HS Heading 8708 : Parts and accessories of the motor vehicles of headings 8701 to 8705
HEADING DEFINITION & DISAMBIGUATION
HS Heading 8708 encompasses parts and accessories of the motor vehicles of headings 8701 to 8705. It classifies 15 6-digit WCO subheadings within Chapter 87 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8708
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8708.10 | Bumpers and parts thereof | 87 | View 8708.10 Package → |
| 8708.21 | Other parts and accessories of bodies (including cabs), Safety seat belts | 87 | View 8708.21 Package → |
| 8708.22 | Other parts and accessories of bodies (including cabs), Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter | 87 | View 8708.22 Package → |
| 8708.29 | Other parts and accessories of bodies (including cabs), Other | 87 | View 8708.29 Package → |
| 8708.30 | Brakes and servo-brakes; parts thereof | 87 | View 8708.30 Package → |
| 8708.40 | Gear boxes and parts thereof | 87 | View 8708.40 Package → |
| 8708.50 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof | 87 | View 8708.50 Package → |
| 8708.70 | Road wheels and parts and accessories thereof | 87 | View 8708.70 Package → |
| 8708.80 | Suspension systems and parts thereof (including shock absorbers) | 87 | View 8708.80 Package → |
| 8708.91 | Other parts and accessories, Radiators and parts thereof | 87 | View 8708.91 Package → |
| 8708.92 | Other parts and accessories, Mufflers and exhaust pipes; parts thereof | 87 | View 8708.92 Package → |
| 8708.93 | Other parts and accessories, Clutches and parts thereof | 87 | View 8708.93 Package → |
| 8708.94 | Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof | 87 | View 8708.94 Package → |
| 8708.95 | Other parts and accessories, Safety airbags with inflater system; parts thereof | 87 | View 8708.95 Package → |
| 8708.99 | Other parts and accessories, Other | 87 | View 8708.99 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8708
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8708 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8708 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8708 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8708?
HS Heading 8708 covers Parts and accessories of the motor vehicles of headings 8701 to 8705, grouping 15 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8708?
Subheadings under Heading 8708 range from 8708.11 to 8708.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8708?
US MFN general duty rates for Heading 8708 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8708?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8708?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8708?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8708 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8708?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8708?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8708?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.