8706.00.15 - For vehicles of heading 8703

This HTS classification covers chassis, including those fitted with engines, specifically designed for use with motor vehicles classified under heading 8703. Heading 8703 generally pertains to passenger automobiles and other vehicles principally designed for the transport of persons, including station wagons, racing cars, and specialized vehicles like ambulances and police cars. Therefore, this category encompasses the fundamental structural frameworks, often pre-assembled with powertrains, that form the base of these passenger-carrying vehicles.

This specific subheading, 8706.00.15, is distinguished from its siblings by its exclusive application to vehicles falling under heading 8703. For instance, sibling categories exist for chassis intended for tractors (subheading 8701), special purpose vehicles like mobile workshops (heading 8705), and other classes of vehicles like trucks (heading 8702 and 8704). The focus here is on the chassis that will ultimately become vehicles designed for transporting people, rather than for goods, agricultural purposes, or specialized industrial functions.

Within this category, further subdivisions exist to refine the classification based on the specific type of vehicle of heading 8703 the chassis is intended for. Subcategory 8706.00.15.20 is dedicated to chassis for passenger automobiles, which represent the most common type of vehicle under 8703. The subcategory 8706.00.15.40 covers chassis for all other vehicles classified under heading 8703, encompassing the more specialized passenger-carrying vehicles within that heading. This hierarchical structure allows for precise tariff application based on the ultimate intended use of the chassis.