Product classification
HS code for ATV: 8703.10
Vehicles, specially designed for travelling on snow, golf cars and similar vehicles.
Classification of ATV under HS 8703.10
All-Terrain Vehicles (ATVs) are classified under HS code 8703.10, which encompasses vehicles specially designed for traveling on snow, golf cars, and similar vehicles. While Chapter 87 generally covers vehicles other than railway or tramway rolling-stock, subheading 8703.10 is the specific landing spot for off-road vehicles that do not meet the standard definition of a passenger motor car or a freight vehicle. The classification depends on the vehicle's physical characteristics, such as having a saddle-type seat, handlebars for steering, and low-pressure tires. These features distinguish ATVs from standard road-going automobiles. Even though they are used for transport, their specialized off-road design dictates their placement in this specific niche of the Harmonized System. Customs rulings often emphasize the "off-road" nature, noting the lack of standard road-safety features like turn signals or specific braking systems required for highway use. If the vehicle has a steering wheel and side-by-side seating, it may still fall here if it is "similar" to a golf car. The distinction between recreational and utility use is a primary factor in determining the final tariff rate applied to these off-road vehicles.
- Covers
- Quad bikes (four-wheeled ATVs)
- Three-wheeled off-road vehicles
- Snowmobiles
- Golf carts and similar buggies
- Recreational off-road vehicles with saddle seats
- Also under 8703.10
- Polaris Indy
- Yamaha Sidewinder
- Club Car Precedent
- E-Z-GO Express
- Ski-Doo
- Arctic Cat M8000
Codes often confused with 8703.10
Common mistake. ATVs are frequently misclassified under 8703.21 (standard passenger cars with small engines) or 8704.21 (vehicles for the transport of goods). The latter occurs often with Utility Task Vehicles (UTVs) that have a cargo bed. If the vehicle is primarily for off-road recreation rather than hauling, 8703.10 is the correct code. Confusion also exists with 8711 for motorcycles, but the presence of four wheels usually excludes them from that heading.
Top exporters and importers of HS 870310 (the code used for ATV), 2025
In 2025, the largest exporter of HS 870310 (the code used for ATV) in UN Comtrade data was China, with 64% of world exports; the largest importer in UN Comtrade data was the United States, with 35% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 870310, not only ATV.
Top exporters 2025 · share of world exports
- 1 China $2.5B 64% of world exports
- 2 United States $473M 12% of world exports
- 3 Canada $242M 6.2% of world exports
World total: $3.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $994M 35% of world imports
- 2 Canada $380M 13% of world imports
- 3 Russia* ~$217M 7.6% of world imports · partner records ↗
World total: $2.9B 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.
Brazil NCM code for ATV
Brazil classifies ATV under NCM 8703.10.00: HS 8703.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about ATV
What is the HS code for ATV?
The HS code for ATV is 870310 (Vehicles; specially designed for travelling on snow, golf cars and similar vehicles). The standard HS code for an All-Terrain Vehicle (ATV) is 8703.10.
How do I classify ATV for customs?
ATV is classified under HS code 870310 — Vehicles; specially designed for travelling on snow, golf cars and similar vehicles. This is a 6-digit subheading level code.
Is a UTV classified the same as an ATV?
Not necessarily. While many UTVs fall under 8703.10 as "similar vehicles" to golf cars, those with significant cargo capacity may be classified under 8704 as transport vehicles.
Which countries are the top exporters of ATV (HS 870310)?
In 2025, the top exporters of HS 870310 (the code used for ATV) in UN Comtrade data were China ($2.5B, 64% of world exports), the United States ($473M) and Canada ($242M). World exports came to about $3.9B, 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 ATV (HS 870310)?
In 2025, the top importers of HS 870310 (the code used for ATV) in UN Comtrade data were the United States ($994M, 35% of world imports), Canada ($380M) and Russia (about $217M). World imports came to about $2.9B, 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.
Is the HS code for ATV the same in all countries?
The base HS code 870310 for ATV is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for ATV in Brazil?
In Brazil, ATV (HS 870310) is classified under NCM 8703.10.00.