HS code 8704.90: Motor vehicles for the transport of goods
Last updated
Key facts
- HS code
- 8704.90
- Covers
- Motor vehicles for the transport of goods
- Edition
- HS2022
- Duty rates
- Set by each country’s tariff
Summary
HS code 8704.90 covers motor vehicles for the transport of goods, other than those classified in 8704.10, 8704.21, 8704.22, 8704.23, 8704.31, 8704.32, 8704.41, 8704.42, 8704.43, 8704.51, 8704.52 and 8704.60. 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 8704.90 covers motor vehicles for the transport of goods, other than those classified in 8704.10, 8704.21, 8704.22, 8704.23, 8704.31, 8704.32, 8704.41, 8704.42, 8704.43, 8704.51, 8704.52 and 8704.60.
The legal text of the subheading is “Other”, 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
- 8704.32Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight 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
How it is structured
8704.90 is a six-digit subheading. Its first two digits, 87, are the chapter; the first four, 8704, are heading 87.04; the last two, 90, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Heading 87.04
- Motor vehicles for the transport of goods
- Subheading 8704.90
- Other
In other countries
No national tariff lines under 8704.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 8704.90 at six digits and add their own digits after it.
Frequently asked questions
What does HS code 8704.90 cover?
HS code 8704.90 covers motor vehicles for the transport of goods, other than those classified in 8704.10, 8704.21, 8704.22, 8704.23, 8704.31, 8704.32, 8704.41, 8704.42, 8704.43, 8704.51, 8704.52 and 8704.60.
Which heading and chapter is HS code 8704.90 in?
HS code 8704.90 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 8704.90 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.