G.V.W. exceeding 5 metric tons
Classified under heading 8704 — chapter 87 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 8704.32.01.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 8704 contains 8 tariff lines. The general rate on this line is 25%, against an average of 22% across the heading (range 4%–25%).
| Metric | This line | Heading 8704 |
|---|---|---|
| General rate | 25% | avg 22% |
| Duty-free lines | no | 1 of 8 |
| Specific-rate lines | no | 0 |
Classification path
- 8704Motor vehicles for the transport of goods
- 8704.32.01G.V.W. exceeding 5 metric tons
All 8 tariff lines under heading 8704
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 8704.10.50 | Other | Free | 25% |
| 8704.22.11 | Cab chassis | 4% | 25% |
| 8704.22.51 | Other | 25% | 25% |
| 8704.31.01 | G.V.W. not exceeding 5 metric tons | 25% | 25% |
| 8704.32.01 | G.V.W. exceeding 5 metric tonsthis page | 25% | 25% |
| 8704.42.00 | G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons | 25% | 25% |
| 8704.51.00 | G.V.W. not exceeding 5 metric tons | 25% | 25% |
| 8704.52.00 | G.V.W. exceeding 5 metric tons | 25% | 25% |
Using HTS 8704.32.01 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 8704.32.01 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.