Engine-Fitted Chassis for Toyota Land Cruiser

This is a chassis fitted with an engine specifically designed for assembly into Toyota Land Cruiser SUVs classified under subheading 8704.21 (diesel engine trucks and buses). It includes the frame, suspension, engine, and drivetrain components but lacks the body, cab, or final assembly for road use. Classified under HTS 8706.00.03.00 as it matches the criteria for chassis intended for 8704.21 vehicles.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4%+50.0%54%
🇲🇽Mexico4%+25.0%29%
🇨🇦Canada4%+25.0%29%
🇩🇪GermanyFree+15.0%15%
🇯🇵JapanFree+15.0%15%

Alternative Classifications

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

8708.50Lower: 27.5% vs 54%

If imported as a chassis without an engine

Engine-less chassis for motor vehicles fall under heading 8708 for parts, not complete fitted chassis in 8706.

8704.21.01.00Lower: 50% vs 54%

If fitted with a cab or body

Chapter notes specify motor chassis with cabs classify in 8704, not 8706.

8706.00.15Lower: 52.5% vs 54%

If for vehicles of other subheadings like 8701 tractors

Different target vehicle subheading (e.g., 8701.21 tractors) changes the specific statistical suffix.

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Import Tips & Compliance

• Verify the chassis is explicitly for 8704.21 or 8704.31 vehicles via manufacturer specs to avoid reclassification

• Provide detailed engineering drawings and end-use certificates to customs for proper valuation and duty assessment

• Ensure no cab is fitted, as cab-equipped chassis shift to headings 8702-8704 per chapter notes

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