Heading 8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

121 declarable lines

Heading 8708 covers parts and accessories for motor vehicles of headings 8701 to 8705. It is split first by component type, such as bumpers, brakes, gear boxes, axles, wheels, suspension, radiators, exhaust, clutches, steering, airbags, and other parts, then by vehicle type and sometimes material or part form.

Products in this heading

Car bumpers and bumper parts
Safety seat belts
Windshields and other vehicle windows
Brake rotors and brake drums
Gear boxes
Road wheels and wheel rims
Shock absorbers and suspension systems
Radiators and exhaust mufflers

How to choose the right subheading

Confirm the article is a part or accessory of a vehicle of heading 8701, 8702, 8703, 8704, or 8705.
Identify the component type, such as bumper, brake, gear box, axle, wheel, suspension, radiator, exhaust, clutch, steering, or airbag.
Determine the vehicle type: agricultural tractor, other tractor, passenger car of heading 8703, or other vehicle.
Check material when the line splits by steel, aluminum, cast iron, or other material.
Decide whether the item is a complete component or a part, such as a radiator versus a radiator core.

Often confused with

Pneumatic tires for cars
Tires are classified in Chapter 40, not as 8708 parts.
Heading 4011
Vehicle engines
Complete engines are classified in heading 8407, not 8708.
Heading 8407
Vehicle bodies and cabs
Bodies and cabs have their own heading in Chapter 87.
Heading 8707
Trailers and semi-trailers
Trailers are vehicles of heading 8716, not parts of 8708.
Heading 8716
Vehicle seats
Seats are classified in heading 9401 even when made for motor vehicles.
Heading 9401

Frequently asked questions

What is the HTS code for car brake rotors?

Brake rotors (discs) for vehicles other than agricultural tractors are classified under 8708.30.50.30, with a general (MFN) rate of 2.5%.

What is the duty on safety seat belts for cars?

Safety seat belts are classified under 8708.21.00.00, and the general (MFN) rate is 2.5%.

How do I classify aluminum road wheels for a passenger car?

Aluminum road wheels for passenger cars use 8708.70.45.46 for diameters of at least 57 cm but not more than 63 cm at a general (MFN) rate of 2.5%, and 8708.70.45.48 for other aluminum wheels at a general (MFN) rate of 2.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.