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

1. 8708 94 00 00 Steering wheels, steering columns and steering boxes; parts thereof
2. 8708 94 20 00 For the industrial assembly of: vehicles of heading 8703; vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; vehicles of heading 8705
3. Other
4. 8708 94 35 00 Steering wheels, steering columns and steering boxes 4%
5. Parts
6. 8708 94 91 00 Of closed-die forged steel 4%
7. 8708 94 99 00 Other 2%
8. 8708 94 99 10 Hub gear made of cold rolled carbon steel (per astm a1008), molded into the plastic and pressed on pinion, with: -an outer diameter of 81.2 mm or more, but not more than 82.55 mm, -an inner diameter of 25.9 mm or more, but not more than 25.97 mm, -a height of the lower side of inner diameter of 11.63 mm or more, but not more than 12.13 mm, -a height of the upper side of inner diameter of 3.25 mm or more, but not more than 3.5 mm, -an overall height of 11.63 mm or more, but not more than 19.5 mm for use in the manufacture of vehicle's steering system 2%
9. 8708 94 99 20 Intermediate steering shaft forming part of the steering column with: -a torsional rigidity of 25 nm/degree or more, -a tubular male shaft in welded carbon steel tube (per gb/t 699 grade 20), -a tubular female shaft in welded carbon steel tube (per with gb/t 699 grade 20), -two spiders universal joint made of chromium alloy steel (per gb/t 5216 grade 20crmntih), -a length in nominal telescope position of 396 mm or more but not more than 467 mm, -a coupling interface on both ends with internal toothing, -two cardan joints on both sides, -a telescope shaft function with a range of 74 mm or more but not more than 115 mm, for use in the manufacture of vehicle's steering system 2%
10. 8708 94 99 30 Lower assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45 or jis g4051 grade s45c) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 66.39 mm or more but not more than 88.64 mm, -an outer diameter of 27.47 mm or more but not more than 28.38 mm, -an inner hole of diameter 6.50 mm or more but not more than 6.58 mm, -an external 26-teeth spline with major diameter 21.18 mm or more but not more than 21.44 mm, -a knurling on a part of outer surface of major diameter 26.0 mm or more but not more than 26.1 mm, -with or without an external 24-tooth spline and with a major diameter 24.75 mm or more but not more than 25 mm, for use in the manufacture of vehicle's steering system 2%
11. 8708 94 99 40 Upper assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 165.3 mm or more but not more than 204.2 mm, -an outer diameter of 22.87 mm or more but not more than 22.92 mm, -an internal hole of diameter 6.50 or more but not more than 6.58 mm, -an external spline, for use in the manufacture of vehicle's steering system 2%
12. 8708 94 99 50 Lower shaft as part of the steering column made of aluminium alloy (per astm b221m grade 6105), air quenched and tempered with: -an ultimate torsional strength of 260 nm or more, -a length of 296.7 mm or more but not more than 297.8 mm, -an external 18-tooth spline on all shaft length with major diameter of 28.7 mm or more but not more than 29 mm, -an 18-tooth internal spline with a minor diameter of 19.7 mm or more but not more than 20 mm, for use in the manufacture of vehicle's steering system 2%
13. 8708 94 99 60 Torsion bar as part of the steering column made of carbon alloy steel (per sae j1268, grade 5160h of modified chemistry for carbon content of 0.53 or more, but not more than 0.56) with: -a shaft torsional stiffness of 2.5 nm/degree or more but not more than 2.7 nm/degree, -a length of 107.75 mm or more but not more than 108.25 mm, -an outer diameter of 6.38 mm or more but not more than 6.42 mm, -two external 18-tooth splines on both shaft ends with a major diameter of 6.70 mm or more but not more than 6.85 mm, as interface to pressing with matting input and output shafts, -entire surface shot peened, for use in the manufacture of vehicle's steering system 2%
14. 8708 94 99 70 Tubular steering shaft as part of the steering column made of carbon steel welded tube (per en 10305/2, e235 c or gb/t699 grade 20) with: -an ultimate torsional strength of 300 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 245.48 mm or more but not more than 287.5 mm, -an outer diameter of 23.95 mm or more but not more than 32.25 mm, -an interface for steering wheel connection either in a form of an external 40-tooth spline with major diameter of 17.1 mm or more but not more than 17.5 mm and an internal thread m12x1.75-6h or in a form of an external hexagon with a short diagonal of 15.05 mm or more but not more than 15.35mm and an internal thread m10x1.5-6h, -an interface either in a form of an internal 10-tooth spline of length of 98.0 mm or more but not more than 160 mm, with minor diameter of 16.1 mm or more but not more than 16.4 mm or in a form of an internal 48-tooth spline of length of 151 mm or more but not more than 160 mm, with minor diameter of 23.2 mm or more but not more than 23.3 mm, for use in the manufacture of vehicle's steering system 2%
15. 8708 94 99 80 Blank assembly worm gear, consisting of a hub of carbon steel (gb/t 699 grade 25 or din en 10277 grade 11smn30) and a ring of cast polyamide 6/12 with: - an outer diameter of 97.35 mm or more, but not more than 102.65 mm, - an inner diameter of 27.91 mm or more, but not more than 27.93 mm, - a height of the hub of 11.75 mm or more, but not more than 12.00 mm, - an overall height of 16.00 mm or more, but not more than 18.00 mm 2%
16. 8708 94 99 90 Other 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£385.6m-10.7% · previous 12 months

