HS heading 87.04: Motor vehicles for the transport of goods
Last updated
Key facts
- Heading
- 87.04
- Description
- Motor vehicles for the transport of goods
- Chapter
- 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Subheadings
- 13
- Edition
- HS2022
Summary
HS heading 87.04 covers motor vehicles for the transport of goods. It is in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). It is split into 13 subheadings: 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), 8704.31 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight not exceeding 5 tonnes), 8704.32 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes) and 7 others. National tariff lines under heading 87.04 are live on border.bot for the United States (38 lines, also used by 1 other country).
What this code covers
HS heading 87.04 covers motor vehicles for the transport of goods.
It is split into 13 subheadings: 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), 8704.31 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight not exceeding 5 tonnes), 8704.32 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes) and 7 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
- 8704.90Other
What it doesn’t cover
Other goods of chapter 87 are classified in its other 15 headings, listed below.
- 87.01Tractors (other than tractors of heading 87.09)
- 87.02Motor vehicles for the transport of ten or more persons, including the driver
- 87.03Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
- 87.05Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
- 87.06Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05
- 87.07Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05
- 87.08Parts and accessories of the motor vehicles of headings 8701 to 8705
- 87.09Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
- 87.10Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
- 87.11Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
- 87.12Bicycles and other cycles (including delivery tricycles), not motorised
- 87.13Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
- 87.14Parts and accessories of vehicles of headings 87.11 to 87.13
- 87.15Baby carriages and parts thereof
- 87.16Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
How it is structured
Heading 87.04 is one of 16 headings in chapter 87. Its first two digits, 87, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (8704.10, 8704.21, 8704.22).
In other countries
National tariff lines under heading 87.04 are live on border.bot for the United States (38 lines, also used by 1 other country).
- United States38 lines, used by 1 other country
Frequently asked questions
What does HS heading 87.04 cover?
HS heading 87.04 covers motor vehicles for the transport of goods.
Which chapter is HS heading 87.04 in?
HS heading 87.04 is in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof).
How many subheadings does HS heading 87.04 have?
HS heading 87.04 has 13 subheadings: 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), 8704.31 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight not exceeding 5 tonnes), 8704.32 (other, with only spark-ignition internal combustion piston engine, of a gross vehicle weight exceeding 5 tonnes) and 7 others.
Which countries’ tariffs list national lines under HS heading 87.04?
National tariff lines under heading 87.04 are live on border.bot for the United States (38 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 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.