Analysis
HTS 8708.70.15 covers parts and accessories under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8708.70.60 (parts and accessories), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
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.
Census statistics map these goods to NAICS 333111 (Farm Machinery and Equipment Manufacturing), an industry of 1,120 US establishments employing 69,047 people. That is the industry code a US manufacturer of the same product would normally use.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8708.70.05 | For tractors suitable for agricultural use: road wheels | 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% |