8708.40.11.10 - For vehicles of heading 8703

This HTS category, 8708.40.11.10, specifically covers gearboxes designed for use in vehicles classified under heading 8703. Heading 8703 encompasses passenger automobiles and other vehicles principally designed for the transport of persons, including station wagons, racing cars, and special-purpose vehicles such as ambulances and police cars. Therefore, this classification applies to the transmission systems of these types of passenger vehicles.

This particular subheading is distinguished from its sibling category, 8708.40.11.50 ("Other"), by its explicit limitation to gearboxes intended for vehicles of heading 8703. The sibling category would encompass gearboxes for other vehicle types enumerated within the broader heading 8708, such as tractors (8701), vehicles for the transport of ten or more persons (8702), and vehicles for the transport of goods (8704), provided they are not specifically covered by other subheadings under 8708.40.11.

As this is a leaf node within the HTS, there are no further subcategories to introduce. The classification concludes at this level, meaning that any gearbox meeting the criteria of being for vehicles of heading 8703 falls directly under this code. When classifying a gearbox, the key determinant is the intended application and the specific vehicle heading it is manufactured for, ensuring accurate duty assessment and trade compliance.