Classification depends on the vehicle's principal design and use. SUVs designed primarily for passenger transport, with rear seating and passenger amenities, are generally classified under 8703. A vehicle designed primarily for cargo transport, with a payload-optimized body and limited passenger accommodation, may fall under 8704. CBP has issued numerous rulings on this boundary, and the specific configuration of seats, cargo area, and body type are all relevant.

Section 232 measures have been applied to both finished motor vehicles and certain auto parts imported into the United States. The specific tariff lines covered and any applicable exemptions or quota arrangements vary, so importers should verify the current status for each part number and country of origin rather than assuming chapter-wide coverage.

Baby carriages and strollers, along with their parts, are classified under heading 8715 within this chapter. Although they are non-motorized, the HS places them here alongside other non-mechanically propelled vehicles rather than with toys or furniture.