HS Code for Auto Parts
Auto parts are primarily classified under HTS heading 8708, which covers parts and accessories of motor vehicles of headings 8701 to 8705. The general duty rate for most auto parts is 2.5%, though certain parts for agricultural tractors enter duty-free. The HS code for automotive parts depends on the specific vehicle system the part belongs to -- brakes, body, transmission, suspension, exhaust, steering, and other categories each have their own subheadings within 8708.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 8708.29.51.60 | Other parts and accessories of bodies (including cabs), for other vehicles Body parts and accessories (fenders, doors, hoods, panels) | 2.5% |
| 8708.30.50.90 | Brakes and servo-brakes; parts thereof, for other vehicles Brake components (calipers, master cylinders, brake lines) | 2.5% |
| 8708.30.50.20 | Brake drums, for other vehicles Brake drums | 2.5% |
| 8708.30.50.30 | Brake rotors (discs), for other vehicles Brake rotors and discs | 2.5% |
| 8708.40.11.10 | Gear boxes for vehicles of heading 8703 (passenger vehicles) Transmissions and gear boxes for passenger vehicles | 2.5% |
| 8708.80.16.00 | Suspension systems and shock absorbers, for other vehicles Suspension components and shock absorbers | 2.5% |
| 8708.91.50.00 | Radiators, for other vehicles Radiators for motor vehicles | 2.5% |
| 8708.92.50.00 | Mufflers and exhaust pipes, for other vehicles Exhaust system components | 2.5% |
| 8708.94.50.00 | Steering wheels, steering columns and steering boxes, for other vehicles Steering system components | 2.5% |
| 8708.99.81.80 | Other parts and accessories of motor vehicles, not elsewhere specified Catch-all for miscellaneous auto parts (gaskets, mounts, brackets) | 2.5% |
Classifying auto parts under the Harmonized Tariff Schedule requires identifying which vehicle system the part belongs to and whether the part is designed for use with specific vehicle types. HTS heading 8708 is the primary classification for parts and accessories of motor vehicles, but not all automotive parts belong here.
Heading 8708 is organized by vehicle system. Subheading 8708.10 covers bumpers and parts thereof. Subheading 8708.2x covers body parts and accessories including safety seat belts (8708.21), windshields and windows (8708.22), and other body components like door assemblies, fenders, and hoods (8708.29). Brakes fall under 8708.30, gear boxes and transmissions under 8708.40, drive axles under 8708.50, road wheels under 8708.70, suspension under 8708.80, radiators under 8708.91, exhaust components under 8708.92, clutches under 8708.93, steering under 8708.94, and airbags under 8708.95. The catch-all subheading 8708.99 covers parts not specifically provided for elsewhere.
A critical classification consideration is whether the part is "solely or principally" designed for motor vehicles. Parts that have broader applications may be classified under other headings. For example, ball bearings used in vehicles are classified under heading 8482 (bearings), not 8708. Rubber gaskets go to 4016, and electrical lighting equipment may fall under 8512. Engine parts for spark-ignition engines may be classified under 8409 rather than 8708.
For machined automotive parts, the classification follows the same rules -- the part's function and vehicle system drive the code suggestion, not the manufacturing process. A machined brake rotor is still classified under 8708.30.50.30 whether it was cast, forged, or CNC machined.
Used auto parts are classified under the same HTS codes as new parts. There is no separate tariff treatment for used or remanufactured auto parts -- the duty rate remains the same. However, some used parts may require additional documentation for environmental or safety compliance.
Parts for agricultural tractors receive preferential treatment under heading 8708, with many subheadings providing duty-free entry for "tractors suitable for agricultural use." This distinction between agricultural and non-agricultural vehicle parts appears throughout the 8708 subheadings.
The general duty rate for most auto parts under heading 8708 is 2.5%. Parts specifically for tractors suitable for agricultural use frequently enter duty-free. Cast iron parts also receive duty-free treatment in several subheadings. Airbag inflaters and modules are assessed at 2.5%. The uniformity of the 2.5% rate across most 8708 subheadings makes auto parts relatively straightforward from a duty perspective, though misclassification outside heading 8708 could result in very different rates.