Customs Tariff of Canada · tariff item · HS 8708.70

8708.70.21.00

8708.70.21.00: Road wheels and parts: Locking ring and rim sections, of hot-rolled iron or steel, for use in the manufacture of wheel rim assemblies; For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90

Road wheels and parts

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
  2. 8708.70 Road wheels and parts and accessories thereof
  3. 8708.70.2 Parts and accessories:
  4. 8708.70.21 Locking ring and rim sections, of hot-rolled iron or steel, for use in the manufacture of wheel rim assemblies; For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90
  5. 8708.70.21.00 Locking ring and rim sections, of hot-rolled iron or steel, for use in the manufacture of wheel rim assemblies; For the tractors of tariff item No. 8701.10.10, 8701.30.00, 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.00 or 8701.95.90

What you pay

Importing into Canada

Customs duty Free standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

8708.70 Road wheels and parts and accessories thereof

UK 2% – 4% Third-country duty 16 tariff lines · average 3.6% EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.8% Türkiye 3% – 4.5% Third-country duty 8 tariff lines · average 4.1% USA Free – 2.5% General (MFN) 6 tariff lines · average 0.8% Mexico Free – 5% General (MFN) 6 tariff lines · average 0.8% Brazil 12.6% – 18% General (MFN) 2 tariff lines · average 15.3% Argentina 12.6% – 18% General (MFN) 12 tariff lines · average 17.6% Peru Free General (MFN) 2 tariff lines New Zealand Free – 10% General (MFN) 14 tariff lines · average 4.6% Japan Free General (MFN) 2 tariff lines Taiwan 2.5% – 15% General (MFN) 4 tariff lines · average 8.1% GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia 1% – 10% General (MFN) 4 tariff lines · average 7.8% Nigeria 10% General (MFN) 1 tariff line

Canada lines: 8708.70

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N357708 U.S. CBP 28 January 2026 · 8708.70.60.60

    The tariff classification of skidder tracks from Czech Republic

  • N357212 U.S. CBP 13 January 2026 · 8708.70.60.30

    The tariff classification of steel wheels from India

  • N356961 U.S. CBP 8 January 2026 · 8708.70.45.46

    The classification and country of origin of tire and rim assemblies

  • N355886 U.S. CBP 2 December 2025 · 8708.70.60.60

    The tariff classification of wheel hub motors for shopping carts from China

  • 600009225 HMRC 23 November 2023 – 22 November 2026 · 8708 70 50 50

    A blank aluminium road wheel, raw aluminium that hasn’t yet had any machining operations at all (turning, milling, drilling) is cast from mould & painted. Cannot be fitted to a vehicle. Cast from mould, made with various metals (Aluminium) Boxed in cardboard

12 rulings in total for this code

Legal notes

Subheading note

1. Subheading 870822 covers:

  1. (a) front windscreens (windshields), rear windows and other windows, framed; and

  2. (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.

Chapter notes: Chapter 87 →

In the Customs Tariff of Canada, 8708.70.21.00 is one of 5 lines under subheading 8708.70, road wheels and parts and accessories thereof.

The MFN tariff rate is free.

For the same subheading, the UK duty is 2%–4%, the EU duty is 3%–4.5%, the Türkiye duty is 3%–4.5%, the US duty is 0%–2.5%, the Mexico duty is 0%–5%, the Brazil duty is 12.6%–18%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 2.5%–15%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 1%–10% and the Nigeria duty is 10%.

Canada imported goods of subheading 8708.70 worth US$977m in 2024; the largest supplier was the United States.

Questions and answers

What is the Canada import duty for tariff item 8708.70.21.00?

The MFN tariff rate in the Customs Tariff of Canada is free. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Canada import these goods from?

For subheading 8708.70 as a whole, the largest supplier in 2024 was the United States (US$457m), followed by China.

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Typical products

Everyday names, not part of the legal text.