HTS 8703.40.00Motor 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 both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

What that translates to:Gas-electric hybrid cars, not plug-in

Also written 87034000. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Gas-electric hybrid cars, not plug-in (HTS 8703.40.00) from China owe 52.5% in total duties as of Oct 1, 2026: a 2.5% regular duty plus a 25% auto and auto-parts tariff (Section 232) and a 25% China tariff (Section 301).

Total duty rate52.5%That's $5,250 on a $10,000 shipment.

Auto and auto-parts tariffSection 232, since Apr 3, 202525%

China tariffSection 301, since Jul 6, 201825%

Regular dutyBase rate (MFN) in the tariff schedule2.5%

Total duty52.5%

The auto and auto-parts tariff doesn't apply to “all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (b) of this note, but that are not passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks” (HTS 9903.94.02).

The auto and auto-parts tariff doesn't apply to “all entries of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks from all countries classifiable in the headings or subheadings enumerated in subdivision (b) of this note that were manufactured in a year at least 25 years prior to the year of the date of entry” (HTS 9903.94.04).

No forced-labor tariff here: products covered by the auto and auto-parts tariff (HTS 9903.94.01) are exempt from it.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); Proclamation 10908 of Mar 26, 2025, Adjusting Imports of Automobiles and Automobile Parts Into the United States, 90 FR 14705, Apr 3, 2025; HTS 9903.94.01; 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 both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

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.

8703.40.0005 (8703400005)Of a cylinder capacity not exceeding 1,000 cc · reported in No.
8703.40.0010 (8703400010)Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc · reported in No.
8703.40.0015 (8703400015)Motor homes · reported in No.
8703.40.0020 (8703400020)Having engines with not more than 4 cylinders · reported in No.
8703.40.0030 (8703400030)Having engines with more than 4 cylinders but not more than 6 cylinders · reported in No.
8703.40.0040 (8703400040)Having engines with more than 6 cylinders · reported in No.
8703.40.0045 (8703400045)Used · reported in No.
8703.40.0050 (8703400050)Ambulances, hearses and prison vans · reported in No.
8703.40.0055 (8703400055)Motor homes · reported in No.
8703.40.0060 (8703400060)Having engines with not more than 4 cylinders · reported in No.
8703.40.0070 (8703400070)Having engines with more than 4 cylinders but not more than 6 cylinders · reported in No.
8703.40.0080 (8703400080)Having engines with more than 6 cylinders · reported in No.
8703.40.0090 (8703400090)Used · reported in No.

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
May 1, 2026Taiwan's auto parts and some wood products get a 15% Section 232 rate
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 8703.40.00

What is the duty rate for HTS 8703.40.00?

The regular (column 1 general) rate printed in the tariff schedule is 2.5%. Goods from China owe 52.5% 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 8703.40.00 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 8703.40.00 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.