The table below lists the 16 tariff lines under HS 87039000. 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 |
|---|---|---|---|---|---|---|---|---|
| 8703900021 | Other motor vehicles designed for transport of person’s , cylinder capacity ≤1L | 15% | - | 1% | 13% | 10% | More | |
| 8703900022 | Other motor vehicles designed for transport of person’s , 1L＜cylinder capacity ≤1.5L | 15% | - | 3% | 13% | 10% | More | |
| 8703900023 | Other motor vehicles designed for transport of person’s , 1.5L＜cylinder capacity ≤2L | 15% | - | 5% | 13% | 10% | More | |
| 8703900024 | Other motor vehicles designed for transport of person’s , 2L＜cylinder capacity ≤2.5L | 15% | - | 9% | 13% | 10% | More | |
| 8703900025 | Other motor vehicles designed for transport of person’s , 2.5L＜cylinder capacity ≤3L | 15% | - | 12% | 13% | 10% | More | |
| 8703900026 | Other motor vehicles designed for transport of person’s , 3L＜cylinder capacity ≤4L | 15% | - | 25% | 13% | 10% | More | |
| 8703900027 | Other motor vehicles designed for transport of person’s , cylinder capacity ＞4L | 15% | - | 40% | 13% | 10% | More | |
| 8703900029 | Electronic vehicles and other passenger vehicles which can not distingguished cylinder capacity | 15% | - | 0% | 13% | 10% | More | |
| 8703900091 | Complete set of spare parts for train vehicle with product number 870390021 | 15% | - | 1% | 13% | 10% | More | |
| 8703900092 | Complete set of spare parts for train car with product number 870390022 | 15% | - | 3% | 13% | 10% | More | |
| 8703900093 | Complete set of spare parts for train car with product number 870390023 | 15% | - | 5% | 13% | 10% | More | |
| 8703900094 | Complete set of spare parts for train car with product number 870390024 | 15% | - | 9% | 13% | 10% | More | |
| 8703900095 | Complete set of spare parts for train car with product number 870390025 | 15% | - | 12% | 13% | 10% | More | |
| 8703900096 | Complete set of spare parts for train car with product number 870390026 | 15% | - | 25% | 13% | 10% | More | |
| 8703900097 | Complete set of spare parts for train car with product number 8703900027 | 15% | - | 40% | 13% | 10% | More | |
| 8703900099 | Complete set of spare parts for train car with product number 870390029 | 15% | - | 0% | 13% | 10% | More |