Product classification
HS code for Tow truck: 8705.90
Vehicles, break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705.
Classification of tow truck under HS 8705.90
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.
- Covers
- 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)
- Also under 8705.90
- JLG telehandlers (if special purpose)
- Elgin Sweeper
- Vactor sewer cleaners
- Miller Industries tow trucks
- Mercedes-Benz Unimog (specialized variants)
Codes often confused with 8705.90
Common mistake. 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.
Top exporters and importers of HS 870590 (the code used for tow truck), 2025
In 2025, the largest exporter of HS 870590 (the code used for tow truck) in UN Comtrade data was the United States, with 18% of world exports; the largest importer in UN Comtrade data was Canada, with 12% 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 870590, not only tow truck.
Top exporters 2025 · share of world exports
- 1 United States $1.7B 18% of world exports
- 2 Italy $1.6B 17% of world exports
- 3 Germany $1.3B 14% of world exports
World total: $9.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $940M 12% of world imports
- 2 United States $725M 9.5% of world imports
- 3 France $430M 5.6% of world imports
World total: $7.6B 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 that did not report are estimated from what other countries recorded trading with them. 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 codes for tow truck
Brazil splits HS 8705.90 into 2 NCM codes. Pick the one that matches your product:
- 8705.90.10Oil-well logging trucks
- 8705.90.90Other special purpose motor vehicles
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about tow truck
What is the HS code for Tow truck?
The HS code for Tow truck is 870590 (Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705). The HS code for a tow truck (break-down lorry) is 8705.90, as it is a special purpose motor vehicle.
How do I classify Tow truck for customs?
Tow truck is classified under HS code 870590 — Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of tow truck (HS 870590)?
In 2025, the top exporters of HS 870590 (the code used for tow truck) in UN Comtrade data were the United States ($1.7B, 18% of world exports), Italy ($1.6B) and Germany ($1.3B). World exports came to about $9.2B, 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 tow truck (HS 870590)?
In 2025, the top importers of HS 870590 (the code used for tow truck) in UN Comtrade data were Canada ($940M, 12% of world imports), the United States ($725M) and France ($430M). World imports came to about $7.6B, 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 Tow truck the same in all countries?
The base HS code 870590 for Tow truck 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 tow truck in Brazil?
Brazil splits HS 870590 into 2 NCM codes, so the right one for tow truck depends on the product's details: 8705.90.10 (Oil-well logging trucks), 8705.90.90 (Other special purpose motor vehicles).