Harmonized Tariff Schedule of the United States · HTS code · HS 8703.40
8703.40.00: Hybrid cars, petrol (non-plug-in): Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
Hybrid cars, petrol (non-plug-in)
Not declarable on its own: use one of its 13 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:
- 8703.40.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
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 5
- 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
- 8703.40.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 2.5%
- 8703.40.00.05 Of a cylinder capacity not exceeding 1,000 cc No.
- 8703.40.00.10 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc No.
- 8703.40.00.15 Motor homes No.
- 8703.40.00.20 Having engines with not more than 4 cylinders No.
- 8703.40.00.30 Having engines with more than 4 cylinders but not more than 6 cylinders No.
- 8703.40.00.40 Having engines with more than 6 cylinders No.
- 8703.40.00.45 Used No.
- 8703.40.00.50 Ambulances, hearses and prison vans No.
- 8703.40.00.55 Motor homes No.
- 8703.40.00.60 Having engines with not more than 4 cylinders No.
- 8703.40.00.70 Having engines with more than 4 cylinders but not more than 6 cylinders No.
- 8703.40.00.80 Having engines with more than 6 cylinders No.
- 8703.40.00.90 Used No.
Same subheading in other tariffs
UK 10% Third-country duty 4 tariff lines 
EU 10% Third-country duty 2 tariff lines 
Türkiye 10% Third-country duty 2 tariff lines 
Canada 6.1% Third-country duty 3 tariff lines 
Mexico 15% – 50% Third-country duty 3 tariff lines · average 38.3% 
Brazil 35% Third-country duty 1 tariff line 
Argentina 35% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 4 tariff lines 
New Zealand Free – 10% Third-country duty 33 tariff lines · average 4.8% 
Japan Free Third-country duty 1 tariff line 
Taiwan 17.5% Third-country duty 9 tariff lines 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 7 tariff lines 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 5% Third-country duty 2 tariff lines 
Nigeria 5% – 20% Third-country duty 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.
- N350111 U.S. CBP
The tariff classification of new model of Hybrid Electric Vehicle (HEV) from South Korea
- N341905 U.S. CBP
The tariff classification of a new hybrid automobile from South Korea
- N320584 U.S. CBP
The tariff classification of new Hyundai motor vehicles from South Korea
- N320114 U.S. CBP
The tariff classification of new Hyundai motor vehicles from South Korea
- N320115 U.S. CBP
The tariff classification of a new Hyundai motor vehicle from South Korea
Legal notes
Code history
Since 2017; before, these goods were classified under 8703.21, 8703.22, 8703.23, 8703.24.
HTS code 8703.40.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8703.40 (other vehicles, with both spark-ignition internal combustion piston engine and…).
The general duty is 2.5%.
13 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 15%–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 8703.40 worth US$30bn in 2024; the largest supplier was Japan, and the United Kingdom ranked 4th with US$5bn.
Questions and answers
What is the USA import duty for HTS code 8703.40.00?
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 8703.40.00 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 8703.40 as a whole, the largest supplier in 2024 was Japan (US$10bn), followed by Canada.