8708.94.60.00 - For tractors suitable for agricultural use

This HTS category, 8708.94.60.00, specifically covers parts and accessories for steering systems of tractors designed and intended for agricultural use. This includes components such as steering wheels, steering columns, and steering boxes that are integral to the operation of these agricultural tractors. The classification hinges on the intended end-use of the tractor, meaning parts for tractors primarily used in farming operations fall under this heading.

This category is distinct from its sibling, 8708.94.65.00, which covers parts for "other tractors (except road tractors)." The key differentiator is the specific agricultural application. While both concern tractor steering components, 8708.94.60.00 is exclusively for agricultural tractors, whereas 8708.94.65.00 would encompass steering parts for tractors used in non-agricultural contexts, such as industrial or construction tractors (excluding road tractors). The "For other vehicles" sibling category at this level would cover steering components for a broader range of motor vehicles not specifically classified under headings 8701 to 8705.

As a leaf node within the HTS structure, 8708.94.60.00 does not have further subdivisions. Therefore, classification within this code relies heavily on the definitive nature of the part as belonging to the steering system of an agricultural tractor. Customs officers will look for evidence that the component's design and functionality are exclusively suited for agricultural tractor steering mechanisms, differentiating it from more general steering parts that might be adaptable to other vehicle types.