China HS → US HTS
China HS 8703.4021 (小轿车): US HTS candidates & duty rates
China tariff line for "小轿车" shares the international HS6 anchor 870340 with 12 US HTS candidates below. Compare descriptions, then calculate landed duty.
Updated
China HS 8703.4021 most commonly maps to US HTS 8703.40.00. Total duty rate from China (MFN + Chapter 99 overlays): about 27.50%. Verify the description before filing.
China tariff line facts
| China HS line | 8703.4021 |
|---|---|
| Description | 小轿车 |
| Category path | 主要用于载人的机动车辆（税目 > 同时装有点燃式活塞内燃发动 机及驱动电动机的其他车辆，可 通过接插外部电源进行充电的除 外 > 气缸容量（排气量）超过1000 毫升，但不超过1500毫升 > 小轿车 |
| Shared HS6 | 870340 |
| China MFN rate (reference) | 15 |
| Schedule version | 2026 |
US HTS candidates (12)
| US HTS | Description | General (MFN) | Total from China |
|---|---|---|---|
| 8703.40.00 | 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 | 2.5% | 27.50% |
| 8703.40.00.05 | Of a cylinder capacity not exceeding 1,000 cc | 2.5% | 27.50% |
| 8703.40.00.10 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc | 2.5% | 27.50% |
| 8703.40.00.15 | Motor homes | 2.5% | 27.50% |
| 8703.40.00.50 | Ambulances, hearses and prison vans | 2.5% | 27.50% |
| 8703.40.00.55 | Motor homes | 2.5% | 27.50% |
| 8703.40.00.20 | Having engines with not more than 4 cylinders | — | — |
| 8703.40.00.30 | Having engines with more than 4 cylinders but not more than 6 cylinders | — | — |
| 8703.40.00.40 | Having engines with more than 6 cylinders | — | — |
| 8703.40.00.45 | Used | — | — |
| 8703.40.00.60 | Having engines with not more than 4 cylinders | — | — |
| 8703.40.00.70 | Having engines with more than 4 cylinders but not more than 6 cylinders | — | — |
Total = MFN base + Section 301 / IEEPA / reciprocal overlays active for China origin. AD/CVD not included.
Frequently asked questions
Which US HTS code corresponds to China HS 8703.4021?
There is no one-to-one mapping: only the first six digits (HS6 870340) are shared internationally. Under this anchor the US schedule has 12 candidate lines; the most common is 8703.40.00. Match your product facts (material, use, construction) against the descriptions to pick the right one.
How much is US import duty for "小轿车" from China?
Using the leading candidate 8703.40.00, the total rate from China is about 27.50% — MFN base plus the Chapter 99 overlays (Section 301 / IEEPA / reciprocal) active for China origin. Other candidates may differ, so verify classification first.
Why is China HS8 not identical to US HTS8?
The WCO Harmonized System is only agreed to six digits. China extends HS6 to 8/10-digit national lines for its own tariffs and statistics, and the US does the same with HTS8/HTS10 — the extensions are independent, so codes must be bridged via HS6.
How do I confirm the final HTS classification?
Compare the US line descriptions against your product facts, check CBP rulings for similar goods, and when in doubt request a binding ruling. The bridge tool lets you re-run this query and compare all candidates side by side.