Bodies (Including Cabs) for Passenger Motor Cars and Vehicles

A complete or substantially complete body shell — one that defines the passenger compartment structure — is classified as a body. Individual panels, doors, hoods, or fenders that are components of a body are generally classified as parts of motor vehicle bodies under a separate heading. The degree of assembly and whether the item can function as a body structure are the key factors; CBP has issued rulings on specific configurations that can guide importers.

Passenger vehicle bodies originating from countries subject to Section 301 measures — most notably China — are generally subject to those additional tariffs at the applicable HTS subheading level. Importers should verify the current Section 301 list status of the specific HTS subheading and consider first-sale valuation or tariff engineering strategies in consultation with a licensed customs broker.