8707.90.50.40 - For vehicles of heading 8702

This HTS category, 8707.90.50.40, specifically classifies bodies, including cabs, designed for vehicles falling under heading 8702. Heading 8702 pertains to motor vehicles for the transport of ten or more persons, including the driver. Therefore, this classification is applicable to chassis-less or complete bodies intended for buses, passenger vans, and similar multi-passenger vehicles. The defining characteristic is their specific application to vehicles designed for mass passenger transport.

This category is distinguished from its siblings by its precise application to vehicles of heading 8702. For instance, sibling 8707.90.50.20 covers bodies for specific types of tractors (subheadings 8701.21 through 8701.29), while 8707.90.50.60 is for bodies of goods-carrying vehicles (heading 8704). Similarly, 8707.90.50.80 is for bodies of special purpose motor vehicles (heading 8705), and 8707.90.50.90 encompasses bodies for any other remaining vehicles not specified in the preceding categories. The key differentiator for 8707.90.50.40 is the exclusive destination for vehicles designed for passenger transport with a capacity of ten or more.

As this node is a leaf node within the HTS structure, there are no further subdivisions. The classification is determined solely by the vehicle type it is intended for, specifically those classified under heading 8702. Classification within this category relies on the importer's declaration and supporting documentation that clearly identifies the intended use of the vehicle body.