Chapter 87, Vehicles / Heading 8708

HTS 8708.99.23.00: Parts and accessories of the motor vehicles of headings 8701 to 8705, other parts and accessories, parts of tractors suitable for agricultural use

Schedule text: Other. Classification: Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts and accessories › Other › Parts of tractors suitable for agricultural use › Other

General rate of duty

Free

Column 1, USITC schedule

From China, all in

50%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

exempt

9903.05.90

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
8708.99.23.00
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 232 automobiles and parts
9903.94.05
25%$2,500.00
Effective duty rate
50%$5,000.00

Checked and not applied

  • Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Questions about this example

What is HTS code 8708.99.23.00?
HTS 8708.99.23.00 covers parts and accessories of the motor vehicles of headings 8701 to 8705, other parts and accessories, parts of tractors suitable for agricultural use; the schedule's own line text is "Other". Its full classification path in the Harmonized Tariff Schedule of the United States is: Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts and accessories › Other › Parts of tractors suitable for agricultural use › Other. It sits in chapter 87 (Vehicles) under heading 8708.
What is the general duty rate for HTS 8708.99.23.00?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 8708.99.23.00 from China?
Priced on $10,000 of goods, the effective duty from China is 50%: 0% general rate + 25% Section 301 + 25% Section 232 automobiles and parts. Section 301 applies (List 3). Forced-labor duty: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).
Which lines are related to HTS 8708.99.23.00?
Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.