Motor Vehicles

The HTS distinguishes vehicles primarily by gross vehicle weight rating (GVWR) and intended use. Passenger vehicles and light trucks generally fall under different HTS headings than heavy commercial trucks, and the applicable duty rates and Section 232 exposure can differ between them. Misclassification between these categories is a common audit trigger.

Incomplete vehicles — such as chassis cabs or bodies without engines — are generally classified based on the essential character of the complete vehicle they are designed to become, under GRI 2(a) principles. This can result in the same duty treatment as a complete vehicle. Importers should seek a binding ruling from CBP when the classification of an incomplete vehicle is uncertain.