 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. It sits in chapter 87 (Vehicles) under heading 8703.
- What is the general duty rate for HTS 8703.23.01.90?
- The Column 1 general rate of duty is 2.5%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 8703.23.01.90 from China?
- Priced on $10,000 of goods, the effective duty from China is 52.5%: 2.5% general rate + 25% Section 301 + 25% Section 232 automobiles and parts. Section 301 applies (List 1). Forced-labor duty: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).
- Which lines are related to HTS 8703.23.01.90?
- It is a statistical line under the 8-digit rate line 8703.23.01 (Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc), which has 6 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.