8703.40.00

HS 编码 8703.40.00（第 87 章「非铁道车辆」；品目 8703「轿车及主要载人机动车辆」；子目 870340「非插电式混合动力车辆」）在美国税则中对应"Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power"。美国海关对该编码商品征收最惠国税率 (MFN) 2.5%、第二栏税率 10%。目前有 18 项自贸协定优惠税率可适用于该编码。