Analysis
Subheading 8708.95 covers safety airbags with inflater system; parts thereof, 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 4 US tariff lines below it are national.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 2.5%. The median line pays 1.25%.
The US splits it as follows: 8708.95.05 for inflaters and modules for airbags (2.5%), 8708.95.10 for for tractors suitable for agricultural use (duty-free), 8708.95.15 for for other tractors (except road tractors) (duty-free) and 8708.95.20 for for other vehicles (2.5%).
By Census's concordance, most of its statistical lines are made by Other Motor Vehicle Parts Manufacturing (336390), Farm Machinery and Equipment Manufacturing (333111) and Construction Machinery Manufacturing (333120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8708.95.05 | Inflaters and modules for airbags | 2.5% |
| 8708.95.10 | For tractors suitable for agricultural use | Free |
| 8708.95.15 | For other tractors (except road tractors) | Free |
| 8708.95.20 | For other vehicles | 2.5% |