CHAPTER 87 · LEGAL NOTES
Chapter 87
The 263 legal notes below govern classification under Chapter 87. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
Note 2
Chapter Note 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, fertilizers 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.
Note 3
Chapter Note 3: Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
Note 4
Chapter Note 4: Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.
Additional U.S. notes
Note 1
Additional U.S. Note 1: Road tractors, trailers and semi-trailers remain separately classified in headings 8701 and 8716, respectively, even when entered together.
Note 2
Additional U.S. Note 2: For the purposes of classifying bicycles under the provisions therefore in heading 8712, the diameter of each wheel is the diameter measured to the outer circumference of the tire which is mounted thereon or, if none is mounted thereon, of the usual tire for such wheel.
Statistical notes
Note 1
Statistical Note 1: For the purposes of statistical reporting numbers in headings 8701 and 8703, report as “new” only those motor vehicles that have been produced or assembled but have not been sold to any person or entity other than a manufacturer, distributor or dealer. Report as “used” only those motor vehicles the equitable or legal title to which has been transferred via a first sale by a manufacturer, distributor or dealer to an ultimate purchaser. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 8701 Tractors (other than tractors of heading 8709):
Note 2
Statistical Note 2: 5%5/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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 Other vehicles, with only spark-ignition internal combustion piston engines:
Subheading notes
Note 1
Subheading Note 1: Subheading 8708.22.00 covers: (a) front windscreens (windshields), rear windows and other windows, framed; and (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
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Classify under Chapter 87 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.