HS Code for Tow truck

Tow trucks, technically referred to as break-down lorries, are classified under HS code 8705.90. Chapter 87 covers vehicles other than railway or tramway rolling-stock. While most vehicles are classified based on the transport of persons (8703) or goods (8704), heading 8705 is reserved for special purpose motor vehicles. These are vehicles that are not primarily designed for the transport of persons or goods but are instead equipped with various devices that allow them to perform certain non-transport functions. A tow truck is specifically designed to recover or move disabled vehicles and is equipped with hoists, winches, or lifting platforms. Under GRI 1, the classification is driven by the fact that the vehicle's primary utility is its specialized equipment rather than its capacity to carry cargo. The subheading 8705.90 is the residual category for special purpose vehicles that are not specifically named in other subheadings like fire fighting vehicles (8705.30) or concrete-mixer lorries (8705.40). The chassis of a tow truck is typically a modified truck chassis, but the permanent integration of the recovery equipment defines its classification under 8705.

Products Included

• Break-down lorries (tow trucks)
• Vehicles equipped with winches and lifting tackle for recovery
• Road-sweepers
• Spraying lorries of all kinds
• Mobile workshops and radiological units
• Mobile cranes (if integrated into a vehicle chassis)

Common Misclassification

Tow trucks are often misclassified under 8704.21 or 8704.22, which cover motor vehicles for the transport of goods. This error occurs because the vehicle looks like a standard truck; however, because its primary function is recovery rather than haulage, 8705 is the correct heading. Another confusion arises with 8426, which covers cranes and lifting machinery. If the lifting mechanism is an integral part of a motor vehicle chassis, it belongs in 8705, not 8426.

FAQ

What is the HS code for a tow truck?

The HS code for a tow truck (break-down lorry) is 8705.90, as it is a special purpose motor vehicle.

Can a tow truck be classified as a goods transport vehicle?

No, because its primary design is for vehicle recovery and specialized tasks, it is excluded from 8704 and must be placed in 8705.