8708.70 - Road wheels and parts and accessories thereof:

This category, HTS 8708.70, specifically encompasses road wheels and their constituent parts and accessories intended for use with motor vehicles. This includes complete wheels, whether assembled or disassembled, comprising rims, spokes, hubs, and tires if presented as part of the wheel assembly. Accessories also fall within this scope, such as wheel nuts, bolts, and decorative hubcaps, provided they are specifically designed for road wheels.

It is crucial to distinguish HTS 8708.70 from its sibling categories by their primary function. Unlike bumpers (8708.10), brakes (8708.30), or transmission components like gearboxes (8708.40) and drive axles (8708.50), road wheels are the primary means by which a vehicle moves over a surface. While other parts might be essential for vehicle operation, road wheels are directly responsible for contact with the road and the transmission of driving force.

The subcategories within 8708.70 serve to further refine classification based on the intended application of the road wheels. The distinction is made between wheels designed for tractors (excluding road tractors) and those intended for other types of motor vehicles. This subdivision aids in ensuring accurate duty assessment by accounting for the specialized designs and potentially different manufacturing standards for wheels used in agricultural or construction machinery compared to those used in passenger cars or commercial trucks.