Analysis
HTS 8708.70.35 covers parts and accessories under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
Rates on the nearby lines range from duty-free to 2.5%. The costliest confusion would be with 8708.70.60 (parts and accessories) at 2.5%, a difference of 2.5 points on the customs value.
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.
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.
Census statistics map these goods to NAICS 333120 (Construction Machinery Manufacturing), an industry of 651 US establishments employing 64,700 people, the industry a domestic producer of these goods reports under.
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 |
| 8708.70.15 | Parts and accessories | Free |
| 8708.70.25 | For other tractors: road wheels | Free |
| 8708.70.45 | For other vehicles: road wheels | 2.5% |
| 8708.70.60 | Parts and accessories | 2.5% |