Section XVII · Vehicles other than railway or tramway rolling stock, and parts

8708.94

Steering wheels, steering columns and steering boxes; parts thereof:

How this code is built
87

Chapter

Vehicles other than railway or tramway rolling stock, and parts

08

Heading

The product family within the chapter

94

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 87Vehicles other than railway or tramway rolling stock, and parts
  2. 8708Parts and accessories of the motor vehicles of headings 8701 to 8705:
  3. Other parts and accessories:
  4. Steering wheels, steering columns and steering boxes; parts thereof:

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 8708.94.10.00For tractors suitable for agricultural useNo.
    General
    Free
    Special (FTA)

    No preferential rate published.

    Column 2
    Free

    Countries without normal trade relations.

  • 8708.94.50.00For other vehiclesNo.
    General
    2.5%
    Special (FTA)
    Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    25%

    Countries without normal trade relations.

  • 8708.94.60.00For tractors suitable for agricultural useNo.
    General
    Free
    Special (FTA)

    No preferential rate published.

    Column 2
    Free

    Countries without normal trade relations.

  • 8708.94.65.00For other tractors (except road tractors)No.
    General
    Free
    Special (FTA)

    No preferential rate published.

    Column 2
    27.5%

    Countries without normal trade relations.

  • 8708.94.70.00Of cast ironkg
    General
    Free
    Special (FTA)

    No preferential rate published.

    Column 2
    Free

    Countries without normal trade relations.

  • 8708.94.75Other
    General
    2.5%
    Special (FTA)
    Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    25%

    Countries without normal trade relations.

Schedule footnotes

  • See 9903.88.03.
  • See 9903.90.08.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 8708

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.