Import duty / Chapter 87 / Heading 8704
Heading 8704 covers 13 tariff lines in LoadLoom's table; 11 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 8704.10 | Vehicles; dumpers, designed for off-highway use, for transport of goods | Free | Free | Not eligible |
| 8704.21 | Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 | 25% | 6.1% | Free with certificate |
| 8704.22 | Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1 | 4% | 6.1% | Not eligible |
| 8704.23 | Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 | 25% | 6.1% | Free with certificate |
| 8704.31 | Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1 | 25% | 6.1% | Free with certificate |
| 8704.32 | Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1 | 25% | 6.1% | Free with certificate |
| 8704.41 | Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motor as motor for propulsion, unassembled as in section 14, (gvw not exceeding 5000kg), for the transport of goods, vans | 25% | 6.1% | Free with certificate |
| 8704.42 | Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 5,000kg but not exceeding 20,000kg | 25% | 6.1% | Free with certificate |
| 8704.43 | Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 20,000kg | 25% | 6.1% | Free with certificate |
| 8704.51 | Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. not exceeding 5,000kg | 25% | 6.1% | Free with certificate |
| 8704.52 | Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. exceeding 5,000kg | 25% | 6.1% | Free with certificate |
| 8704.60 | Vehicles; with only electric motor for propulsion | 25% | 6.1% | Free with certificate |
| 8704.90 | Vehicles; for transport of goods, n.e.c. in heading no. 8704 | 25% | 6.1% | Free with certificate |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
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Chapter 87: Vehicles; other than railway or tramway rolling stock, and parts and accessories thereof · Every chapter
