8708.99.48

Analysis

HTS 8708.99.48 covers parts of other tractors (except road tractors): other under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.

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.

Rates on the nearby lines range from duty-free to 2.5%. The costliest confusion would be with 8708.99.81 (other: other) at 2.5%, a difference of 2.5 points on the customs value.

For statistics it divides in two: 8708.99.48.10 for tracklinks for track-laying tractors and 8708.99.48.50 for other. Both pay the same duty; the suffix records which kind was imported.

There is no general-rate duty on this line, which puts it with roughly 47% of the 212 tariff lines in chapter 87 that are also free. 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.