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HTS 8703.21.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars:Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity not exceeding 1,000 cc

What that translates to:Gas-engine cars up to 1,000 cc, non-hybrid (incl. ATVs)

Also written 87032101. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Gas-engine cars up to 1,000 cc, non-hybrid (incl. ATVs) (HTS 8703.21.01) from China owe 40% in total duties as of Oct 1, 2026: a flat 15% steel, aluminum and copper tariff (Section 232) in place of the 2.5% regular duty, plus a 25% China tariff (Section 301).

Total duty rate40%That's $4,000 on a $10,000 shipment.
Steel, aluminum and copper tariffSection 232, since Jun 8, 202615% flat
China tariffSection 301, since Jul 6, 201825%
Regular dutyBase rate (MFN) in the tariff schedule2.5%, not charged
Total duty40%
The steel, aluminum and copper tariff doesn't apply to “Articles provided for in subdivision (c) of U.S. note 16 to this subchapter that do not contain any aluminum, steel, or copper” (HTS 9903.82.01).
The steel, aluminum and copper tariff doesn't apply to “Except for articles classifiable in chapters 72, 73, 74 or 76, articles where the weight of the applicable metal is less than 15 percent of the weight of the imported article” (HTS 9903.82.03).
No forced-labor tariff here: products covered by the steel, aluminum and copper tariff (HTS 9903.82.10) are exempt from it.
The steel, aluminum and copper tariff instead is 10% in place of the regular duty where this applies: “For derivative articles provided for in subdivisions (c)(ii), (vi), and (ix), at least 85 percent of the aluminum content of the article must be composed of aluminum that was smelted and cast in the United States. For derivative articles provided for in subdivisions (c)(iv), (vii), (x) and (xi), at least 85 percent of the steel content of the article must be composed of steel that was melted and poured in the United States. For articles provided for in subdivision (c)(viii), at least 85 percent of the copper content of the article must be composed of copper that was smelt and cast in the United States. These requirements are cumulative such that a derivative article in more than one subdivision must satisfy each requirement” (HTS 9903.82.07).
Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); Proclamation 11032 of Jun 1, 2026, Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper Into the United States, 91 FR 34085, Jun 4, 2026; HTS 9903.82.10; USTR, Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301 (List 1, 25% from Jul 6, 2018), 83 FR 28710, Jun 20, 2018; HTS 9903.88.01.

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Official description

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity not exceeding 1,000 cc

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

  • 8703.21.0110 (8703210110)With label indicating that vehicle is for operation only by persons at least 16 years of age · reported in No.
  • 8703.21.0130 (8703210130)Other · reported in No.
  • 8703.21.0150 (8703210150)Other · reported in No.

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What changed for this code

Questions about HTS 8703.21.01

What is the duty rate for HTS 8703.21.01?

The regular (column 1 general) rate printed in the tariff schedule is 2.5%. Goods from China owe 40% in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 8703.21.01 subject to Section 301 tariffs?

Yes, for goods from 2 countries and territories as of Oct 1, 2026: China, Nicaragua. Choose a country above to see the rate and any exemptions.

Is HTS 8703.21.01 subject to Section 232 tariffs?

Yes, for goods from 238 countries and territories as of Oct 1, 2026, including Afghanistan, Åland Islands, Albania, Algeria, Andorra. Choose a country above to see the rate and any exemptions.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.