8704.23.01.00 - G.V.W. exceeding 20 metric tons 🖩

This HTS category, 8704.23.01.00, specifically classifies motor vehicles designed for the transport of goods that are powered solely by a compression-ignition internal combustion piston engine (commonly known as diesel or semi-diesel engines) and have a Gross Vehicle Weight (G.V.W.) exceeding 20 metric tons. These are typically heavy-duty trucks and tractor units intended for substantial hauling capacities, often utilized in long-haul freight transportation, construction, and specialized industrial applications. The defining characteristic for this classification is the combination of a diesel engine and a G.V.W. exceeding the 20 metric ton threshold.

This category is distinguished from its sibling categories by its specified Gross Vehicle Weight. For instance, 8704.21.01.00 covers similar diesel-powered trucks but with a G.V.W. not exceeding 5 metric tons, representing smaller utility vehicles or light commercial trucks. Similarly, the 8704.22 categories encompass vehicles with a G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons, representing medium-duty trucks. Therefore, the key differentiator is the substantial weight capacity, placing these vehicles in the heaviest class of diesel-powered goods transport vehicles under this heading.

As this HTS code represents a leaf node within the tariff schedule, there are no further subdivisions or subcategories. Classification within 8704.23.01.00 is definitive once the vehicle meets the criteria of being a motor vehicle for the transport of goods, powered by a compression-ignition engine, and having a G.V.W. exceeding 20 metric tons. Importers and exporters should verify the declared G.V.W. against manufacturer specifications and relevant regulatory documents to ensure accurate classification.