Tariff Classification of Kit Cars
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This memorandum outlines the Canada Border Services Agency policy as it relates to the tariff classification of kit cars under the Customs Tariff.
87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
87.06 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
8706.00.20 ---For the vehicles of heading 87.03 or of subheading 8704.21 or 8704.3
87.07 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
8707.10.00 -For the vehicles of heading 87.03
87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
1. These units are specialized automotive assembly kits. After final assembly, they become fully operational replicas of antique classic or speciality motor cars. The kits consist of custom-built components such as the body and other parts, which would give the assembled vehicle the general appearance of an antique, classic or specialty motor car. All remaining components such as the engine and transmission are contemporary products that are used in the manufacture of current or late model cars.
2. The tariff classification of these kits is dependent on the number and type of components in the kit at the time of importation. Kits fall into one of the following three main categories:
3. It should be noted that the tariff classification of the third type of kit is based on the decision rendered on June 11, 1990 by the Canadian International Trade Tribunal in Appeal AP-89-228.
4. For additional information contact:
Tariff Policy Division
Canada Border Services Agency
150 Isabella Street
Ottawa ON K1A 0L8
|Issuing office||Tariff Policy Division
Trade Programs Directorate
HS 8703.10, HS8703.21, HS8703.22, HS8703.23, HS8703.24, HS8703.31, HS8703.32, HS8703.33, 8703.90, HS8707.70
|Legislative references||Customs Tariff
General Rules for the Interpretation of the Harmonized System (PDF, 55KB)
Explanatory Notes to the Harmonized Commodity Description and Coding System
|Superseded memoranda D||