Harmonized Tariff Schedule of the United States · HTS code · HS 8708.70

8708.70.05

8708.70.05: Road wheels and parts: For tractors suitable for agricultural use: road wheels

Road wheels and parts

Not declarable on its own: use one of its 1 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. 8708.70 Road wheels and parts and accessories thereof:
  3. For tractors (except road tractors):
  4. For tractors suitable for agricultural use:
  5. 8708.70.05 Road wheels

What you pay

Importing into USA

Customs duty Free 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 dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03
  • 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 10%
    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 15%
    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 15%
    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 15%
    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 15%
    Applies to goods from
    Taiwan
    In force
    from 1 May 2026
    Legal act
    HTSUS 9903.94.67

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% Canada Free – 6% Third-country duty 5 tariff lines · average 3.6% Mexico Free – 5% Third-country duty 6 tariff lines · average 0.8% Brazil 12.6% – 18% Third-country duty 2 tariff lines · average 15.3% Argentina 12.6% – 18% Third-country duty 12 tariff lines · average 17.6% Peru Free Third-country duty 2 tariff lines New Zealand Free – 10% Third-country duty 14 tariff lines · average 4.6% Japan Free Third-country duty 2 tariff lines Taiwan 2.5% – 15% Third-country duty 4 tariff lines · average 8.1% GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia 1% – 10% Third-country duty 4 tariff lines · average 7.8% Nigeria 10% Third-country duty 1 tariff line

USA 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 Harmonized Tariff Schedule of the United States, 8708.70.05 is one of 6 lines under subheading 8708.70, road wheels and parts and accessories thereof.

The general duty is free, and quantities are declared in p/st.

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 Canada duty is 0%–6%, 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%.

The United States imported goods of subheading 8708.70 worth US$5bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 8708.70.05?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 8708.70 as a whole, the largest supplier in 2024 was China (US$2bn), followed by Mexico.

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Typical products

Everyday names, not part of the legal text.