Analysis
HTS 8708.50.31 covers for other tractors 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 and kilograms.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8708.50.99 (other: other), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
For statistics it divides in two: 8708.50.31.10 for drive axles with differential, whether or not provided with… and 8708.50.31.50 for non-driving axles. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 47% of the 212 tariff lines in chapter 87. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8708.50.11 | For tractors suitable for agricultural use | 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% |