8706.00.15.40 - For other vehicles of heading 8703

This HTS category, 8706.00.15.40, specifically covers chassis fitted with engines that are intended for vehicles classified under heading 8703, excluding those designated for passenger automobiles. This means it captures chassis and engine assemblies destined for vehicles such as SUVs, vans, and certain specialized passenger vehicles that fall within the broader scope of heading 8703 but are not considered standard passenger automobiles. The key differentiator from the sibling category 8706.00.15.20 is the specific exclusion of chassis intended for typical passenger cars.

The classification here hinges on the intended use and design of the chassis and engine assembly. While both fall under the broader umbrella of chassis for vehicles of heading 8703, this particular subcategory targets applications beyond the most common passenger car configurations. Examples could include chassis and engine assemblies for light trucks designed for carrying passengers and goods, specialized sports utility vehicles, or multi-purpose vehicles that have a distinct design from traditional sedans or coupes.

As this is a leaf node within the HTS, there are no further subdivisions under 8706.00.15.40. Therefore, the focus for classification purposes is on definitively identifying that the chassis and engine assembly is intended for a vehicle classified under heading 8703 and that the vehicle is not solely designed as a passenger automobile, thereby distinguishing it from the sibling category.