8703.70.00.60 - Ambulances, hearses and prison vans 🖩

This HTS subcategory, 8703.70.00.60, specifically classifies ambulances, hearses, and prison vans that meet the broader criteria of motor vehicles for the transport of persons, equipped with both a compression-ignition internal combustion engine (diesel or semi-diesel) and an electric motor for propulsion, and capable of external charging. The defining characteristic of goods within this heading is their specialized function, which overrides their general passenger transport design. Ambulances are equipped for emergency medical transport, hearses are designed for the transportation of deceased persons, and prison vans are modified for the secure conveyance of incarcerated individuals.

Distinguishing this category from its sibling, 8703.70.00.65 (Motor homes), is crucial. While both are plug-in hybrid vehicles within the same broad engine and propulsion framework, motor homes are primarily designed for living accommodation and recreation, whereas the vehicles in 8703.70.00.60 are designated for specialized transport services. The distinction lies in the primary purpose and the integral fittings and configurations of the vehicle.

As this is a leaf node within the HTS classification system, there are no further subcategories. Classification under 8703.70.00.60 is therefore final for vehicles that are plug-in hybrid, have both a diesel/semi-diesel engine and electric motor, have a cylinder capacity exceeding 2,500 cc, and are specifically configured and equipped as ambulances, hearses, or prison vans. The intent and specific modifications for these specialized functions are paramount for correct classification.