8708.70.15.00 - Parts and accessories

This HTS category, 8708.70.15.00, specifically covers road wheels and their associated parts and accessories that are designed for tractors, excluding road tractors. The key defining characteristic of goods falling under this subheading is their intended use with tractors that are suitable for agricultural applications. This includes wheels intended for various agricultural machinery such as plows, harvesters, cultivators, and other specialized farm equipment that operates on road surfaces during transport or field transitions.

Distinguishing this category from its sibling, 8708.70.05.00 (Road wheels), is the specific application. While 8708.70.05.00 is a broader category for road wheels, 8708.70.15.00 narrows the scope to only those wheels and parts thereof manufactured for agricultural tractors. This implies that the design, construction, and often tire specifications will be tailored to the unique demands of agricultural operations, such as load-bearing capacity for heavy implements and traction characteristics for varied soil conditions, even when used on roads.

As a leaf node, this category does not have further subcategories. Therefore, the focus for classification within 8708.70.15.00 rests on confirming that the road wheels or their parts and accessories are indeed intended for tractors suitable for agricultural use. This typically involves examining the product's design specifications, manufacturer's stated purpose, and potentially marketing materials that indicate its application in the agricultural sector.