Harmonized Tariff Schedule of the United States · HTS code · HS 8703.60

8703.60.00

8703.60.00: Plug-in hybrid cars (petrol): Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

Plug-in hybrid cars (petrol)

Not declarable on its own: use one of its 13 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 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:
  2. 8703.60.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

What you pay

Importing into USA

Customs duty 2.5% standard rate depends on the country of origin
Additional duties and charges 6 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 6

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 100%
    Applies to goods from
    China
    In force
    from 27 September 2024
    Legal act
    HTSUS 9903.91.03
  • 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 schemeCountriesRate
General (MFN)—2.5%
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, Belarus10%

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. 8703.60.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 2.5%
  2. 8703.60.00.05 Of a cylinder capacity not exceeding 1,000 cc No.
  3. 8703.60.00.10 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc No.
  4. 8703.60.00.15 Motor homes No.
  5. 8703.60.00.20 Having engines with not more than 4 cylinders No.
  6. 8703.60.00.30 Having engines with more than 4 cylinders but not more than 6 cylinders No.
  7. 8703.60.00.40 Having engines with more than 6 cylinders No.
  8. 8703.60.00.45 Used No.
  9. 8703.60.00.50 Ambulances, hearses and prison vans No.
  10. 8703.60.00.55 Motor homes No.
  11. 8703.60.00.60 Having engines with not more than 4 cylinders No.
  12. 8703.60.00.70 Having engines with more than 4 cylinders but not more than 6 cylinders No.
  13. 8703.60.00.80 Having engines with more than 6 cylinders No.
  14. 8703.60.00.90 Used No.

Same subheading in other tariffs

8703.60 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

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.

  • N320584 U.S. CBP 9 August 2021 · 8703.60.00.20

    The tariff classification of new Hyundai motor vehicles from South Korea

  • N320114 U.S. CBP 15 July 2021 · 8703.60.00.20

    The tariff classification of new Hyundai motor vehicles from South Korea

  • N293522 U.S. CBP 29 January 2018 · 8703.60.00.20

    The tariff classification of two plug-in hybrid vehicles from South Korea

Legal notes

Chapter notes: Chapter 87 →

Code history

Since 2017; before, these goods were classified under 8703.21, 8703.22, 8703.23, 8703.24.

HTS code 8703.60.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8703.60 (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 8703.60 worth US$10bn in 2024; the largest supplier was Japan, and the United Kingdom ranked 5th with US$743m.

Questions and answers

What is the USA import duty for HTS code 8703.60.00?

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 8703.60.00 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 8703.60 as a whole, the largest supplier in 2024 was Japan (US$3bn), followed by Sweden.

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