Chapter Overview
Chapter 87 of the HTS covers motor vehicles, trailers, and parts and accessories thereof. This includes complete passenger vehicles, trucks, tractors, motorcycles, bicycles, and the vast universe of automotive parts and accessories. The United States imports over $200 billion in Chapter 87 products annually, with Mexico, Canada, Japan, Germany, and South Korea as the primary source countries.
The automotive import landscape is dominated by USMCA. The North American automotive supply chain is deeply integrated, with parts crossing the U.S.-Mexico and U.S.-Canada borders multiple times during production. USMCA's automotive rules of origin — which include regional value content requirements, labor value content provisions, and steel/aluminum purchasing mandates — are the most complex origin rules in any active U.S. trade agreement.
For parts importers, heading 8708 (parts and accessories of motor vehicles) is the most commonly used heading. For electrical automotive components like wiring harnesses, heading 8544.30 in Chapter 85 is also heavily used. The classification challenge is matching the engineering description of each part to the correct tariff heading, which requires technical precision. For USMCA-focused guidance, see our Mexico and USMCA industry page.
Common HTS Codes in Chapter 87
| HTS Code | Description | Representative Duty Rate |
|---|---|---|
| 8703.23 | Motor vehicles for passengers (1500-3000cc engine) | 2.5% |
| 8704.21 | Motor vehicles for goods transport (GVW ≤ 5 tonnes) | 25% |
| 8708.10 | Bumpers and parts thereof | 2.5% |
| 8708.30 | Brakes, servo-brakes, and parts thereof | 2.5% |
| 8708.40 | Gear boxes and parts thereof | 2.5% |
| 8708.50 | Drive axles with differential | 2.5% |
| 8708.80 | Suspension systems and parts thereof | 2.5% |
| 8708.91 | Radiators and parts thereof | 2.5% |
| 8708.99 | Other parts and accessories of motor vehicles | 2.5% |
| 8711.60 | Motorcycles with electric motor | Free – 2.4% |
Note: Passenger vehicles (heading 8703) face a 2.5% MFN rate, while light trucks (heading 8704) face 25% — the so-called "chicken tax." This 10x rate differential drives significant classification and design decisions in the automotive industry. Importers must correctly distinguish between vehicles principally designed for passengers versus goods transport.
Duty Rates & Additional Tariffs
Auto parts under heading 8708 carry a uniform 2.5% MFN rate across most subheadings. This is one of the lowest base rates for any manufactured goods chapter. Passenger vehicles also face 2.5%. Light trucks, however, face 25% under the longstanding "chicken tax."
Section 301 tariffs: Auto parts from China face an additional 25% Section 301 tariff on top of the 2.5% base rate, bringing the combined rate to 27.5%. This is a major cost factor for aftermarket parts importers sourcing from China. OEM supply chains have largely restructured around USMCA-qualifying production in Mexico and the United States.
Section 232 tariffs: Section 232 tariffs on imported automobiles and auto parts have been proposed but not fully implemented as of this writing. Importers should monitor the status of Section 232 automotive tariffs, as implementation would significantly affect duty calculations for non-USMCA-qualifying vehicles and parts.
USMCA preference: For the automotive sector, USMCA provides the most economically significant trade preference. Qualifying vehicles and parts from Mexico and Canada enter duty-free. Given the deep integration of North American automotive manufacturing, USMCA qualification is a core compliance activity for every major automotive importer. For details on USMCA certification, see our USMCA certification of origin guide.
PGA & Compliance Requirements
DOT / NHTSA (Federal Motor Vehicle Safety Standards)
Motor vehicles and motor vehicle equipment subject to Federal Motor Vehicle Safety Standards (FMVSS) must comply with DOT/NHTSA regulations. Complete vehicles must meet all applicable FMVSS and carry a certification label. Individual parts subject to FMVSS include tires, brake hoses, seat belts, glazing (windows), lighting, and child restraint systems. Non-compliant products are subject to detention, seizure, and mandatory export.
EPA (Emissions Standards)
Vehicles and engines must meet EPA emissions standards under the Clean Air Act. Complete vehicles require an EPA Certificate of Conformity. Aftermarket parts that affect emissions systems (catalytic converters, ECU tuning products, exhaust components) must be EPA-certified or may be subject to enforcement. EPA conducts port-of-entry inspections and tests imported vehicles and engines.
NHTSA Recall Compliance
Imported vehicles and parts are subject to NHTSA recall requirements. Importers must monitor active recalls and ensure that recalled products are either remedied before entry or subject to recall completion after importation. Importing products known to be subject to active recalls without a remediation plan can result in detention.
Country of Origin Considerations
The automotive sector is the most USMCA-intensive product category in U.S. trade. Origin determines not just the duty rate but the fundamental economics of the supply chain.
Mexico: Mexico is the largest source of U.S. auto part imports and the second-largest source of complete vehicle imports. The vast majority of automotive trade between the U.S. and Mexico qualifies for USMCA preferential treatment. However, USMCA automotive rules are complex: vehicles require 75% regional value content, and individual parts have product-specific origin rules. See our USMCA rules of origin guide and IMMEX/maquiladora compliance guide.
Canada: Canada is deeply integrated into the North American automotive supply chain and benefits from the same USMCA preferential treatment as Mexico. Canadian-origin auto parts and vehicles enter duty-free when USMCA rules of origin are satisfied.
Japan, Germany, South Korea: Major sources of both complete vehicles and OEM parts. Products from these countries face only the MFN rate (2.5% for parts, 2.5% for passenger vehicles), without Section 301 exposure. For non-USMCA origins, the base rate is low enough that duty is a relatively minor cost factor for parts.
China: Section 301 tariffs at 25% have significantly reduced Chinese auto parts competitiveness in the U.S. market. Some aftermarket parts continue to be sourced from China, but OEM supply chains have largely shifted toward USMCA-qualifying or other non-Section 301 sources.
Common Classification Mistakes
Classifying Electrical Components Under Chapter 87
Many automotive electrical components — wiring harnesses (8544.30), batteries (8507), sensors (9032), and electronic control units (8537) — classify under their respective material or function chapters, not under Chapter 87. Heading 8708 is specifically for "parts and accessories" of motor vehicles that are not more specifically classified elsewhere. Importers who default all auto parts to 8708.99 frequently misclassify electrical and electronic components.
Confusing Passenger Vehicle vs. Goods Vehicle Classification
The 2.5% vs. 25% duty difference between passenger vehicles (8703) and goods vehicles (8704) creates a strong incentive to classify correctly. SUVs, crossovers, and vans that can be configured for either passenger or goods transport must be classified based on their principal design. CBP has issued extensive guidance on this classification question, and importers should review CBP rulings for their specific vehicle configuration.
Incomplete USMCA Origin Documentation
USMCA automotive rules of origin require detailed supporting documentation including bills of material, regional value content calculations, and supplier certifications. Claiming USMCA preference without complete documentation is not a classification mistake per se, but it is the most common compliance failure for automotive importers. CBP audits USMCA automotive claims closely, and inadequate documentation can result in retroactive duty assessment plus penalties.