Special purpose motor vehicles — HTS 8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units)
Chapter 87 › Heading 8705
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 8705 covers special-purpose motor vehicles that are built mainly to perform a specific work function, rather than primarily to carry people or ordinary cargo. Examples include wreckers, mobile cranes, fire engines, concrete mixers, road sweepers, spraying vehicles, mobile workshops, and mobile radiological units. The vehicle’s special equipment or bodywork is generally central to its classification.
Heading 8705 is a four-digit category, not the final tariff classification. To reach the applicable eight-digit HTSUS subheading, first confirm that the vehicle belongs in this heading, then review the more detailed subheadings and statistical provisions. These narrower provisions commonly separate products by special-purpose type and, where the tariff schedule provides, by construction or other distinguishing characteristics. Classification can depend on the vehicle’s design, principal function, and condition when imported, so unusual or multifunction vehicles may require customs-broker or ruling advice.
What to check
- Confirm that the vehicle is principally designed for a special work function, not mainly for transporting persons or goods.
- Identify the vehicle’s principal function and compare it with the named and similar examples in heading 8705.
- Review every eight-digit subheading and its notes, including distinctions based on vehicle type, equipment, material, or other stated features.
- Use the imported vehicle’s actual configuration and essential equipment—not merely its marketing name or a removable attachment—to support classification.
- Document specifications, photographs, product literature, and engineering details, and obtain customs-broker or ruling guidance when the vehicle has multiple principal functions.
HTS heading 8705 summary
Special purpose motor vehicles is a 4-digit product category containing 5 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 8705.10.00 👉 | Mobile cranes | Free | — | 25% |
| 8705.20.00.00 👉 | Mobile drilling derricks | Free | — | 25% |
| 8705.30.00.00 👉 | Fire fighting vehicles | Free | — | 25% |
| 8705.40.00.00 👉 | Concrete mixers | Free | — | 25% |
| 8705.90.00 👉 | Other | Free | — | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 8705?
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units). To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.