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    8708.94.75

    Other

    This code covers parts and accessories for motor vehicles, specifically components for steering wheels, columns, and boxes—other than those for passenger vehicles. Use this code when importing these steering components, noting a general duty of 2.5% applies, with potential free trade agreement benefits for eligible countries as detailed in the duty information.

    Other

    Detailed information for HTS Code 8708.94.75

    This tariff code falls within the section for vehicles, and specifically covers parts and accessories for motor vehicles. The 8708.94.75 code details parts for steering wheels, columns, and boxes, specifically for other vehicles, and further defines "other" parts within that category. There are two subdivisions: 8708.94.75.10 for steering shaft assemblies with universal joints and 8708.94.75.50 covers all other parts not specifically detailed; choose the suffix that most accurately reflects the specific part being reported. Reporting units can be expressed in number, quantity, or kilograms.

    ChapterChapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
    SectionSection 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 8708.94.75 and its subdivisions (8708.94.75.10 & 8708.94.75.50) is 2.50%, applying to imports from countries not specified as eligible for preferential trade agreements. Special rates of Free apply to goods originating from countries including Australia, Bahrain, Chile, Colombia, and others listed as A*, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG, provided they meet the requirements of the relevant FTA or preference program. Reporting units are specified as ‘No.’, ‘No.’, or ‘kg’ and must be used when declaring imports under this code. There is no specified section for this code.

    Rate of Duty (Column 2): 25%

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    Code subdivisions

    8708.94.75.10

    Parts and accessories of the motor vehicles of headings 8701 to 8705: > Other parts and accessories: > Steering wheels, steering columns and steering boxes; parts thereof: > Parts: > For other vehicles: > Other > Steering shaft assemblies incorporating universal joints

    8708.94.75.50

    Parts and accessories of the motor vehicles of headings 8701 to 8705: > Other parts and accessories: > Steering wheels, steering columns and steering boxes; parts thereof: > Parts: > For other vehicles: > Other > Other

    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 (

    Latest update

    Last updated

    November 15, 2025

    Revised every January & July

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