Import Classic Cars at 2.5% Duty: HS Code Guide for 25-Year Rule Savings

Since new U.S. car import tariffs took effect on April 3, 2025, importing classic vehicles over 25 years old remains subject to the favorable 2.5% duty rate, while modern vehicles now face a steep 27.5% total tariff (25% penalty tariff + 2.5% standard duty). The key to avoiding this cost is correctly filing the right Harmonized Tariff Schedule (HTS) codes during import.

Classic cars over 25 years old are explicitly exempt from the new 25% tariff, maintaining the existing 2.5% rate under HTS code 9903.94.04.

For context on tariff exemptions, see our analysis: Zero Tariffs vs. 25% Duties: Classic Car Exemptions in US-Japan Trade.

Critical HTS Codes for 2.5% Classic Car Imports

Step 1: Use the Correct Base HTS Code

Primary Classification: 8703.23.0190
Most classic passenger vehicles with engines over 3,000cc fall under this base code. This classification covers motor cars with spark-ignition reciprocating piston engines displacing over 3,000cc.

Alternative Base Codes by Engine Size:

• 8703.21.0000: 1,000-1,500cc engines

• 8703.22.0000: 1,500-3,000cc engines

• 8703.23.0190: Over 3,000cc engines (most common for classics)

Step 2: Apply Classic Car Exclusion Code

Exclusion Code: 9903.94.04
This critical code provides exemption from the 25% tariff for vehicles manufactured at least 25 years prior to import date. This code applies only to vehicles manufactured 25+ years before the date of entry.

Step 3: Apply Reciprocal Duty Exclusion

Additional Exclusion Code: 9903.01.33
This second exclusion code protects against reciprocal duties enacted in response to US tariff policies, providing additional protection for classic car imports.

Complete HTS Code Structure:

• Base Code: 8703.23.0190

• Classic Exemption: 9903.94.04

• Reciprocal Protection: 9903.01.33

Cost Breakdown: Why 25-Year Cars Save Thousands

Tariff Comparison Table

A 1999 BMW E36 M3 valued at $40,000:

• Without exemption (under 25 years):
  27.5% total tariff → $11,000

• With 25-year rule exemption (2.5% duty only):
  2.5% duty → $1,000

• Net savings: $10,000

According to Cool Classic Club, vehicles manufactured in 2000 or earlier qualify for this exemption when entering the US after April 3, 2025.

Professional Import Broker Recommendation

Why Use Licensed Customs Brokers

West Coast Shipping strongly recommends using a licensed customs broker to complete all import paperwork. Mistakes in HTS code application or misclassifying a vehicle’s age can trigger unnecessary 27.5% tariffs and delays.

Risks of Improper Filing:

• 27.5% duty assessment instead of 2.5%

• Customs delays and additional inspection fees

• Penalty charges due to misclassification

Broker Services Include:

• HTS Code Verification: Ensure correct use of 9903.94.04 for exemption
  
  
• Documentation Prep: Accurate CBP Form 7501, bill of lading, and age verification
  
  
• Customs Liaison: Broker communicates with CBP for inspections and release
  
  
• Pre-Clearance Checks: Avoid last-minute surprises at port

Age Calculation and Eligibility

Precise Age Requirements

The 25-year exemption is based on the vehicle’s exact manufacture date, not its model year. As Carscoops notes, even 24 years and 364 days old still triggers the full 27.5% tariff.

Critical Dating Examples:

• December 1999 manufacture: Eligible December 2024

• January 2000 manufacture: Eligible January 2025

• June 2000 manufacture: Eligible June 2025

Acceptable Proof of Age:

• Manufacturer’s Certificate of Origin

• VIN tag or chassis plate showing production date

• Registration documents (if showing first registration date)

• Appraisals or import/export documentation

Current Success Stories

Verified Imports Under New Rules

Since April 2nd, West Coast Shipping has successfully processed numerous classic imports under the 2.5% duty rate, including:

• 1997 Porsche 911 Turbo: Saved $7,500 in duties

• 1995 BMW E36 M3: Avoided $10,000 in extra charges

• 1999 Nissan Skyline GT-R: Qualified for a $10,625 duty reduction

Market Impact

According to industry reports, the 25-year rule exemption has created a surge in classic car imports, especially from Japan and Europe. As modern cars become 27.5% more expensive to import, collectors are focusing on pre-2000 vehicles to preserve value.

Step-by-Step Import Process

Phase 1: Pre-Import Verification

1. Age Confirmation: Verify manufacture date meets 25-year requirement

2. Broker Selection: Choose licensed customs broker familiar with classic exemptions

3. Documentation Assembly: Gather ownership, age verification, and export documents

4. HTS Code Planning: Confirm correct base and exclusion codes with broker

Phase 2: Shipping and Arrival

1. Container Booking: West Coast Shipping provides secure transport with climate control

2. Export Documentation: Complete US export procedures before departure

3. Transit Monitoring: Track shipment progress and prepare for arrival

4. Pre-Clearance: Submit customs documentation before vessel arrival

Phase 3: Customs Clearance

1. Entry Filing: Broker submits CBP Form 7501 with correct HTS codes

2. Duty Assessment: CBP calculates 2.5% duty on declared value

3. Inspection Process: Physical examination if selected by CBP

4. Release Authorization: Vehicle cleared for domestic delivery

5. Average clearance time: 48–72 hours

Common Mistakes to Avoid

Incorrect HTS Code Usage

Problem: Using only base code without exemption codes results in 25% duty
Solution: Always apply both 9903.94.04 and 9903.01.33 exclusion codes

Age Miscalculation

Problem: Importing vehicles slightly under 25 years triggers full tariff
Solution: Verify exact manufacture dates with official documentation

Broker Selection Errors

Problem: Inexperienced brokers unfamiliar with classic exemptions
Solution: Choose brokers with proven classic car import experience

West Coast Shipping's Classic Import Services

Comprehensive Support Package

• HTS Code Consultation: Verify correct classification before shipping

• Licensed Broker Network: Connect with experienced customs professionals

• Secure Transportation: Climate-controlled containers protecting valuable classics

• Documentation Preparation: Complete paperwork packages for customs compliance

Success Metrics

• 100% compliance rate for 25-year rule applications in 2025

• Average duty savings: $8,500 per classic vehicle import

• Clearance time: 48-72 hours for properly documented classics

Conclusion

The 25-year rule exemption provides exceptional opportunities for classic car enthusiasts to import unique vehicles while saving thousands in import duties. Proper HTS code usage (8703.23.0190 + 9903.94.04 + 9903.01.33), comprehensive documentation, and experienced customs broker support ensure successful imports at 2.5% duty rates.

With the new tariff environment creating a 22.5% cost advantage for 25+ year vehicles over modern imports, classic car collecting has never been more financially attractive.

Ready to Import Your Classic Car at 2.5% Duty?

Contact West Coast Shipping for expert guidance on 25-year rule imports and HTS code compliance.

Get Instant Import Rates To Your Door with our Classic Car Import Calculator.

For related information, see our analysis: Classic Cars Exempt From 25% US Car Import Duty.