8708.40.75.70 - Steel forgings

This HTS category, 8708.40.75.70, specifically classifies steel forgings intended for use as parts and accessories of motor vehicles falling under headings 8701 to 8705. These forgings are essentially shaped metal pieces produced by heating steel and shaping it under pressure, typically forming components that require high strength and durability for vehicle powertrains. Examples include forged crankshafts, connecting rods, gears, and various structural components of the gearbox assembly.

This classification is distinct from its sibling category, 8708.40.75.80, which covers "Other" parts of gearboxes. While this current heading focuses exclusively on steel forgings, the sibling category encompasses all other types of parts for gearboxes not specifically classified as steel forgings, which might include machined parts from other materials, or forgings made from materials other than steel. The "Other" designation at this level signifies that these steel forgings are not specifically enumerated elsewhere within the 8708.40.75 subheading.

As this node represents a leaf in the HTS structure, there are no further subcategories to introduce. Therefore, classification under 8708.40.75.70 relies on confirming that the imported item is indeed a steel forging and that its intended use is as a component part for the gearboxes of motor vehicles covered by headings 8701 through 8705. The material (steel) and the manufacturing process (forging) are the primary determinative factors for this specific classification.