Analysis
Subheading 8708.40 covers gear boxes 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 7 US tariff lines below it are national.
4 of its 7 lines with a percentage rate are duty-free at the general rate (57%) and 3 are dutiable, from duty-free up to 2.5%. The median line pays duty-free.
The US splits it as follows: 8708.40.11 for for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or… (2.5%), 8708.40.30 for for tractors suitable for agricultural use (duty-free), 8708.40.50 for for other vehicles (2.5%), 8708.40.60 for of tractors suitable for agricultural use (duty-free), 8708.40.65 for of other tractors (except road tractors) (duty-free), 8708.40.70 for other: of cast iron (duty-free) and 8708.40.75 for other: other (2.5%).
By Census's concordance, most of its statistical lines are made by Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing (336330), Farm Machinery and Equipment Manufacturing (333111) and Construction Machinery Manufacturing (333120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |