Analysis
Subheading 8708.10 covers bumpers and parts thereof, within heading 8708. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 2.5% to 2.5% with a median of 2.5%, so the line you choose sets the duty.
The US splits it as follows: 8708.10.30 for bumpers and parts thereof: bumpers (2.5%) and 8708.10.60 for bumpers and parts thereof: parts of bumpers (2.5%).
By Census's concordance, most of its statistical lines are made by Motor Vehicle Metal Stamping (336370) and Other Motor Vehicle Parts Manufacturing (336390). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8708.10 once they fall within heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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% |