HS Code for Performance car

A performance car, characterized by a high-displacement engine, is classified under HS code 8703.24. This code is part of Chapter 87, which covers vehicles other than railway or tramway rolling stock. Specifically, heading 8703 applies to motor cars and other motor vehicles principally designed for the transport of persons. The subheading 8703.24 is reserved for vehicles equipped with only a spark-ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 3,000cc. Most high-performance sports cars, supercars, and luxury grand tourers fall into this category because their engines are designed for high power output, which typically requires a displacement larger than the 3.0-liter threshold. The classification is based strictly on the engine type (spark-ignition) and the displacement volume, rather than the vehicle's top speed or aesthetic design.

Products Included

• Sports cars with V8, V10, or V12 engines exceeding 3,000cc
• Luxury sedans with engine displacements over 3.0 liters
• Supercars and hypercars with large-capacity internal combustion engines
• High-performance SUVs designed primarily for passenger transport with engines over 3,000cc

Common Misclassification

Performance cars are most commonly misclassified under 8703.23, which covers engines between 1,500cc and 3,000cc. This occurs when the displacement is exactly 3,000cc or slightly under. Another common error involves hybrid performance cars; if the vehicle has both an electric motor and a spark-ignition engine, it must be classified under 8703.40 or 8703.60, depending on whether it is a plug-in hybrid. Purely electric performance cars are classified under 8703.80. Additionally, vehicles designed for racing that are not street-legal might sometimes be confused with standard passenger cars, though they generally still fall under 8703 unless they meet specific criteria for other headings.

FAQ

What is the HS code for a performance car?

The HS code is 8703.24, provided the car has a spark-ignition internal combustion engine with a capacity exceeding 3,000cc.

Does this code apply to turbo-charged engines with lower displacement?

No, if a performance car uses a 2.0L turbo engine, it would be classified under 8703.23, regardless of its horsepower or performance capabilities, as the HS code is determined by physical displacement.