Harmonized Tariff Schedule of the United States · HTS code · HS 8708.40

8708.40.75

8708.40.75: Gear boxes and parts thereof: parts, other, other

Gearboxes and parts

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
  2. 8708.40 Gear boxes and parts thereof:
  3. Parts:
  4. Other:
  5. 8708.40.75 Other

What you pay

Importing into USA

Customs duty 2.5% standard rate depends on the country of origin
Additional duties and charges 8 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

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

Additional duties and charges 8

  • Additional dutySection 232 — Medium- and heavy-duty vehicles, buses and parts 25%
    Applies to goods from
    all countries
    In force
    from 1 November 2025
    Legal act
    HTSUS 9903.74.08
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 32.5%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 25%
    Applies to goods from
    all countries except Japan, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, South Korea, Taiwan
    In force
    from 3 May 2025
    Legal act
    HTSUS 9903.94.05
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 7.5%
    Applies to goods from
    United Kingdom
    In force
    from 30 June 2025
    Legal act
    HTSUS 9903.94.32
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
    Applies to goods from
    Japan
    In force
    from 16 September 2025
    Legal act
    HTSUS 9903.94.43
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
    Applies to goods from
    Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia and 19 more
    In force
    from 25 September 2025
    Legal act
    HTSUS 9903.94.53
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
    Applies to goods from
    South Korea
    In force
    from 4 December 2025
    Legal act
    HTSUS 9903.94.63
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 12.5%
    Applies to goods from
    Taiwan
    In force
    from 1 May 2026
    Legal act
    HTSUS 9903.94.67

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—2.5%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus25%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 8708.40.75 Other 2.5%
  2. 8708.40.75.70 Steel forgings kg
  3. 8708.40.75.80 Other No.

Footnotes

  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Same subheading in other tariffs

8708.40 Gear boxes and parts thereof

UK Free – 4% Third-country duty 12 tariff lines · average 2.9% EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% Türkiye 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% Canada Free – 6% Third-country duty 4 tariff lines · average 3% Mexico Free – 35% Third-country duty 9 tariff lines · average 9.4% Brazil Free – 18% Third-country duty 4 tariff lines · average 12.2% Argentina Free – 18% Third-country duty 10 tariff lines · average 15.7% Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 4 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 3 tariff lines GCC 5% Third-country duty 9 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia Free – 10% Third-country duty 5 tariff lines · average 3.7% Nigeria 10% Third-country duty 1 tariff line

USA lines: 8708.40

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.

  • N348056 U.S. CBP 15 May 2025 · 8708.40.75.80

    The tariff classification of a transmission housing from Mexico

  • N310036 U.S. CBP 16 March 2020 · 8708.40.75.80

    The tariff classification of a CVT Pushbelt from the Netherlands

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 Harmonized Tariff Schedule of the United States, 8708.40.75 is one of 7 lines under subheading 8708.40, gear boxes and parts thereof.

The general duty is 2.5%.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 0%–4%, the EU duty is 3%–4.5%, the Türkiye duty is 3%–4.5%, the Canada duty is 0%–6%, the Mexico duty is 0%–35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–10% and the Nigeria duty is 10%.

The United States imported goods of subheading 8708.40 worth US$12bn in 2024; the largest supplier was Mexico.

Questions and answers

What is the USA import duty for HTS code 8708.40.75?

The general duty in the Harmonized Tariff Schedule of the United States is 2.5%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 8708.40.75 under US trade agreements?

Yes. The Special column reads “Free (A*,AU,B, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 8708.40 as a whole, the largest supplier in 2024 was Mexico (US$4bn), followed by Japan.

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Typical products

Everyday names, not part of the legal text.