8708.70.05.00 - Road wheels 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8708.70.05.00, specifically classifies road wheels designed for tractors that are suitable for agricultural use, excluding road tractors. These are the complete wheel assemblies, including rims, spokes, and sometimes hubs, intended to equip agricultural machinery such as plows, harvesters, and other farm implements. The primary function of these wheels is to provide mobility and support for agricultural vehicles operating in various terrains characteristic of farming environments.
This classification is distinguished from its sibling category, 8708.70.15.00, which covers "parts and accessories" for road wheels. While 8708.70.05.00 covers the finished road wheel unit, the sibling category would encompass individual components of these wheels, such as separate tire tubes, tire-wheel assemblies not yet mounted, or specific parts like lugs or valves, when not presented as a complete road wheel. The critical distinction lies in whether the item is a complete, functional road wheel or a component thereof.
As this is a leaf node in the HTS, there are no further subcategories branching from this specific code. Therefore, the focus remains on precisely identifying road wheels meeting the criteria of being for agricultural tractors and differentiating them from parts and accessories of such wheels. Classification at this level hinges on the complete nature of the road wheel assembly and its intended application in agricultural machinery.