HS Code for Vehicle body

The classification of vehicle bodies for passenger motor vehicles falls under HS code 8707.10. Heading 8707 covers bodies (including cabs) for the motor vehicles of headings 8701 to 8705. Subheading 8707.10 is specifically for those vehicles classified under heading 8703, which includes motor cars and other motor vehicles principally designed for the transport of persons. This classification includes the entire shell of the vehicle, often referred to as the 'body in white' (BIW). A vehicle body classified here may be fully trimmed (including seats, dashboards, and internal upholstery) or may be an empty shell. It may also include attached components such as doors, hoods, trunk lids, and windows. The essential characteristic of a product in 8707.10 is that it constitutes the structural housing for the passengers and the mechanical components, but it does not yet include the chassis or the engine. According to the Explanatory Notes, bodies of heading 8707 can be made of various materials, including steel, aluminum, or fiberglass. The classification is straightforward under GRI 1, as the heading specifically names 'bodies.' However, if the body is already mounted on a chassis with an engine, the entire assembly is classified as a complete vehicle under 8703. If it is a chassis with an engine but no body, it falls under 8706. Therefore, 8707.10 is strictly for the body assembly itself.

Products Included

• Car bodies (shells) for passenger vehicles
• Cabs for passenger-carrying vans
• Body-in-white (BIW) assemblies
• Fully trimmed vehicle bodies without chassis
• Fiberglass bodies for kit cars

Common Misclassification

Vehicle bodies are often confused with HS code 8708, which covers parts and accessories of motor vehicles. While 8708 includes individual body parts like fenders, bumpers, and doors, 8707.10 is reserved for the substantially complete body assembly. Another common error is confusing 8707 with 8706. HS code 8706 is for the chassis fitted with an engine, whereas 8707 is for the body that sits on top of that chassis. If both are joined, the product is a complete vehicle of 8703.

FAQ

What is the HS code for vehicle body?

The HS code for a body of a passenger motor vehicle (heading 8703) is 8707.10.

Does this code include the vehicle's engine?

No, if the body is fitted with an engine and chassis, it is classified as a complete vehicle under heading 8703, not as a body under 8707.