Average import price£15.56 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
France	£63.1m	16.4%	-7.4%
Hungary	£59.3m	15.4%	-14.9%
Germany	£54.5m	14.1%	-15.2%
Japan	£49.4m	12.8%	+0.4%
Poland	£25.2m	6.5%	-25.5%
Romania	£22.7m	5.9%	-24.1%
Portugal	£21.3m	5.5%	-9.5%
China	£19.2m	5%	+20.7%

Same subheading in other tariffs

EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% 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% Canada Free – 6% Third-country duty 4 tariff lines · average 3% Mexico Free Third-country duty 9 tariff lines Brazil 12.6% – 18% Third-country duty 7 tariff lines · average 15.7% Argentina 12.6% – 18% Third-country duty 18 tariff lines · average 17.1% Peru Free Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% Japan Free Third-country duty 1 tariff line Taiwan 4% – 7.5% Third-country duty 3 tariff lines · average 6.3% GCC 5% Third-country duty 6 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia Free – 4.5% Third-country duty 4 tariff lines · average 1.4% Nigeria 10% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Mexico	US$4bn	15.6%
2	China	US$3bn	13%
3	Germany	US$3bn	11.4%
4	United States	US$2bn	7.7%
5	France	US$1bn	5.9%
6	Hungary	US$1bn	5.5%
7	Poland	US$1bn	5.3%
8	Romania	US$1bn	4.6%
9	Japan	US$1bn	4.5%
10	South Korea	US$841m	3.5%

Top importers

Rank	Country	Value	Share
1	United States	US$5bn	21.7%
2	Germany	US$2bn	9.6%
3	Mexico	US$2bn	9.2%
4	Spain	US$1bn	4.6%
5	China	US$1bn	4.4%
6	Morocco	US$975m	4%
7	France	US$803m	3.3%
8	Canada	US$767m	3.2%
9	Poland	US$705m	2.9%
10	Czechia	US$701m	2.9%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

• 10%median duty
• 17number of duty-free countries (MFN)
• 50%highest: Kiribati, Maldives, Bermuda

