8708.94.65.00 - For other tractors (except road tractors) 🖩
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, 8708.94.65.00, encompasses steering wheels, steering columns, steering boxes, and their parts specifically designed for "other tractors" which are explicitly excluded from the definition of road tractors. This typically includes industrial tractors, construction tractors, and other specialized wheeled or tracked vehicles used for purposes other than general road transport, where a distinct steering mechanism is present.
It is crucial to differentiate this category from its sibling, 8708.94.60.00, which covers steering components for tractors primarily intended for agricultural use. The distinction lies in the intended application of the tractor. While both relate to tractor steering systems, the "other vehicles" designation in this category signifies a broader range of non-agricultural, non-road tractor applications.
As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification under 8708.94.65.00 relies on the precise determination that the steering component in question is intended for a tractor that is not classified as a road tractor and is not specifically designated for agricultural use. Documentation pertaining to the tractor's intended function and design is essential for accurate classification.