HEADING 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:
Part of Chapter 87 — Vehicles Other Than Railway, Section XVII.
Subheadings and tariff lines
8703.10Vehicles specially designed for traveling on snow; golf carts and similar vehicles:
8703.10.10.00Vehicles specially designed for traveling on snow
8703.10.50Other
8703.10.50.30Golf carts
8703.10.50.60Other
8703D01Other vehicles, with only spark-ignition internal combustion piston engines:
8703.21.01Of a cylinder capacity not exceeding 1,000 cc
8703.21.01D02Three or four wheel off-road vehicles with straddle seat and handlebar control:
8703.21.01.10With label indicating that vehicle is for operation only by persons at least 16 years of age
8703.21.01.30Other
8703.21.01.50Other
8703.22.01Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
8703.22.01.10New
8703.22.01.90Used
8703.23.01Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
8703.23.01.10Motor homes
8703.23.01D03Other:
8703.23.01.10D04New:
8703.23.01.10D05Having engines with not more than 4 cylinders:
8703.23.01.10D06Station wagons and passenger vans:
8703.23.01.20Station wagons under 160 cm in height
8703.23.01.30Other
8703.23.01.40Other
8703.23.01.60Having engines with more than 4 cylinders but not more than 6 cylinders
8703.23.01.70Having engines with more than 6 cylinders
8703.23.01.90Used
8703.24.01Of a cylinder capacity exceeding 3,000 cc
8703.24.01.10Ambulances, hearses and prison vans
8703.24.01.30Motor homes
8703.24.01D07Other:
8703.24.01.30D08New:
8703.24.01.40Having engines with not more than 4 cylinders
8703.24.01.50Having engines with more than 4 cylinders but not more than 6 cylinders
8703.24.01.60Having engines with more than 6 cylinders
8703.24.01.90Used
8703D09Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703.31.01.00Of a cylinder capacity not exceeding 1,500 cc
8703.32.01Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
8703.32.01.10New
8703.32.01.50Used
8703.33.01Of a cylinder capacity exceeding 2,500 cc
8703.33.01.10Ambulances, hearses, and prison vans
8703.33.01.30Motor homes
8703.33.01D10Other:
8703.33.01.45New
8703.33.01.85Used
8703.40.00Other 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
8703.40.00.05Of a cylinder capacity not exceeding 1,000 cc
8703.40.00.10Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc
8703.40.00D11Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703.40.00.15Motor homes
8703.40.00.10D12Other:
8703.40.00.15D13New:
8703.40.00.20Having engines with not more than 4 cylinders
8703.40.00.30Having engines with more than 4 cylinders but not more than 6 cylinders
8703.40.00.40Having engines with more than 6 cylinders
8703.40.00.45Used
8703.40.00D14Of a cylinder capacity exceeding 3,000 cc:
8703.40.00.50Ambulances, hearses and prison vans
8703.40.00.55Motor homes
8703.40.00.10D15Other:
8703.40.00.55D16New:
8703.40.00.60Having engines with not more than 4 cylinders
8703.40.00.70Having engines with more than 4 cylinders but not more than 6 cylinders
8703.40.00.80Having engines with more than 6 cylinders
8703.40.00.90Used
8703.50.00Other vehicles, with both compression-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
8703.50.00.10Of a cylinder capacity not exceeding 1,500 cc
8703.50.00D17Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
8703.50.00.30New
8703.50.00.50Used
8703.50.00D18Of a cylinder capacity exceeding 2,500 cc:
8703.50.00.60Ambulances, hearses and prison vans
8703.50.00.65Motor homes
8703.50.00.10D19Other:
8703.50.00.70New
8703.50.00.90Used
8703.60.00Other 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
8703.60.00.05Of a cylinder capacity not exceeding 1,000 cc
8703.60.00.10Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
8703.60.00D20Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703.60.00.15Motor homes
8703.60.00.10D21Other:
8703.60.00.15D22New:
8703.60.00.20Having engines with not more than 4 cylinders
8703.60.00.30Having engines with more than 4 cylinders but not more than 6 cylinders
8703.60.00.40Having engines with more than 6 cylinders
8703.60.00.45Used
8703.60.00D23Of a cylinder capacity exceeding 3,000 cc:
8703.60.00.50Ambulances, hearses and prison vans
8703.60.00.55Motor homes
8703.60.00.10D24Other:
8703.60.00.55D25New:
8703.60.00.60Having engines with not more than 4 cylinders
8703.60.00.70Having engines with more than 4 cylinders but not more than 6 cylinders
8703.60.00.80Having engines with more than 6 cylinders
8703.60.00.90Used
8703.70.00Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
8703.70.00.10Of a cylinder capacity not exceeding 1,500 cc
8703.70.00D26Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
8703.70.00.30New
8703.70.00.50Used
8703.70.00D27Of a cylinder capacity exceeding 2,500 cc
8703.70.00.60Ambulances, hearses and prison vans
8703.70.00.65Motor homes
8703.70.00.10D28Other:
8703.70.00.70New
8703.70.00.90Used
8703.80.00Other vehicles, with only electric motors for propulsion
8703.80.00D29With an EPA-rated range not exceeding 250 miles:
8703.80.00.20New
8703.80.00.45Used
8703.80.00D30With an EPA-rated range exceeding 250 miles:
8703.80.00.60New
8703.80.00.80Used
8703.90.01.00Other
Recent CBP rulings on heading 8703
N362085
June 5, 2026
The tariff classification of a motor vehicle from Sweden
N361922
June 4, 2026
The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada
N361140
May 15, 2026
The tariff classification of a motor vehicle from Russia
H357218
April 27, 2026
Dutiability of License Fees for Software as a Service in Imported Vehicles
N360570
April 13, 2026
The tariff classification of a motor vehicle from Germany
N360151
April 10, 2026
The tariff classification of an electric vehicle from China
N359637
March 25, 2026
The tariff classification of a 2003 Ferrari 575 Maranello from Italy
N358857
March 17, 2026
The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada
N359594
March 17, 2026
The tariff classification of a 1975 Jaguar vehicle from England
N359065
March 4, 2026
The tariff classification of a 1984 Toyota Land Cruiser from Japan
H351832
March 4, 2026
Request for reconsideration of NY N347694; classification of mobility scooters from China
N358581
March 2, 2026
The tariff classification of a Racing Go Kart chassis without an engine and tires from the Czech Republic.
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