8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705:
Sub-classifications
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8708 10
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8708 1030
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8708 1030 20
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8708 1030 30
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8708 1030 40
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8708 1030 50
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8708 1060
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8708 2100 00
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8708 29
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8708 2915 00
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8708 2921 20
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8708 2921 30
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8708 2921 40
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8708 2925 00
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8708 2951
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8708 2951 10
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8708 2951 25
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8708 2951 60
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8708 3010 10
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8708 3010 90
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8708 3050
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8708 3050 20
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8708 3050 30
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8708 3050 40
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8708 3050 90
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8708 40
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8708 4011 10
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8708 4011 50
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8708 4030 00
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8708 4050 00
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8708 4060 00
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8708 4065 00
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8708 4070 00
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8708 4075
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8708 4075 70
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8708 4075 80
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8708 5011 50
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8708 5031
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8708 5031 50
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8708 5051
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8708 5051 50
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8708 5065 00
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8708 5070 00
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8708 5075 00
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8708 5079 00
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8708 5081 00
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8708 5085 00
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8708 5089 00
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8708 5091
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8708 5093 00
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8708 5095 00
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8708 5099 00
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8708 7005 00
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8708 7015 00
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8708 7025 00
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8708 7035 00
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8708 7045
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8708 7045 48
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8708 7045 60
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8708 7060
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8708 8003 00
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8708 8005 00
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8708 8013 00
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8708 8016 00
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8708 8051 00
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8708 8055 00
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8708 8060 00
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8708 8065
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8708 8065 10
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8708 8065 90
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8708 91
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8708 9110 00
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8708 9150 00
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8708 9160 00
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8708 9165 00
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8708 9170 00
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8708 9175
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8708 9175 10
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8708 9175 50
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8708 9210 00
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8708 9250 00
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8708 9260 00
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8708 9265 00
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8708 9270 00
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8708 9275 00
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8708 93
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8708 9410 00
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8708 9450 00
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8708 9460 00
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8708 9465 00
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8708 9470 00
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8708 9475
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8708 9475 50
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8708 9505 00
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8708 9510 00
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8708 9515 00
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8708 9520 00
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8708 99
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8708 9903 00
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8708 9916 00
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8708 9923 00
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8708 9927 00
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8708 9941 00
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8708 9948
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8708 9948 10
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8708 9948 50
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8708 9953 00
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8708 9955 00
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8708 9968
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8708 9968 05
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8708 9968 10
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8708 9968 20
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8708 9968 90
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8708 9981
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8708 9981 05
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8708 9981 30
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8708 9981 60
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8708 9981 80
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Overview
Heading 8708 encompasses a broad range of parts and accessories specifically designed for motor vehicles falling under headings 8701 to 8705. This includes components for tractors, buses, trucks, passenger cars, motorcycles, and other motorized land vehicles. The scope of this heading is limited to items that are exclusively or principally used as parts or accessories for these vehicles. It is crucial to differentiate this category from other headings within Section XVII, such as those for complete vehicles or for general-purpose machine parts.
Unlike sibling categories which classify live animals or other distinct goods, heading 8708 focuses solely on components integral to the operation, safety, or comfort of motor vehicles. The classification hinges on the item's specific design and intended application for the aforementioned vehicles. For instance, general hardware items not specifically manufactured for automotive use would likely fall under different headings.
This heading is further subdivided to provide more granular classification based on the specific function and type of automotive part. Subcategories include items such as bumpers, brakes, gear boxes, drive and non-driving axles, road wheels, and suspension systems, each with their respective parts and accessories. A further residual category exists for "Other parts and accessories" to capture items not specifically enumerated in the preceding subheadings, provided they meet the general criteria for inclusion under 8708.