Analysis
HTS 8708.70.45 covers for other vehicles: road wheels under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 2.5%. Compared with 8708.70.35 (parts and accessories), which pays duty-free, a misclassification either way moves 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.
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.
The column 2 rate, for countries without normal trade relations, is 25%, 10.0 times the general rate.
Statistical suffixes
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 |
| 8708.70.35 | Parts and accessories | Free |
| 8708.70.60 | Parts and accessories | 2.5% |