Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 87042300: Motor Vehicles for Transport of Goods with Compressed-Ignition Internal Combustion Reciprocating Piston Engine and Gross Vehicle Weight over 20 Metric Tons

The HS Code 87042300 refers to motor vehicles specifically designed for the transportation of goods. These vehicles are equipped with a compressed-ignition internal combustion reciprocating piston engine and have a gross vehicle weight (GVW) exceeding 20 metric tons.

When importing goods classified under this HS code, it is essential to be aware of the relevant trade regulations and tariff rates. The bound or most-favored-nation (MFN) duty rate for this product is 25%. This means that whenever a country lowers a trade barrier or opens up a market, it must do so for the same goods or services from all its trading partners. Therefore, the duty rate of 25% applies consistently to imports of motor vehicles for goods transport with the specified characteristics.

The quantity unit for this HS code is the number (NO), indicating the count or quantity of vehicles being imported or exported.

Several special tariff preference programs are available for imports of motor vehicles under HS Code 87042300. These programs provide reduced or duty-free rates for specific countries or regions. The following is a breakdown of the special tariff preference programs applicable to this HS code:

• Free: Imports from least-developed beneficiary developing countries eligible for Generalized System of Preferences (GSP) under this subheading receive duty-free treatment. The GSP provides preferential tariff treatment for eligible products from developing countries.
• Australia Special Rate: Duty-free treatment under the Automotive Products Trade Act (APTA) for imports from Australia.
• Bahrain Special Rate: Duty-free treatment for imports from Bahrain.
• NAFTA for Canada: Duty-free treatment under the North American Free Trade Agreement (NAFTA) for imports from Canada.
• Chile Special Rate: Duty-free treatment for imports from Chile.
• Africa Growth and Opportunity Act (AGOA): Duty-free treatment for imports from eligible African countries under the AGOA program.
• Caribbean Basin Initiative (CBI): Duty-free treatment for imports from eligible Caribbean countries under the CBI program.
• Israel Special Rate: Duty-free treatment for imports from Israel.
• Andean Trade Preference Act (ATPA): Duty-free treatment for imports from eligible Andean countries under the ATPA program.
• Jordan Special Rate: Duty-free treatment for imports from Jordan.
• Morocco Special Rate: Duty-free treatment for imports from Morocco.
• NAFTA for Mexico: Duty-free treatment under NAFTA for imports from Mexico.
• Oman Special Rate: Duty-free treatment for imports from Oman.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Duty-free treatment for imports from eligible countries in the DR-CAFTA region.
• Peru Special Rate: Duty rate of 7.5% for imports from Peru.
• Singapore Special Rate: Duty rate of 7.5% for imports from Singapore.

When importing motor vehicles under HS Code 87042300 into the United States, certain states have been identified as major importers:

• California
• Michigan
• Montana
• Utah

On the other hand, the following states are recognized as major exporters of motor vehicles with the specified characteristics:

• District of Columbia
• Iowa
• Minnesota
• South Dakota
• District of Columbia
• Kentucky
• Delaware
• Indiana
• Kentucky
• Michigan
• Mississippi
• Missouri
• Oregon

Understanding the HS Code 87042300 and its associated trade regulations, tariff rates, and special preference programs is crucial for importers and exporters involved in the transportation of goods using motor vehicles with compressed-ignition internal combustion reciprocating piston engines and a gross vehicle weight exceeding 20 metric tons. Compliance with these regulations ensures smooth and efficient international trade operations.