Harmonized Tariff Schedule of the United States · HTS code · HS 8704.31

8704.31.01

8704.31.01: Petrol trucks, GVW up to 5 t: G.V.W. not exceeding 5 metric tons

Petrol trucks, GVW up to 5 t

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8704 Motor vehicles for the transport of goods:
  2. Other, with only spark-ignition internal combustion piston engine:
  3. 8704.31.01 G.V.W. not exceeding 5 metric tons

What you pay

Importing into USA

Customs duty 25% standard rate depends on the country of origin
Additional duties and charges 2 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 2

  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 10%
    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

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—25%
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–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
US–Korea FTA KRSouth Korea25%
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. 8704.31.01 G.V.W. not exceeding 5 metric tons 25%
  2. 8704.31.01.20 G.V.W. not exceeding 2.5 metric tons No.
  3. 8704.31.01.40 G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons 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

8704.31 Of a gross vehicle weight not exceeding 5 tonnes

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.

  • N364403 U.S. CBP 25 August 2026 · 8704.31.01.20

    The tariff classification of a 1999 Honda Acty Van SDX 4WD, model V-HH4 from Japan

  • N362226 U.S. CBP 7 July 2026 · 8704.31.01.20

    The tariff classification of Utility Terrain Vehicles (UTVs) from Mexico

  • N359221 U.S. CBP 27 February 2026 · 8704.31.01.40

    The tariff classification of Honda Acty truck from Japan

  • H304427 U.S. CBP 7 January 2026 · 8704.31.01

    Revocation of HQ 965246 and HQ 964598; Tariff classification of certain vehicles for the transportation of goods

  • N351601 U.S. CBP 28 July 2025 · 8704.31.01.20

    The tariff classification of a 1999 Subaru Sambar light truck from Japan

  • N345355 U.S. CBP 4 February 2025 · 8704.31.01.20

    The tariff classification of a 1998 Land Rover Defender 110 from South Africa

  • N343956 U.S. CBP 21 November 2024 · 8704.31.01.20

    The tariff classification of motor vehicles from Mexico and Canada

  • N342537 U.S. CBP 1 October 2024 · 8704.31.01.20

    The tariff classification of Daihatsu Mini Trucks from Japan

Legal notes

Notes

Chapter notes: Chapter 87 →

HTS code 8704.31.01 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8704.31 (of a gross vehicle weight not exceeding 5 tonnes).

The general duty is 25%.

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

For the same subheading, the UK duty is 2%–10%, the EU duty is 3.5%–22%, the Türkiye duty is 3.5%–22%, the Canada duty is 6.1%, the Mexico duty is 5%–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 17.5%–25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3%–15% and the Nigeria duty is 5%–10%.

The United States imported goods of subheading 8704.31 worth US$25bn in 2024; the largest supplier was Mexico.

Questions and answers

What is the USA import duty for HTS code 8704.31.01?

The general duty in the Harmonized Tariff Schedule of the United States is 25%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 8704.31.01 under US trade agreements?

Yes. The Special column reads “Free (A+,AU,B, BH, CL, CO,D,E, IL, JO, MA, OM,P, PA, PE,S, SG)25% (KR)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 8704.31 as a whole, the largest supplier in 2024 was Mexico (US$22bn), followed by Canada.

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