Analysis
Heading 8708 of the Harmonized Tariff Schedule covers parts and accessories of the motor vehicles of headings 8701 to 8705. It divides into 15 six-digit subheadings and 85 eight-digit tariff lines, with 121 ten-digit statistical suffixes below them.
46 of its 85 lines with a percentage rate are duty-free at the general rate (54%) and 39 are dutiable, from duty-free up to 2.5%. The median line pays duty-free.
Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 87.
The largest subheadings are 8708.50 (drive-axles with differential, whether or not…, 15 lines), 8708.99 (other, 13 lines), 8708.80 (suspension systems and parts thereof (including…, 8 lines) and 8708.40 (gear boxes and parts thereof, 7 lines).
By Census's concordance, most of its statistical lines are made by Farm Machinery and Equipment Manufacturing (333111), Other Motor Vehicle Parts Manufacturing (336390) and Motor Vehicle Transmission and Power Train Parts Manufacturing (336350). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8708.10.30 | Bumpers and parts thereof: bumpers | 2.5% |
| 8708.10.60 | Bumpers and parts thereof: parts of bumpers | 2.5% |
| 8708.21.00 | Other parts and accessories of bodies (including cabs): safety seat belts | 2.5% |
| 8708.22.00 | Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter | 2.5% |
| 8708.29.15 | Other: door assemblies | 2.5% |
| 8708.29.21 | For tractors suitable for agricultural use | Free |
| 8708.29.25 | Body stampings: other | 2.5% |
| 8708.29.51 | Other: other | 2.5% |
| 8708.30.10 | For tractors suitable for agricultural use | Free |
| 8708.30.50 | For other vehicles | 2.5% |
| 8708.40.11 | For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703 or 8704 | 2.5% |
| 8708.40.30 | For tractors suitable for agricultural use | Free |
| 8708.40.50 | For other vehicles | 2.5% |
| 8708.40.60 | Of tractors suitable for agricultural use | Free |
| 8708.40.65 | Of other tractors (except road tractors) | Free |
| 8708.40.70 | Other: of cast iron | Free |
| 8708.40.75 | Other: other | 2.5% |
| 8708.50.11 | For tractors suitable for agricultural use | Free |
| 8708.50.31 | For other tractors | Free |
| 8708.50.51 | For vehicles of heading 8703 | 2.5% |
| 8708.50.61 | Drive axles with differential, whether or not provided with other transmission components | 2.5% |
| 8708.50.65 | For other vehicles: non-driving axles | 2.5% |
| 8708.50.70 | For tractors suitable for agricultural use | Free |
| 8708.50.75 | For other tractors | Free |
| 8708.50.79 | Parts of non-driving axles | 2.5% |
| 8708.50.81 | Other: of cast iron | Free |
| 8708.50.85 | Other: half-shafts | 2.5% |
| 8708.50.89 | Other: other | 2.5% |
| 8708.50.91 | Parts of non-driving axles | 2.5% |
| 8708.50.93 | Other: of cast iron | Free |
| 8708.50.95 | Other: half-shafts | 2.5% |
| 8708.50.99 | Other: other | 2.5% |
| 8708.70.05 | For tractors suitable for agricultural use: road wheels | Free |
| 8708.70.15 | Parts and accessories | Free |
| 8708.70.25 | For other tractors: road wheels | Free |
| 8708.70.35 | Parts and accessories | Free |
| 8708.70.45 | For other vehicles: road wheels | 2.5% |
| 8708.70.60 | Parts and accessories | 2.5% |
| 8708.80.03 | For tractors suitable for agricultural use: mcPherson struts | Free |
| 8708.80.05 | For tractors suitable for agricultural use: other | Free |
| 8708.80.13 | For other vehicles: mcPherson struts | 2.5% |
| 8708.80.16 | For other vehicles: other | 2.5% |
| 8708.80.51 | Of tractors suitable for agricultural use | Free |
| 8708.80.55 | Of other tractors (except road tractors) | Free |
| 8708.80.60 | Other: of cast iron | Free |
| 8708.80.65 | Other: other | 2.5% |
| 8708.91.10 | For tractors suitable for agricultural use | Free |
| 8708.91.50 | For other vehicles | 2.5% |
| 8708.91.60 | For tractors suitable for agricultural use | Free |
| 8708.91.65 | For other tractors (except road tractors) | Free |
| 8708.91.70 | For other vehicles: of cast iron | Free |
| 8708.91.75 | For other vehicles: other | 2.5% |
| 8708.92.10 | For tractors suitable for agricultural use | Free |
| 8708.92.50 | For other vehicles | 2.5% |
| 8708.92.60 | For tractors suitable for agricultural use | Free |
| 8708.92.65 | For other tractors (except road tractors) | Free |
| 8708.92.70 | For other vehicles: of cast iron | Free |
| 8708.92.75 | For other vehicles: other | 2.5% |
| 8708.93.15 | For tractors suitable for agricultural use: clutches | Free |
| 8708.93.30 | For tractors suitable for agricultural use: other | Free |
| 8708.93.60 | For other vehicles: clutches | 2.5% |
| 8708.93.75 | For other vehicles: other | 2.5% |
| 8708.94.10 | For tractors suitable for agricultural use | Free |
| 8708.94.50 | For other vehicles | 2.5% |
| 8708.94.60 | For tractors suitable for agricultural use | Free |
| 8708.94.65 | For other tractors (except road tractors) | Free |
| 8708.94.70 | For other vehicles: of cast iron | Free |
| 8708.94.75 | For other vehicles: other | 2.5% |
| 8708.95.05 | Inflaters and modules for airbags | 2.5% |
| 8708.95.10 | For tractors suitable for agricultural use | Free |
| 8708.95.15 | For other tractors (except road tractors) | Free |
| 8708.95.20 | For other vehicles | 2.5% |
| 8708.99.03 | Vibration control goods containing rubber | Free |
| 8708.99.06 | Double flanged wheel hub units incorporating ball bearings | Free |
| 8708.99.16 | Parts of tractors suitable for agricultural use: other parts for power trains | Free |
| 8708.99.23 | Parts of tractors suitable for agricultural use: other | Free |
| 8708.99.27 | Vibration control goods containing rubber | Free |
| 8708.99.31 | Double flanged wheel hub units incorporating ball bearings | Free |
| 8708.99.41 | Parts of other tractors (except road tractors): other parts for power trains | Free |
| 8708.99.48 | Parts of other tractors (except road tractors): other | Free |
| 8708.99.53 | Other: of cast-iron | Free |
| 8708.99.55 | Vibration control goods containing rubber | 2.5% |
| 8708.99.58 | Double flanged wheel hub units incorporating ball bearings | 2.5% |
| 8708.99.68 | Other: other parts for power trains | 2.5% |
| 8708.99.81 | Other: other | 2.5% |