Are Race Cars Exempt From US Import Tariffs?

The recent 25% US import tariff on foreign-built vehicles has created significant confusion for motorsport teams and enthusiasts importing track-focused cars. While passenger vehicles and light trucks face steep new duties, manufacturer-built race cars may qualify for exemption under HS code 9903.94.02. Note that US Customs has not officially provided clarification or guidance on importing track cars under the new tariffs, what we're covering here is what we've found through our research, numerous import brokers, and customers who have successfully imported race cars without the April 2nd reciprocal tariffs. 

Understanding the 2025 Tariff Structure

The Trump administration’s April 2025 tariffs impose a 25% duty on:

• Passenger vehicles (sedans, SUVs, crossovers, minivans)

• Light trucks

• Auto parts

However, Chapter 99 of the Harmonized Tariff Schedule (HTSUS) creates critical exemptions through specialized classifications:

Key Exemption Codes:

• 9903.94.01: Standard 25% tariff for passenger vehicles/light trucks

• 9903.94.02: 0% duty for:

  • Non-passenger vehicles

  • Vehicles with USMCA-approved content

• 9903.94.04: 2.5% duty for classics over 25 years old

As analyzed in our guide to classic car exemptions, proper classification is essential for cost-effective importing.

Case Study: Importing a Factory-Built GT3 Race Car

Consider a 2025 Porsche 911 GT3 Cup car valued at $250,000:

Under The 8703.24.01  Import Classification:

• HS 8703.24.01 (Passenger vehicles)

• Duty: $62,500 (25%)

Under The 9903.94.02 Classification:

• HS 9903.94.02 (Non-passenger vehicle)

• Duty: $0

Savings: $62,500 + $15,625 VAT reduction

Qualifying for HS 9903.94.02 Exemption

To claim the 0% duty rate, vehicles must meet all of these criteria:

1. Non-Passenger Vehicle Designation

The vehicle must lack features required for street registration:

• No DOT-approved lighting

• No VIN plate with passenger car designation

• Roll cage welded to chassis (non-removable)

• Fire suppression system installed at factory

2. Manufacturer Documentation

• Build sheet specifying "competition use only"

• Letter from manufacturer confirming track-only design

• Absence of EPA/NHTSA compliance labels

3. Entry Documentation

• Commercial invoice stating "Not for road use"

• HS code 9903.94.02 declared at entry

• Supporting photos of non-road features and log book

As detailed in our analysis of tariff impacts, improper documentation risks full 25% duty assessment.

Pitfalls to Avoid

Modified Street Cars vs. Factory Race Cars

Vehicles converted from street-legal platforms (e.g., modified Corvettes) do not qualify for 9903.94.02. Customs focuses on original manufacturing intent, not post-production modifications.

Spare Parts Considerations

While complete race cars may be exempt, individual components like engines or transmissions still face 25% duties under separate HS codes.

The Gray Area: Prototypes and Limited-Run Models

Manufacturer prototypes (e.g., Ferrari XX program cars) present unique challenges. While built for track use, their limited production runs and hybrid road/track designs often trigger customs disputes. Our recommended strategy:

1. Obtain written confirmation from NHTSA that the model was never certified for US roads

2. File binding ruling request with CBP before shipment

3. Use the Show and Display import law

Critical Next Steps for Importers

1. Review Build Specifications: Confirm factory designations with manufacturers

2. Audit Documentation: Ensure all paperwork aligns with 9903.94.02 requirements

3. Consult Experts: Speak with a licensed import broker for further clarification

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