Harmonized Tariff Schedule of the United States · HTS code · HS 8703.23
8703.23.01: Petrol cars, 1500-3000 cc: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
Petrol cars, 1500-3000 cc
Not declarable on its own: use one of its 7 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars:
- Other vehicles, with only spark-ignition internal combustion piston engines:
- 8703.23.01 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
What you pay
Importing into USA
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 6
- Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 32.5%
- Applies to goods from
- Russia
- In force
- from 28 June 2022
- Legal act
- HTSUS 9903.90.08
- Additional dutySection 232 — Passenger vehicles, light trucks and parts 25%
- Applies to goods from
- all countries except Japan, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, South Korea, Taiwan
- In force
- from 3 April 2025
- Legal act
- HTSUS 9903.94.01
- Additional dutySection 232 — Passenger vehicles, light trucks and parts 7.5%
- Applies to goods from
- United Kingdom
- In force
- from 30 June 2025
- Legal act
- HTSUS 9903.94.31
- Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
- Applies to goods from
- Japan
- In force
- from 16 September 2025
- Legal act
- HTSUS 9903.94.41
- Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
- Applies to goods from
- Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia and 19 more
- In force
- from 25 September 2025
- Legal act
- HTSUS 9903.94.51
- Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
- Applies to goods from
- South Korea
- In force
- from 4 December 2025
- Legal act
- HTSUS 9903.94.61
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 2.5% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 10% |
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
- 8703.23.01 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 2.5%
- 8703.23.01.10 Motor homes No.
- 8703.23.01.20 Station wagons under 160 cm in height No.
- 8703.23.01.30 Other No.
- 8703.23.01.40 Other No.
- 8703.23.01.60 Having engines with more than 4 cylinders but not more than 6 cylinders No.
- 8703.23.01.70 Having engines with more than 6 cylinders No.
- 8703.23.01.90 Used No.
Footnotes
- 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter
Same subheading in other tariffs
8703.23 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3
UK 10% Third-country duty 3 tariff lines 
EU 10% Third-country duty 3 tariff lines 
Türkiye 10% Third-country duty 11 tariff lines 
Canada 6.1% General (MFN) 5 tariff lines 
Mexico 50% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 35% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free – 10% General (MFN) 8 tariff lines · average 5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 19 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 9 tariff lines 
Nigeria 5% – 20% General (MFN) 3 tariff lines · average 15% Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N363690 U.S. CBP
The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan
- N363787 U.S. CBP
The tariff classification of a 2000 Subaru Impreza WRX STI from Japan
- N362085 U.S. CBP
The tariff classification of a motor vehicle from Sweden
- N361140 U.S. CBP
The tariff classification of a motor vehicle from Russia
- N360570 U.S. CBP
The tariff classification of a motor vehicle from Germany
- N352651 U.S. CBP
The tariff classification of a 1999 Toyota Crown from Japan
- N343956 U.S. CBP
The tariff classification of motor vehicles from Mexico and Canada
- N321296 U.S. CBP
The tariff classification of 1996 Land Rover Defender 110 from Belgium
Legal notes
HTS code 8703.23.01 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8703.23 (of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3).
The general duty is 2.5%.
7 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 10%, the EU duty is 10%, the Türkiye duty is 10%, the Canada duty is 6.1%, the Mexico duty is 50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 17.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.
The United States imported goods of subheading 8703.23 worth US$92bn in 2024; the largest supplier was Mexico.
Questions and answers
What is the USA import duty for HTS code 8703.23.01?
The general duty in the Harmonized Tariff Schedule of the United States is 2.5%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 8703.23.01 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 8703.23 as a whole, the largest supplier in 2024 was Mexico (US$26bn), followed by Japan.