# HS heading 87.04: Motor vehicles for the transport of goods > 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). Source: https://border.bot/hs-codes/8704 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 87](https://border.bot/hs-codes/87) / [87.04](https://border.bot/hs-codes/8704) ## 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 ## 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. - [8704.10](https://border.bot/hs-codes/870410) Dumpers designed for off-highway use - [8704.21](https://border.bot/hs-codes/870421) Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight not exceeding 5 tonnes - [8704.22](https://border.bot/hs-codes/870422) 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](https://border.bot/hs-codes/870423) Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight exceeding 20 tonnes - [8704.31](https://border.bot/hs-codes/870431) Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes - [8704.32](https://border.bot/hs-codes/870432) Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight exceeding 5 tonnes - [8704.41](https://border.bot/hs-codes/870441) Other, 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 - [8704.42](https://border.bot/hs-codes/870442) Other, 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 - [8704.43](https://border.bot/hs-codes/870443) Other, 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 - [8704.51](https://border.bot/hs-codes/870451) Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight not exceeding 5 tonnes - [8704.52](https://border.bot/hs-codes/870452) Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight exceeding 5 tonnes - [8704.60](https://border.bot/hs-codes/870460) Other with only electric motor for propulsion - [8704.90](https://border.bot/hs-codes/870490) Other ## What it doesn’t cover Other goods of chapter 87 are classified in its other 15 headings, listed below. - [87.01](https://border.bot/hs-codes/8701) Tractors (other than tractors of heading 87.09) - [87.02](https://border.bot/hs-codes/8702) Motor vehicles for the transport of ten or more persons, including the driver - [87.03](https://border.bot/hs-codes/8703) Motor 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 - [87.05](https://border.bot/hs-codes/8705) Special 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) - [87.06](https://border.bot/hs-codes/8706) Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05 - [87.07](https://border.bot/hs-codes/8707) Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05 - [87.08](https://border.bot/hs-codes/8708) Parts and accessories of the motor vehicles of headings 8701 to 8705 - [87.09](https://border.bot/hs-codes/8709) Works 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 - [87.10](https://border.bot/hs-codes/8710) Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles - [87.11](https://border.bot/hs-codes/8711) Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars - [87.12](https://border.bot/hs-codes/8712) Bicycles and other cycles (including delivery tricycles), not motorised - [87.13](https://border.bot/hs-codes/8713) Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled - [87.14](https://border.bot/hs-codes/8714) Parts and accessories of vehicles of headings 87.11 to 87.13 - [87.15](https://border.bot/hs-codes/8715) Baby carriages and parts thereof - [87.16](https://border.bot/hs-codes/8716) Trailers 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 States](https://border.bot/countries/united-states/hs-codes/87): 38 lines, used by 1 other country - Previous heading: [87.03](https://border.bot/hs-codes/8703) Motor 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 - Next heading: [87.05](https://border.bot/hs-codes/8705) Special 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) ## 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. Machine-readable: https://border.bot/hs-codes/8704.json