Analysis
Subheading 8708.80 covers suspension systems and parts thereof (including shock absorbers), within heading 8708. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 8 US tariff lines below it are national.
5 of its 8 lines with a percentage rate are duty-free at the general rate (62%) and 3 are dutiable, from duty-free up to 2.5%. The median line pays duty-free.
The US splits it as follows: 8708.80.03 for for tractors suitable for agricultural use: mcPherson struts (duty-free), 8708.80.05 for for tractors suitable for agricultural use: other (duty-free), 8708.80.13 for for other vehicles: mcPherson struts (2.5%), 8708.80.16 for for other vehicles: other (2.5%), 8708.80.51 for of tractors suitable for agricultural use (duty-free), 8708.80.55 for of other tractors (except road tractors) (duty-free), 8708.80.60 for other: of cast iron (duty-free) and 8708.80.65 for other: other (2.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8708.80.03 | For tractors suitable for agricultural use: mcPherson struts | Free |
| 8708.80.05 | For tractors suitable for agricultural use: other | Free |
| 8708.80.13 | For other vehicles: mcPherson struts | 2.5% |
| 8708.80.16 | For other vehicles: other | 2.5% |
| 8708.80.51 | Of tractors suitable for agricultural use | Free |
| 8708.80.55 | Of other tractors (except road tractors) | Free |
| 8708.80.60 | Other: of cast iron | Free |
| 8708.80.65 | Other: other | 2.5% |