8706.00.05.40 - For vehicles of heading 8702

This HTS category, 8706.00.05.40, specifically covers chassis fitted with engines intended for the motor vehicles classified under heading 8702. Heading 8702 encompasses vehicles designed for the transport of ten or more persons, including the driver. Therefore, this classification applies to the foundational structure of buses and similar multi-passenger vehicles, complete with their propulsion systems.

This classification distinguishes itself from its sibling categories by its exclusive focus on vehicles for more than ten passengers. For instance, sibling category 8706.00.05.20 pertains to chassis fitted with engines for tractors for semi-trailers (subheading 8701.21 to 8701.29), and category 8706.00.05.75 covers those intended for vehicles of heading 8704, which are primarily goods vehicles. This narrow scope ensures accurate tariff application based on the intended vehicle type.

As this is a leaf node in the HTS structure, there are no further subcategories. The classification is definitive for chassis fitted with engines for vehicles of heading 8702. Proper identification relies on confirming that the chassis and engine assembly is designed for vehicles with a capacity of ten or more persons, aligning with the specific requirements of heading 8702.