8704.51.00.40 - G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons

This HTS category, 8704.51.00.40, specifically classifies motor vehicles designed for the transport of goods that have a Gross Vehicle Weight (G.V.W.) exceeding 2.5 metric tons but not exceeding 5 metric tons. Crucially, these vehicles must be equipped with both a spark-ignition internal combustion piston engine and an electric motor for their propulsion. This dual-motor system is a defining characteristic, placing them within the broader group of hybrid vehicles for goods transport.

The primary distinction between this category and its sibling, 8704.51.00.20, lies solely in the specified G.V.W. range. While both categories cover vehicles with a spark-ignition internal combustion engine and an electric motor for propulsion, 8704.51.00.20 applies to those with a G.V.W. not exceeding 2.5 metric tons. Therefore, the weight of the vehicle is the sole determinant for classification between these two closely related subheadings.

As this category represents a leaf node in the HTS structure, there are no further subcategories to introduce. Classification under 8704.51.00.40 is final based on the presence of both a spark-ignition internal combustion engine and an electric motor for propulsion, coupled with a Gross Vehicle Weight falling within the specified range of over 2.5 to 5 metric tons, and its primary function being the transport of goods. Examples might include certain light-duty commercial vans or small delivery trucks employing hybrid powertrain technology within this weight bracket.