HTS tariff line · chapter 87
8708.21.00
Other parts and accessories of bodies (including cabs): safety seat belts
Analysis
HTS 8708.21.00 covers other parts and accessories of bodies (including cabs): safety seat belts under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
Rates on the nearby lines range from duty-free to 2.5%. The costliest confusion would be with 8708.80.05 (for tractors suitable for agricultural use: other) at duty-free, a difference of 2.5 points on the customs value.
The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 87 (67th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 10.0 times the general rate.
Neighbouring 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% |
| 8708.22.00 | 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% |