Automotive & Vehicles HS Codes

Overview

The "Automotive & Vehicles" industry within the Harmonized System (HS) primarily encompasses the classification of motor vehicles, their parts, and essential components. Classification hinges on the vehicle's function, type, and engine characteristics, with specific provisions for parts and accessories. While Chapter 87 serves as the core, other chapters are crucial for classifying materials and components that constitute a vehicle, such as rubber products (tires), glass, and articles of iron or steel. Understanding the interplay between these chapters and the General Interpretative Rules (GIRs) is vital for accurate classification, especially when distinguishing between general-purpose articles and those specifically designed for automotive use.

Key HS Chapters

The following chapters are fundamental for classifying products within the Automotive & Vehicles industry:

• Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

  This is the primary chapter for all types of motor vehicles, including passenger cars, trucks, motorcycles, special purpose vehicles, and their dedicated parts and accessories. It covers everything from complete vehicles to chassis, bodies, engines, and other mechanical components.

• Chapter 40: Rubber and articles thereof

  This chapter is essential for classifying rubber components used in vehicles, most notably pneumatic tires (both new and retreaded), inner tubes, and various rubber gaskets, seals, hoses, and other articles made of vulcanized rubber.

• Chapter 70: Glass and glassware

  This chapter covers all glass products incorporated into vehicles, such as safety glass (windshields, side windows), rear-view mirrors, and other glass articles specifically designed for automotive applications.

• Chapter 73: Articles of iron or steel

  Many structural and functional components of vehicles are made from iron or steel. This chapter classifies items like chassis frames, body panels, fasteners (bolts, nuts), springs, wheels, and other fabricated articles of iron or steel used in vehicle manufacturing.

Popular Products

Here are 10 commonly traded products within the Automotive & Vehicles industry:

• Passenger Cars (e.g., HS 8703.23)
• Trucks for Transport of Goods (e.g., HS 8704.21)
• Motorcycles (e.g., HS 8711.20)
• Pneumatic Rubber Tires (e.g., HS 4011.10)
• Safety Glass for Vehicles (e.g., HS 7007.11)
• Internal Combustion Piston Engines (e.g., HS 8708.40 - as parts)
• Gearboxes for Motor Vehicles (e.g., HS 8708.40)
• Steel Wheels for Vehicles (e.g., HS 8708.70)
• Body Parts for Motor Vehicles (e.g., HS 8708.29)
• Rubber Gaskets and Seals (e.g., HS 4016.93)

Classification Tips

Accurate classification in the automotive sector requires careful attention to detail:

• Parts vs. General Articles: A common mistake is classifying a part under a general chapter (e.g., Chapter 73 for steel articles) when it is specifically designed for a motor vehicle. If a part is identifiable as solely or principally for a vehicle of Chapter 87, it generally falls under heading 8708, 8709, or 8714, even if made of materials covered by other chapters.
• Material Composition: For components not specifically provided for in Chapter 87, the material composition becomes paramount. For instance, a rubber hose for a car engine would fall under Chapter 40, while a plastic hose might fall under Chapter 39.
• Completeness and Essential Character: Incomplete or unfinished vehicles are classified as complete if they have the essential character of the complete vehicle (GIR 2(a)).
• Electrical Components: While not explicitly listed in the primary chapters for this guide, remember that electrical parts (e.g., lighting, wiring harnesses) are typically classified in Chapter 85.

Average Duty Rates

Duty rates for the Automotive & Vehicles industry vary significantly by country, trade agreements, and product type. General ranges are as follows:

These ranges are indicative; specific rates depend on the importing country's tariff schedule and any applicable free trade agreements.

Chapters Covered

• Chapter 40 Rubber and articles thereof
• Chapter 70 Glass and glassware
• Chapter 73 Iron or steel articles
• Chapter 87 Vehicles; other than railway or tramway rolling stock, and parts and accessories thereof

Frequently Asked Questions