8708.30.10 - For tractors suitable for agricultural use

This HTS category, 8708.30.10, specifically classifies brake and servo-brake parts and accessories that are designed for use with tractors intended for agricultural applications. This includes components such as brake shoes, brake pads, brake discs, drums, cylinders, and associated servo-brake mechanisms when their intended application is solely for agricultural tractors. The classification hinges on the explicit design and intended end-use of these parts and accessories, differentiating them from general-purpose automotive braking components.

It is crucial to distinguish this category from its sibling, 8708.30.50, which covers brake and servo-brake parts and accessories for "other vehicles." While both deal with braking systems, 8708.30.10 is exclusively for agricultural tractors. Therefore, a brake component intended for a construction tractor, a road vehicle, or any other non-agricultural machine would fall under the sibling category. The defining factor is the agricultural use of the tractor itself.

Within this category, further subclassification exists to refine the type of braking components. The subcategories are 8708.30.10.10, which specifically covers mounted brake linings, and 8708.30.10.90, which encompasses all other brake and servo-brake parts and accessories for agricultural tractors not otherwise specified. This detailed breakdown allows for precise tariff application based on the specific nature of the braking component.