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Tow Truck Wrecker

A recovery vehicle with a hydraulic boom and winch for towing and lifting disabled automobiles. Classified in HTS 8705.90.00.80 as a special purpose wrecker, exampled in the heading description.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8704.21.01.00Higher: 75% vs 35%

If standard flatbed truck without lift

Without specialized recovery gear, it's a general truck in 8704.

8425.39.01.00Same rate: 35%

If winch mechanism alone

Separate hoists and winches classify as machinery, not vehicles.

8703.24.01Higher: 52.5% vs 35%

If cab-chassis configuration

Chapter note excludes cab-fitted chassis from 8706, but may fit delivery trucks.

Not sure which classification is right?

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Import Tips & Compliance

Specify wrecker type (flatbed vs. boom) and max towing capacity

Ensure hydraulic system pressure ratings are documented