The table below lists the 16 tariff lines under HS 870324. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703241110 | Saloon cars of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241190 | Complete parts of saloon cars of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241210 | Off-road vehicles(4WD) of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241310 | Station wagons(9 seats or less) of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241910 | Other passenger vehicles of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703241990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 25% | 13% | 20% | More | |
| 8703242110 | Saloon cars of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242190 | Complete parts of saloon cars of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242210 | Off-road vehicles(4WD) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242310 | Station wagons(9 seats or less) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242390 | Complete parts of station wagons (9 seats or less )of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242910 | Other passenger vehicles of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 40% | 13% | 20% | More |