Analysis
Subheading 8708.30 covers brakes and servo-brakes; 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.5%. The median line pays 1.25%.
The US splits it as follows: 8708.30.10 for for tractors suitable for agricultural use (duty-free) and 8708.30.50 for for other vehicles (2.5%).
By Census's concordance, most of its statistical lines are made by Motor Vehicle Brake System Manufacturing (336340) and Farm Machinery and Equipment Manufacturing (333111). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8708.30 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 |
|---|---|---|
| 8708.30.10 | For tractors suitable for agricultural use | Free |
| 8708.30.50 | For other vehicles | 2.5% |