Analysis
HTS 8708.30.10 covers for tractors suitable for agricultural use under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 2.5%. The costliest confusion would be with 8708.80.13 (for other vehicles: mcPherson struts) at 2.5%, a difference of 2.5 points on the customs value.
For statistics it divides in two: 8708.30.10.10 for mounted brake linings and 8708.30.10.90 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 47% of the 212 tariff lines in chapter 87 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 333111 (Farm Machinery and Equipment Manufacturing), an industry of 1,120 US establishments employing 69,047 people, the industry a domestic producer of these goods reports under.
Statistical suffixes
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% |
| 8708.21.00 | 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% |
| 8708.30.50 | 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% |