164

Importing country	MFN duty	lines from – to	data year
Afghanistan	5%		2018 · HS 2012
Albania	2%		2023
Algeria	15%		2023
Angola	10%	0% – 20%	2023 · HS 2017
Anguilla	10%		2021 · HS 2017
Antigua & Barbuda	18%	5% – 30%	2021 · HS 2007
Argentina	16%	14% – 18%	2023 · HS 2017
Armenia	1.9%	0% – 5%	2023
Aruba	17%	12% – 22%	2021 · HS 2012
Australia	3.3%	0% – 5%	2023
Azerbaijan	4%	0% – 5%	2023 · HS 2017
Bahamas	0%		2022
Bahrain	5%		2023
Bangladesh	10%		2023 · HS 2017
Barbados	18%	5% – 30%	2022 · HS 2017
Belarus	5%		2021 · HS 2017
Belize	15%	0% – 30%	2023
Benin	10%		2023
Bermuda	35%		2023
Bhutan	10%		2022
Bolivia	10%		2023 · HS 2017
Bosnia & Herzegovina	4%	0% – 5%	2022
Botswana	10%	0% – 20%	2023
Brazil	16%	14% – 18%	2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	10%		2023
Burundi	10%		2023
Cambodia	15%		2023 · HS 2017
Cameroon	20%		2023
Canada	3%	0% – 6%	2023
Cape Verde	30%		2023 · HS 2017
Cayman Islands	27%		2021 · HS 2002
Central African Republic	20%		2023
Chad	20%		2023
Chile	6%		2023 · HS 2017
China	6%		2023
Colombia	5%		2023 · HS 2017
Comoros	5%		2021 · HS 2017
Congo - Brazzaville	20%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	9%		2023
Côte d’Ivoire	10%		2023 · HS 2017
Cuba	5%		2023 · HS 2017
Dominica	18%	5% – 30%	2023 · HS 2017
Dominican Republic	8%		2023
Ecuador	0%		2023 · HS 2017
Egypt	3.5%	2% – 5%	2019 · HS 2017
El Salvador	1%		2022
Equatorial Guinea	20%		2023
Eswatini	10%	0% – 20%	2023
Ethiopia	30%		2021 · HS 2017
European Union (27 countries)	3.9%	3% – 4.5%	2023
Fiji	10%	5% – 15%	2023
French Polynesia	13%		2023
Gabon	20%		2023
Gambia	10%		2023
Georgia	0%		2022 · HS 2017
Ghana	10%		2023
Gibraltar	12%		2023 · HS 2017
Grenada	18%	5% – 30%	2023 · HS 2012
Guatemala	10%		2023
Guinea	10%		2023
Guinea-Bissau	10%		2023
Guyana	18%	5% – 30%	2023 · HS 2017
Haiti	0%		2020 · HS 2017
Honduras	5%		2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	15%		2023
Indonesia	10%		2023
Iran	16%	5% – 26%	2020 · HS 2017
Israel	3%	0% – 6%	2022 · HS 2017
Jamaica	15%	0% – 30%	2023
Japan	0%		2023
Jordan	2.5%	0% – 5%	2023
Kazakhstan	1.9%	0% – 5%	2023
Kenya	10%		2023
Kiribati	50%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	5%		2021 · HS 2017
Laos	10%		2023 · HS 2017
Lebanon	5%		2020 · HS 2017
Lesotho	10%	0% – 20%	2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	3.6%*	1.8% – 5.4%	2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	10%		2023
Malawi	25%		2021 · HS 2017
Malaysia	15%	0% – 25%	2023
Maldives	43%	35% – 50%	2023
Mali	10%		2023
Mauritania	10%		2023 · HS 2017
Mauritius	0%		2023
Mexico	0%		2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	5%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	10%	0% – 20%	2023 · HS 2017
Morocco	14%	2.5% – 40%	2023
Mozambique	7.5%		2023
Myanmar (Burma)	4.2%	3% – 5%	2023 · HS 2017
Namibia	10%	0% – 20%	2023
Nauru	10%		2021 · HS 2017
Nepal	20%		2023
New Zealand	3.3%	0% – 5%	2023
Nicaragua	5%		2023
Niger	10%		2023
Nigeria	10%		2023
North Macedonia	4%	0% – 15%	2023
Norway	0%		2023
Oman	5%		2023
Pakistan	35%		2023
Palestinian Territories	3%	0% – 6%	2017 · HS 2017
Panama	2.5%	0% – 5%	2023
Papua New Guinea	0%		2023
Paraguay	6.3%	0% – 10%	2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	6.4%	1% – 10%	2023
Qatar	5%		2023
Russia	5%		2021 · HS 2017
Rwanda	10%		2023
Samoa	20%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	5%		2023
Senegal	10%		2023
Seychelles	0%		2023
Sierra Leone	10%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	15%		2023 · HS 2017
South Africa	10%	0% – 20%	2023
South Korea	8%		2023
Sri Lanka	20%		2023
St Kitts & Nevis	15%	5% – 25%	2023
St Lucia	15%	0% – 30%	2023 · HS 2012
St Pierre & Miquelon	5%		2021 · HS 2017
St Vincent & the Grenadines	18%	5% – 30%	2023
Sudan	25%		2021 · HS 2017
Suriname	15%	5% – 25%	2023 · HS 2007
Switzerland	3.8%*	1.9% – 5.7%	2023
Syria	7.5%	5% – 10%	2020 · HS 2012
Tajikistan	8%		2021 · HS 2012
Tanzania	10%		2023
Thailand	30%		2023
Togo	10%		2023
Tonga	10%	0% – 20%	2023 · HS 2017
Trinidad & Tobago	15%	0% – 30%	2023 · HS 2012
Türkiye	3.9%	3% – 4.5%	2023
Tuvalu	19%		2017 · HS 2017
Uganda	10%		2023
Ukraine	1.9%	0% – 5%	2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	2%	0% – 4%	2023
United States	0.8%	0% – 2.5%	2023
Uruguay	11%	2% – 18%	2023 · HS 2017
Uzbekistan	5%		2021 · HS 2017
Vanuatu	20%		2023
Venezuela	16%	14% – 18%	2023 · HS 2017
Vietnam	18%	15% – 25%	2023
Wallis & Futuna	6%		2021 · HS 2012
Yemen	5%		2017 · HS 2017
Zambia	15%		2023
Zimbabwe	0.1%		2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4

78439 Other parts & accessories of the motor vehicles of groups 722, 781, 782

End use (BEC Rev. 5)

Intermediate goods · BEC 511220

CPC 2.1 product

49129 Other parts and accessories n.e.c. of motor vehicles (including brakes, gear boxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, clutches, steering wheels, steering columns, steering boxes, and parts thereof)

ISIC Rev. 4 activity

2930 Manufacture of parts and accessories for motor vehicles

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 13

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

1. Sanctions 23 July 2026 · Applies from: 1 August 2026

   Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

   CELEX 32026R1846 · Source: eur-lex.europa.eu

2. Sanctions 23 July 2026 · Applies from: 14 July 2026

   Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

   CELEX 32026R1848 · Source: eur-lex.europa.eu

3. Suspension 30 June 2026 · Applies from: 16 July 2026

   Council Regulation (EU) 2026/1463 of 25 June 2026 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

   CELEX 32026R1463 · Source: eur-lex.europa.eu

4. Other 30 June 2026

   Update to Commodity Code structure to maintain dynamic alignment with the EU – 30 June 2026

   Trade Tariff news 6995 · Source: trade-tariff.service.gov.uk

Rule changes →

Products classified here

• steering wheels, motor vehicles

Questions and answers

Typical products

• steering wheels, motor vehicles

Everyday names, not part of the legal text.