8704 - Motor vehicles for the transport of goods:
Sub-classifications
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8704 1010 00
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8704 1050
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8704 1050 60
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8704 2101 00
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8704 2211
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8704 2251
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8704 2301 00
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8704 3101
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8704 3101 20
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8704 3201
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8704 3201 50
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8704 4100 00
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8704 4300 00
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8704 5100
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8704 5100 20
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8704 5200
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8704 5200 50
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8704 6000 00
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8704 9001 00
Overview
HTS code 8704 encompasses motor vehicles specifically designed and intended for the transportation of goods. This category includes a wide array of vehicles such as trucks, vans, lorries, pickups, and chassis fitted with engines and cabs, provided their primary function is the carriage of cargo rather than passengers. It is important to distinguish this category from those covering passenger vehicles (which fall under different HTS codes) and from specialized vehicles not primarily for general goods transport.
Vehicles classified under 8704 are distinguished from their siblings by their fundamental purpose of transporting merchandise. For instance, while other categories within Section XVII may cover vehicles for personal transportation, public transit, or specialized industrial applications, 8704 is exclusively for vehicles whose core function is commercial freight movement. This distinction is crucial for accurate customs declarations and duty assessments.
The subcategories within 8704 further refine the classification based on the vehicle's propulsion system and specific design features. These include dumpers designed for off-highway use, various classifications based on internal combustion engine types (diesel or gasoline, single or combined with electric motors), and vehicles powered solely by electric motors. This detailed breakdown allows for precise tariff application based on technological characteristics and intended operational environments.