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:
Sub-classifications
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8703 1010 00
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8703 1050
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8703 1050 30
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8703 1050 60
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8703 2301 10
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8703 2301 20
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8703 2301 30
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8703 2301 40
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8703 2301 70
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8703 2301 90
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8703 2401 10
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8703 2401 30
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8703 2401 40
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8703 2401 60
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8703 2401 90
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8703 3101 00
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8703 3301 10
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8703 3301 30
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8703 4000 05
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8703 4000 15
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8703 4000 20
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8703 4000 40
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8703 4000 45
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8703 4000 50
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8703 4000 55
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8703 4000 60
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8703 4000 80
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8703 4000 90
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8703 5000 10
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8703 5000 60
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8703 5000 65
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8703 6000 05
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8703 6000 15
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8703 6000 20
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8703 6000 40
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8703 6000 45
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8703 6000 50
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8703 6000 55
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8703 6000 60
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8703 6000 80
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8703 6000 90
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8703 7000 10
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8703 7000 60
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8703 7000 65
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8703 9001 00
Overview
Heading 8703 classifies motor cars and other motor vehicles primarily designed for transporting persons. This broad category encompasses a wide range of vehicles commonly recognized as automobiles, including sedans, coupes, SUVs, and convertibles. Station wagons and racing cars are also explicitly included within this heading. The key defining characteristic is the vehicle's principal design purpose: the transport of individuals, distinguishing them from vehicles intended for cargo or a larger number of passengers, such as those covered under heading 8702 (motor vehicles for the transport of ten or more persons).
When classifying within 8703, it is crucial to differentiate these vehicles from other categories in Section XVII. Unlike vehicles classified under headings concerning motorcycles (8711) or specialized vehicles like tractors (8701), heading 8703 focuses on passenger road vehicles. Furthermore, it excludes vehicles solely designed for off-road use without the primary intention of passenger transport, or those classified by their specific function, such as construction or agricultural machinery.
The subcategories within 8703 further refine classification based on the vehicle's propulsion system. This allows for precise categorization of vehicles powered by spark-ignition internal combustion engines, compression-ignition (diesel) engines, electric motors, or hybrid combinations of these. Specific distinctions are made for vehicles that can be externally charged, indicating their classification as plug-in hybrid electric vehicles. These detailed subdivisions ensure accurate duty assessment and statistical reporting based on the underlying technology and energy source of the passenger vehicle.