Harmonized Tariff Schedule of the United States · HTS code · HS 8701.23

8701.23.00

8701.23.00: With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8701 Tractors (other than tractors of heading 8709):
  2. Road tractors for semi-trailers:
  3. 8701.23.00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

What you pay

Importing into USA

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 5 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Additional dutySection 232 — Medium- and heavy-duty vehicles, buses and parts 25%
    Applies to goods from
    all countries
    In force
    from 1 November 2025
    Legal act
    HTSUS 9903.74.01
  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 15%
    Applies to goods from
    United Kingdom
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.05
  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 25%
    Applies to goods from
    all countries except United Kingdom, Russia
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.09
  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 25%
    Applies to goods from
    Russia
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.16
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 23 August 2018
    Legal act
    HTSUS 9903.88.02

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—4%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus25%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 8701.23.00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 4%
  2. 8701.23.00.15 G.V.W. not exceeding 36,287 kg No.
  3. 8701.23.00.45 G.V.W. exceeding 36,287 kg No.
  4. 8701.23.00.80 Used No.

Same subheading in other tariffs

8701.23 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

UK 10% Third-country duty 2 tariff lines EU 16% Third-country duty 2 tariff lines Türkiye 16% Third-country duty 2 tariff lines Canada 6.1% Third-country duty 1 tariff line Mexico 20% – 50% Third-country duty 2 tariff lines · average 35% Brazil 35% Third-country duty 1 tariff line Argentina 35% Third-country duty 2 tariff lines Peru Free Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 3 tariff lines · average 1.7% Japan Free Third-country duty 1 tariff line Taiwan 25% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 5% – 10% Third-country duty 2 tariff lines · average 7.5% Nigeria 10% Third-country duty 2 tariff lines

Legal notes

Notes

1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

Subheading note

1. Subheading 870822 covers:

  1. (a) front windscreens (windshields), rear windows and other windows, framed; and

  2. (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.

Chapter notes: Chapter 87 →

Code history

Since 2022; before, these goods were classified under 8701.20.

In the Harmonized Tariff Schedule of the United States, 8701.23.00 is one of 1 line under subheading 8701.23, with both spark-ignition internal combustion piston engine and electric motor….

The general duty is 4%.

3 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 10%, the EU duty is 16%, the Türkiye duty is 16%, the Canada duty is 6.1%, the Mexico duty is 20%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5%–10% and the Nigeria duty is 10%.

The United States imported goods of subheading 8701.23 worth US$1m in 2024; the largest supplier was the Netherlands, and the United Kingdom ranked 2nd with US$504k.

Questions and answers

What is the USA import duty for HTS code 8701.23.00?

The general duty in the Harmonized Tariff Schedule of the United States is 4%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 8701.23.00 under US trade agreements?

Yes. The Special column reads “Free (A+,AU,B, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 8701.23 as a whole, the largest supplier in 2024 was the Netherlands (US$870k), followed by the United Kingdom.

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