8706.00.03.00 - For vehicles of subheading 8704.21 or 8704.31

This HTS classification, 8706.00.03.00, specifically pertains to chassis fitted with engines that are intended for use with certain types of motor vehicles. The core defining characteristic of goods classified here is their direct application to vehicles falling under subheadings 8704.21 (other trucks and vans with a GVW not exceeding 5 tonnes, with spark-ignition internal combustion piston engine) or 8704.31 (other trucks and vans with a GVW not exceeding 5 tonnes, with compression-ignition internal combustion piston engine). Therefore, this category captures the foundational structure and power unit of these specific commercial vehicles before any bodywork or further specialized equipment is added.

This category is distinct from its sibling, 8706.00.05, which covers "Other" chassis fitted with engines. The key differentiator lies in the intended vehicle application. While 8706.00.05 would encompass chassis for a broader range of motor vehicles not explicitly listed in 8706.00.03.00 or other specific subheadings within 8706, this category is narrowly defined for chassis destined for light-duty trucks and vans that meet the engine criteria of 8704.21 and 8704.31. It is crucial to verify the intended use of the chassis to ensure correct classification.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 8706.00.03.00 is final for eligible chassis. Classification decisions will hinge on confirming that the chassis is indeed equipped with an engine and that its intended application aligns precisely with the vehicle types specified in subheadings 8704.21 and 8704.31, considering factors such as Gross Vehicle Weight (GVW) and engine type.