8704.32.01 - G.V.W. exceeding 5 metric tons

This HTS classification, 8704.32.01, pertains to motor vehicles specifically designed for the transport of goods, which are powered by a spark-ignition internal combustion piston engine and have a Gross Vehicle Weight (G.V.W.) exceeding 5 metric tons. These vehicles are typically larger and more robust than their lighter counterparts, intended for heavier hauling capacities and greater durability in commercial or industrial applications. Examples include larger pickup trucks, medium-duty trucks, and certain chassis cabs destined for specialized upfitting where significant payload is a primary requirement.

The key differentiator for this category lies in its weight threshold. It is distinct from its sibling category, 8704.31.01, which covers similar vehicles with spark-ignition engines but a G.V.W. not exceeding 5 metric tons. Therefore, any motor vehicle for the transport of goods with the specified engine type must be assessed for its G.V.W. to determine whether it falls into the "exceeding 5 metric tons" category or the "not exceeding 5 metric tons" category.

Further refinement within this classification is achieved through subcategories that delineate finer G.V.W. ranges. These subdivisions, ranging from G.V.W. exceeding 5 metric tons up to 9 metric tons, and progressing to exceeding 20 metric tons, allow for more precise tariff treatment based on the vehicle's ultimate carrying capacity and intended operational scale. This granular breakdown ensures that tariffs are applied appropriately to the diverse spectrum of heavy-duty commercial vehicles.