HS Code for Cement mixer truck

Cement mixer trucks, also known as concrete-mixer lorries, are classified under HS code 8705.40. This classification is found in Chapter 87, which covers vehicles other than railway or tramway rolling-stock. Heading 8705 is dedicated to special purpose motor vehicles, which are vehicles not primarily designed for the transport of persons or goods but rather for performing a specific technical function. A concrete-mixer truck is a prime example of this, as its primary purpose is the agitation and transport of ready-mix concrete to prevent it from setting before delivery. The integration of the mixing drum onto a motorized chassis distinguishes it from stationary mixers. According to the Explanatory Notes to the Harmonized System, even though these vehicles transport concrete, their specialized construction for mixing during transit places them firmly under 8705 rather than the general cargo vehicle heading 8704. This follows GRI 1 and the specific language of subheading 8705.40.

Products Included

• Transit mixers mounted on truck chassis
• Ready-mix concrete lorries
• Volumetric concrete mixer trucks
• In-transit agitation trucks
• Mobile concrete batching trucks

Common Misclassification

The most frequent error is classifying these vehicles under 8704.22 or 8704.23, which are for standard goods-transport trucks. However, because the mixer is a permanent fixture for a technical process, 8705.40 takes precedence. Another error is using 8474.31, which is only for the mixing machinery itself when not mounted on a vehicle.

FAQ

What is the HS code for cement mixer truck?

The HS code for a cement mixer truck is 8705.40, which covers concrete-mixer lorries.

Why is it not classified as a transport truck?

Under HS rules, vehicles that perform a specific function other than just transport, such as mixing concrete, are classified as special purpose vehicles under 8705.