HS code · 4-digit heading
HS Code 87.06 – Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705
What HS 87.06 covers
Heading 8706 in the Harmonized System (HS) encompasses 'Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705.' This classification is crucial for international trade, specifically within the automotive manufacturing sector. It covers the fundamental structural framework of a vehicle, complete with its engine, but without the bodywork. The scope is strictly limited to chassis intended for tractors (8701), motor vehicles for transport of ten or more persons (8702), passenger cars (8703), goods vehicles (8704), and special purpose motor vehicles (8705). This delineation is vital for customs authorities as it distinguishes a semi-finished product from a complete vehicle (which would fall under 8701-8705) or mere parts (8708). Key sub-categories are not explicitly defined at the 4-digit level but are implicitly understood based on the type of vehicle the chassis is designed for (e.g., truck chassis, bus chassis, passenger car chassis). This classification is paramount for trade compliance, affecting import duties, taxes, and regulatory requirements, particularly in countries with local automotive assembly industries where chassis are imported for 'knock-down' (CKD/SKD) operations. Historically, the trade in chassis with engines has facilitated the growth of automotive manufacturing hubs globally, allowing countries to assemble vehicles locally, creating jobs and fostering industrial development. It serves as a cornerstone for global automotive supply chains, forming a bridge between component manufacturing and final vehicle production within Section XVII (Vehicles, Aircraft, Vessels and Associated Transport Equipment).
- Covers
Truck chassis with diesel engine, bus chassis with petrol engine, passenger car chassis with electric motor, light commercial vehicle chassis with engine, heavy-duty truck chassis with engine, fire truck chassis with engine, ambulance chassis with engine, concrete mixer truck chassis with engine, refuse collection vehicle chassis with engine, motor home chassis with engine, specialized utility vehicle chassis with engine, bare chassis frame with attached engine, chassis for off-road vehicles with engine, articulated bus chassis with engine, long-haul truck chassis with engine, school bus chassis with engine, delivery van chassis with engine, chassis for electric city buses with electric powertrain, chassis for luxury coaches with high-performance engine, chassis for armored personnel carriers (if not fighting vehicles themselves) with engine, mining truck chassis with engine, airport tarmac vehicle chassis with engine, chassis for recreational vehicles with engine.
- Examples
A major Japanese automaker exports thousands of truck chassis, complete with engines, from its factories in Japan to assembly plants in Thailand and Mexico. These chassis form the base for locally assembled pickup trucks and commercial vehicles, benefiting from favorable import duties on semi-knocked-down (SKD) kits under regional trade agreements. Similarly, a German luxury car manufacturer ships specialized passenger car chassis with high-performance engines to its U.S. assembly facility. There, the bodies are fitted, and the vehicles are completed for the North American market, optimizing logistics and meeting local content requirements. In another scenario, a Chinese bus manufacturer supplies electric bus chassis, including the electric powertrain, to various cities in South America, enabling local companies to build and operate electric public transport systems, often supported by government incentives for green transportation.
Subheadings under 87.06 1
Codes often confused with 87.06
Common mistake. Common misclassifications for 8706 often involve confusing it with complete vehicles (Headings 8701-8705) or general 'parts and accessories' (8708). A chassis with an engine, but lacking a body, is distinct from a fully assembled vehicle like a passenger car (8703) or a goods vehicle (8704). The presence of the engine is the key differentiator from a mere 'frame' which might fall under 8708. Conversely, classifying a bare frame without an engine under 8706 is incorrect; such frames would typically fall under 8708 as parts. Ensuring the 'fitted with engines' criterion is met and that the item is clearly not a complete vehicle is essential to avoid errors.
Top exporters and importers of HS code 8706, 2025
In 2025, the largest exporter of HS code 8706 in UN Comtrade data was Brazil, with 18% of world exports; the largest importer in UN Comtrade data was the United Arab Emirates, with about 7.3% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Brazil $582M 18% of world exports
- 2 Sweden $433M 14% of world exports
- 3 China $370M 12% of world exports
World total: $3.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Arab Emirates* ~$251M 7.3% of world imports · partner records ↗
- 2 Argentina $200M 5.8% of world imports
- 3 Egypt $175M 5.1% of world imports
World total: $3.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 87.06
What is HS code 8706?
HS code 8706 is a 4-digit heading in the Harmonized System that covers: Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705. Heading 8706 in the Harmonized System (HS) encompasses 'Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705.' This classification is crucial for international trade, specifically within the automotive manufacturing sector. It covers the fundamental structural framework of a vehicle, complete with its engine, but without the bodywork. The scope is strictly limited to chassis intended for tractors (8701), motor vehicles for transport of ten or more persons (8702), passenger cars (8703), goods vehicles (8704), and special purpose motor vehicles (8705). This delineation is vital for customs authorities as it distinguishes a semi-finished product from a complete vehicle (which would fall under 8701-8705) or mere parts (8708). Key sub-categories are not explicitly defined at the 4-digit level but are implicitly understood based on the type of vehicle the chassis is designed for (e.g., truck chassis, bus chassis, passenger car chassis). This classification is paramount for trade compliance, affecting import duties, taxes, and regulatory requirements, particularly in countries with local automotive assembly industries where chassis are imported for 'knock-down' (CKD/SKD) operations. Historically, the trade in chassis with engines has facilitated the growth of automotive manufacturing hubs globally, allowing countries to assemble vehicles locally, creating jobs and fostering industrial development. It serves as a cornerstone for global automotive supply chains, forming a bridge between component manufacturing and final vehicle production within Section XVII (Vehicles, Aircraft, Vessels and Associated Transport Equipment).
What products fall under HS code 8706?
Truck chassis with diesel engine, bus chassis with petrol engine, passenger car chassis with electric motor, light commercial vehicle chassis with engine, heavy-duty truck chassis with engine, fire truck chassis with engine, ambulance chassis with engine, concrete mixer truck chassis with engine, refuse collection vehicle chassis with engine, motor home chassis with engine, specialized utility vehicle chassis with engine, bare chassis frame with attached engine, chassis for off-road vehicles with engine, articulated bus chassis with engine, long-haul truck chassis with engine, school bus chassis with engine, delivery van chassis with engine, chassis for electric city buses with electric powertrain, chassis for luxury coaches with high-performance engine, chassis for armored personnel carriers (if not fighting vehicles themselves) with engine, mining truck chassis with engine, airport tarmac vehicle chassis with engine, chassis for recreational vehicles with engine.
What are common misclassifications for HS code 8706?
Common misclassifications for 8706 often involve confusing it with complete vehicles (Headings 8701-8705) or general 'parts and accessories' (8708). A chassis with an engine, but lacking a body, is distinct from a fully assembled vehicle like a passenger car (8703) or a goods vehicle (8704). The presence of the engine is the key differentiator from a mere 'frame' which might fall under 8708. Conversely, classifying a bare frame without an engine under 8706 is incorrect; such frames would typically fall under 8708 as parts. Ensuring the 'fitted with engines' criterion is met and that the item is clearly not a complete vehicle is essential to avoid errors.
Which countries are the top exporters of goods under HS code 8706?
In 2025, the top exporters of HS code 8706 in UN Comtrade data were Brazil ($582M, 18% of world exports), Sweden ($433M) and China ($370M). World exports came to about $3.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 8706?
In 2025, the top importers of HS code 8706 in UN Comtrade data were the United Arab Emirates (about $251M, 7.3% of world imports), Argentina ($200M) and Egypt ($175M). World imports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 8706 structured?
HS code 8706 is a 4-digit heading under Chapter 87 of the Harmonized System. The first 2 digits (87) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.