HS Code 87.07 – Bodies; (including cabs) for the motor vehicles of heading no. 8701 to 8705

HS code 8707 is a 4-digit heading in the Harmonized System that covers: Bodies; (including cabs) for the motor vehicles of heading no. 8701 to 8705. Heading 8707 specifically covers 'Bodies; (including cabs) for the motor vehicles of heading no. 8701 to 8705.' This classification is critical for the automotive industry, dealing with the external structure or shell of motor vehicles. It encompasses the main enclosing structure that provides space for passengers, goods, or special equipment, whether complete or in various stages of assembly, including 'body-in-white' (BIW) structures. This heading is distinct from complete vehicles (8701-8705) and chassis with engines (8706), focusing solely on the body component. The scope includes bodies for tractors (8701), vehicles for transport of persons (8702, 8703), goods vehicles (8704), and special purpose vehicles (8705). It’s important to note that cabs for trucks and other vehicles are explicitly included. The classification matters immensely for trade compliance due to varying tariff rates on finished products versus components. Many countries encourage local assembly by offering lower duties on imported bodies or BIW kits, facilitating 'knock-down' (CKD/SKD) operations. Historically, the trade in vehicle bodies has been a cornerstone of global automotive manufacturing strategies, enabling multinational corporations to decentralize production and adapt vehicles to local market demands. This heading forms a crucial link in the automotive supply chain within Section XVII, allowing for specialized body manufacturing and efficient global distribution.

Passenger car body shells, truck cabs (complete), bus body structures, van body panels, SUV body-in-white (BIW), pickup truck beds, specialized ambulance bodies, fire truck cabs, police car body shells, chassis cab (if just the cab is classified here), partially assembled car bodies, unpainted truck cabs, body components for electric vehicles, customized bus body frameworks, sedan body structures, hatchback body shells, convertible body shells, armored vehicle bodies (if not fighting vehicles themselves), utility vehicle body shells, commercial van bodies, taxi cabs (body only), heavy truck cabs, light truck cabs, recreational vehicle body shells, chassis for bus bodies (if considered part of the body structure).

Misclassification often occurs when distinguishing bodies from complete vehicles (8701-8705) or from individual 'parts and accessories' (8708). A body or cab is the primary structural enclosure, not a full vehicle, and is more substantial than a mere 'part' like a door or fender, which would fall under 8708. Confusion can also arise with non-motorized bodies, such as those for trailers (8716), which are distinct. Traders must ensure the body is clearly identifiable as intended for a motor vehicle of headings 8701 to 8705 and that it constitutes the main structural shell rather than just sub-components.

In 2025, the top exporters of HS code 8707 in UN Comtrade data were China ($1.4B, 15% of world exports), Sweden ($1.1B) and Germany ($880M). World exports came to about $9.2B, 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.

In 2025, the top importers of HS code 8707 in UN Comtrade data were Morocco ($1.7B, 15% of world imports), Kazakhstan ($1.5B) and the Netherlands ($1.3B). World imports came to about $11.6B, 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.

HS code 8707 is a 4-digit heading under Chapter 87 of the Harmonized System. The first 2 digits (87) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.