Wrecker Tow Truck from China
A vehicle with a winch, boom, and flatbed for towing disabled cars. Classified in HTS 8705.90.00 as a wrecker, designed for recovery rather than general transport.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Detail boom reach and winch pull rating in invoices to confirm special purpose
• Avoid pitfalls by not classifying as goods transport under 8704
• Include GVWR and axle configs for DOT compliance