8708.70.35.00 - Parts and accessories 🖩
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 | 27.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8708.70.35.00, specifically classifies road wheels and their associated parts and accessories that are designed for use with "other tractors." This designation encompasses tractors that are not primarily intended for road use, such as agricultural tractors, construction tractors, and industrial tractors. The focus here is on wheels, and their components, intended to provide locomotion for these specialized, non-road-going tractor units, excluding those designed for primary road operation.
In distinction to its sibling category, 8708.70.25.00 (Road wheels), which broadly covers road wheels for vehicles of headings 8701 to 8705, this subheading drills down to a more specific application. While the sibling category is more general, 8708.70.35.00 exclusively pertains to road wheels destined for the aforementioned "other tractors." This means that if a road wheel is manufactured for an agricultural tractor, it falls under this specific code, whereas a general road wheel for a diverse range of vehicles, without this specific tractor designation, would reside in the broader sibling category.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification terminates here, meaning that all goods fitting the description of road wheels and parts thereof for "other tractors" are encompassed by 8708.70.35.00. Therefore, the critical classification determinant is the intended application of the road wheel or its associated parts and accessories, specifically for tractors that are not primarily road tractors.