Analysis
HTS 8708.40.75 covers other: other 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 kilograms.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8708.40.70 (other: of cast iron), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
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.
For statistics it divides in two: 8708.40.75.70 for steel forgings and 8708.40.75.80 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Statistical suffixes
Neighbouring 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 |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter