Analysis
HTS 8708.92.10 covers for tractors suitable for agricultural use under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8708.92.75 (for other vehicles: other), 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8708.92.50 | For other vehicles | 2.5% |
| 8708.92.60 | For tractors suitable for agricultural use | Free |
| 8708.92.65 | For other tractors (except road tractors) | Free |
| 8708.92.70 | For other vehicles: of cast iron | Free |
| 8708.92.75 | For other vehicles: other | 2.5% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter