</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Smart ForTwo Electric Drive Plus Hybrid from Germany

The Smart ForTwo Plug-in Hybrid variant combines a tiny 899 cc spark-ignition engine with electric motor propulsion, externally rechargeable, ideal for city driving and personal transport. Its sub-1,000 cc capacity qualifies it precisely for HTS 8703.60.00.05.

Duty Rate — Germany → United States

17.5%

Rate breakdown

9903.94.5115%Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 less than 15 percent
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)

Import Tips

Include proof of external charging capability (e.g

onboard charger specs) in entry documentation

Check for EU-type approval equivalence to U.S

FMVSS standards to expedite certification