8708.95.15.00 - For other tractors (except road tractors)

This HTS subcategory, 8708.95.15.00, specifically covers parts and accessories for safety airbags with inflator systems that are intended for "other tractors" (excluding road tractors). This designation is crucial as it differentiates these components from those designed for agricultural tractors or road tractors. The key determining factor for classification here is the intended application of the tractor for which the airbag and inflator system is manufactured, aligning with the broader scope of heading 8708 for vehicle parts and accessories.

The distinction between 8708.95.15.00 and its sibling category, 8708.95.10.00, lies solely in the intended use of the tractor. While 8708.95.10.00 pertains to parts for safety airbag systems for tractors specifically suited for agricultural operations, 8708.95.15.00 applies to those same airbag and inflator systems when designed for tractors not primarily engaged in agricultural work. This ensures accurate tariff application based on the operational purpose of the vehicle.

As a leaf node, this category does not have further subdivisions. Therefore, classification within 8708.95.15.00 is definitive once it has been determined that the airbag and inflator system is a part or accessory for a tractor, and that tractor is not classified as an agricultural tractor or a road tractor. Importers and exporters should meticulously document the intended use of the tractor to ensure correct classification.