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 1060
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8708 40
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.