Analysis
HTS 8708.99.31 covers double flanged wheel hub units incorporating ball bearings under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705).
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8708.99.81 (other: 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.
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.
Census statistics map these goods to NAICS 333120 (Construction Machinery Manufacturing), an industry of 651 US establishments employing 64,700 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8708.99.03 | Vibration control goods containing rubber | Free |
| 8708.99.06 | Double flanged wheel hub units incorporating ball bearings | Free |
| 8708.99.16 | Parts of tractors suitable for agricultural use: other parts for power trains | Free |
| 8708.99.23 | Parts of tractors suitable for agricultural use: other | Free |
| 8708.99.27 | Vibration control goods containing rubber | Free |
| 8708.99.41 | Parts of other tractors (except road tractors): other parts for power trains | Free |
| 8708.99.48 | Parts of other tractors (except road tractors): other | Free |
| 8708.99.53 | Other: of cast-iron | Free |
| 8708.99.55 | Vibration control goods containing rubber | 2.5% |
| 8708.99.58 | Double flanged wheel hub units incorporating ball bearings | 2.5% |
| 8708.99.68 | Other: other parts for power trains | 2.5% |
| 8708.99.81 | Other: other | 2.5% |