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HS code 8704.32: Other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes

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Key facts

HS code
8704.32
Covers
Other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes
Edition
HS2022

Summary

HS code 8704.32 covers other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes. It sits in heading 87.04 (motor vehicles for the transport of goods) in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). Other goods of heading 87.04 are classified under 8704.10 (dumpers designed for off-highway use), 8704.21 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight not exceeding 5 tonnes), 8704.22 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), 8704.23 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight exceeding 20 tonnes) or 8 others.

What this code covers

HS code 8704.32 covers other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes.

The legal text of the subheading is “Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight exceeding 5 tonnes”, read under “Other, with only spark-ignition internal combustion piston engine”, in HS2022.

What it doesn’t cover

Other goods of heading 87.04 are classified under 8704.10 (dumpers designed for off-highway use), 8704.21 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight not exceeding 5 tonnes), 8704.22 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), 8704.23 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight exceeding 20 tonnes) or 8 others.

  • 8704.10Dumpers designed for off-highway use
  • 8704.21Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight not exceeding 5 tonnes
  • 8704.22Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
  • 8704.23Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight exceeding 20 tonnes
  • 8704.31Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes
  • 8704.41Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Of a gross vehicle weight not exceeding 5 tonnes
  • 8704.42Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
  • 8704.43Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Of a gross vehicle weight exceeding 20 tonnes
  • 8704.51Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight not exceeding 5 tonnes
  • 8704.52Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight exceeding 5 tonnes
  • 8704.60Other with only electric motor for propulsion
  • 8704.90Other

How it is structured

8704.32 is a six-digit subheading. Its first two digits, 87, are the chapter; the first four, 8704, are heading 87.04; the last two, 32, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

Within the heading
Other, with only spark-ignition internal combustion piston engine
Subheading 8704.32
Of a gross vehicle weight exceeding 5 tonnes

In other countries

No national tariff lines under 8704.32 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 8704.32 at six digits and add their own digits after it.

Frequently asked questions

What does HS code 8704.32 cover?

HS code 8704.32 covers other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes.

Which heading and chapter is HS code 8704.32 in?

HS code 8704.32 is in heading 87.04 (motor vehicles for the transport of goods) in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof).

Where are goods of heading 87.04 classified when 8704.32 doesn’t fit?

Other goods of heading 87.04 are classified under 8704.10 (dumpers designed for off-highway use), 8704.21 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight not exceeding 5 tonnes), 8704.22 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), 8704.23 (other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a gross vehicle weight exceeding 20 tonnes) or 8 others.

Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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