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GOODS ACROSS BORDERS

HS HEADING 8708

Motor vehicles; parts and accessories, of heading no. 8701 to 8705

6-digit subheadings (15)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8708.10

Vehicles; bumpers and parts thereof, for the vehicles of heading no. 8701 to 8705

8708.21

Vehicles; parts of bodies, safety seat belts

8708.22

Vehicles; parts and accessories, front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter

8708.29

Vehicles; parts and accessories, of bodies, other than safety seat belts

8708.30

Vehicle parts; brakes, servo-brakes and parts thereof

8708.40

Vehicle parts; gear boxes and parts thereof

8708.50

Vehicle parts; drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof

8708.70

Vehicle parts; road wheels and parts and accessories thereof

8708.80

Vehicle parts; suspension systems and parts thereof (including shock-absorbers)

8708.91

Vehicle parts; radiators and parts thereof

8708.92

Vehicle parts; silencers (mufflers) and exhaust pipes; parts thereof

8708.93

Vehicle parts; clutches and parts thereof

8708.94

Vehicle parts; steering wheels, steering columns and steering boxes; parts thereof

8708.95

Vehicle parts; safety airbags with inflater system; parts thereof

8708.99

Vehicle parts and accessories; n.e.c. in heading no. 8708

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog