Analysis
HTS 8708.95.15 covers for other tractors (except road tractors) under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
Within this group the rate runs from duty-free to 2.5%. Compared with 8708.95.20 (for other vehicles), which pays 2.5%, a misclassification either way moves the duty by 2.5 percentage points.
The normal trade relations rate here is zero, shared by about 47% of the 212 tariff lines in chapter 87, a useful check when a neighbouring dutiable line is a candidate. 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.
The other lines in the same group are 8708.95.05 (inflaters and modules for airbags, 2.5%), 8708.95.10 (for tractors suitable for agricultural use, duty-free) and 8708.95.20 (for other vehicles, 2.5%).
Census statistics map these goods to NAICS 333120 (Construction Machinery Manufacturing), an industry of 651 US establishments employing 64,700 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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 |
| 8708.95.20 | For other vehicles | 2.5% |