8708.94 - Steering wheels, steering columns and steering boxes; parts thereof:

Heading 8708.94 specifically classifies steering wheels, steering columns, and steering boxes for motor vehicles, along with their constituent parts. This category encompasses the essential components that allow a driver to control the direction of a vehicle. This includes the entire steering wheel assembly, the column that connects it to the steering mechanism, and the steering box or rack and pinion system responsible for translating rotational input into linear motion.

This classification is distinct from its siblings in that it focuses solely on the directional control system of the vehicle. For instance, while 8708.91 covers cooling systems (radiators), 8708.92 deals with exhaust systems (mufflers and pipes), and 8708.93 pertains to the transmission of power (clutches), 8708.94 is dedicated to the primary input mechanism for vehicle direction. Similarly, it differentiates from 8708.95 which covers safety airbags and 8708.99 which acts as a residual category for all other unspecified parts.

Within 8708.94, further subdivision is made to distinguish between the complete steering units (wheels, columns, and boxes) and individual parts thereof. This allows for more granular classification based on whether the item is a fully assembled component ready for installation or a replacement part for a larger steering system.