Parts and accessories

This code covers parts and accessories for motor vehicles, specifically road wheels and their components. Use this code when importing these vehicle parts, keeping in mind a general duty rate of 2.5% applies, while preferential rates or even free duty may apply depending on the origin of the goods and any applicable trade agreements.

Detailed information for HTS Code 8708.70.60

This tariff code falls within Section XVII of the Harmonized Tariff Schedule, which covers vehicles and their parts and accessories. Code 8708.70.60 specifically covers parts and accessories for motor vehicles, focusing on road wheels and their components for vehicles other than those detailed elsewhere. This code has subdivisions for wheel rims (8708.70.60.30), wheel covers and hubcaps (8708.70.60.45), and other parts & accessories (8708.70.60.60), so choose the suffix that most accurately describes the specific item being classified. Duty rates are generally 2.5% but may be free for goods originating from certain countries with which the U.S. has trade agreements.

Chapter	Chapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Section	Section XVII - Vehicles, Aircraft, Vessels and Associated Transport Equipment

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

2.50%

Standard trade partners (NTR)

Special Duty

Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Eligible FTA or preference programs

The general duty rate for HTS code 8708.70.60 and its subdivisions (8708.70.60.30, 8708.70.60.45, 8708.70.60.60) is 2.50%, applicable to goods originating from countries without a specified free trade agreement. However, special rates of Free apply to goods originating from countries including Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, Singapore and others participating in eligible FTA or preference programs. There are no specified report units; therefore, it is not specified. These rates apply consistently to all subdivisions under 8708.70.60, contingent on country of origin and applicable trade agreements.

Rate of Duty (Column 2): 25%

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Code subdivisions

8708.70.60.30

Parts and accessories of the motor vehicles of headings 8701 to 8705: > Road wheels and parts and accessories thereof: > For other vehicles: > Parts and accessories > Wheel rims for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, or 8705

8708.70.60.45

Parts and accessories of the motor vehicles of headings 8701 to 8705: > Road wheels and parts and accessories thereof: > For other vehicles: > Parts and accessories > Wheel covers and hubcaps for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704 or 8705

8708.70.60.60

Parts and accessories of the motor vehicles of headings 8701 to 8705: > Road wheels and parts and accessories thereof: > For other vehicles: > Parts and accessories > Other

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Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF XVII 87-1 Notes 1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails. 2. For the purposes of this chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. 4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503. Subheading Note 1. Subheading 8708.22.00 covers: (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705. Additional U.S. Notes 1. Road tractors, trailers and semi-trailers remain separately classified in headings 8701 and 8716, respectively, even when entered together. 2. For the purposes of classifying bicycles under the provisions therefore in heading 8712, the diameter of each wheel is the diameter measured to the outer circumference of the tire which is mounted thereon or, if none is mounted thereon, of the usual tire for such wheel. Statistical Note 1. For the purposes of statistical reporting numbers in headings 8701 and 8703, report as “new” only those motor vehicles that have been produced or assembled but have not been sold to any person or entity other than a manufacturer, distributor or dealer. Report as “used” only those motor vehicles the equitable or legal title to which has been transferred via a first sale by a manufacturer, distributor or dealer to an ultimate purchaser. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XVII 87-2

Section notes

SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT XVII-1 Notes 1. This section does not cover articles of heading 9503 or 9508, or sleds, bobsleds, toboggans or the like of heading 9506. 2. The expressions "parts"and"parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016); (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (

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November 15, 2025

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