Auto Parts HS Codes & Tariff Rates: Complete 8708 Classification Guide (2026)
Navigate auto parts HS codes under HTS 8708 with this comprehensive guide covering tariff rates, Section 232/301 stacking, USMCA rules, and classification tips for every major subheading.
If you import auto parts into the United States, getting the HS code right is not optional — it determines how much duty you pay, whether you qualify for trade agreement preferences, and whether your shipment clears customs without delays. With multiple tariff layers stacking on top of each other in 2026, the difference between the correct and incorrect classification can mean tens of thousands of dollars per shipment.
This guide covers every major subheading under HTS 8708 (parts and accessories of motor vehicles), explains current duty rates including all active surcharges, and walks you through how to classify auto parts correctly.
Need to look up a specific HS code? Use our free HS Code Lookup Tool to search by keyword or code number.
Chapter 87: Vehicles, Parts & Accessories — The Big Picture
Chapter 87 of the Harmonized Tariff Schedule covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. It spans everything from passenger cars (8703) to trucks (8704), tractors (8701), motorcycles (8711), and bicycles (8712).
For auto parts importers, the key headings are:
| Heading | Description |
|---|---|
| 8707 | Bodies (including cabs) for motor vehicles |
| 8708 | Parts and accessories of motor vehicles (headings 8701–8705) |
| 8709 | Works trucks (self-propelled, not fitted with lifting equipment) |
| 8714 | Parts and accessories of motorcycles and bicycles |
Heading 8708 is the workhorse — it captures the vast majority of aftermarket and OEM auto parts. If you are importing brake pads, bumpers, suspension components, steering columns, radiators, mufflers, clutch assemblies, or any of the thousands of other vehicle parts, your classification almost certainly starts here.
How 8708 Is Structured
The heading follows a logical breakdown by vehicle system:
- 8708.10 — Bumpers and parts
- 8708.21–8708.29 — Body parts (seat belts, doors, fenders, hoods)
- 8708.30 — Brakes and servo-brakes
- 8708.40 — Gear boxes and parts
- 8708.50 — Drive axles with differential
- 8708.70 — Road wheels and parts
- 8708.80 — Suspension systems and parts
- 8708.91–8708.95 — Specific components (radiators, mufflers, clutches, steering, airbags)
- 8708.99 — Other parts and accessories (the catch-all)
Each of these subheadings breaks down further into 8-digit and 10-digit statistical suffixes that determine your exact duty rate. Let's walk through every major category.
Complete 8708 Subheading Reference
8708.10 — Bumpers and Parts Thereof
Bumpers, bumper covers, bumper reinforcements, and energy absorbers all classify here. This includes both front and rear bumper assemblies as well as individual components like bumper brackets and fascias.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.10.30 | Bumpers and parts, for tractors | 2.5% |
| 8708.10.60 | Bumpers and parts, for other vehicles | 2.5% |
Note: Bumper covers made of plastic may also be classifiable under 3926.90 (other articles of plastics) depending on their function. CBP generally classifies a bumper cover as 8708.10 if it is specifically designed and shaped for a particular vehicle model, but a universal-fit plastic guard could fall elsewhere.
8708.21 — Safety Seat Belts
Seat belt assemblies, retractors, buckles, and webbing classified as part of the seat belt system fall here.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.21.00 | Safety seat belts and parts | 2.5% |
This subheading covers three-point belts, lap belts, harness systems, pretensioners, and child restraint anchor hardware. Replacement webbing sold separately is also classified here if designed for seat belt use.
8708.29 — Other Body Parts and Accessories
This is a broad subheading covering body parts not specifically named elsewhere — doors, fenders, hoods, trunk lids, roof panels, quarter panels, grilles, and similar structural body components.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.29.21 | Body stampings, for tractors | Free |
| 8708.29.25 | Body stampings, for other vehicles | 2.5% |
| 8708.29.51.60 | Other body parts, for other vehicles (halves of bodies) | 2.5% |
| 8708.29.50 | Other body parts and accessories | 2.5% |
Commonly searched: HTS 8708.29.51.60 covers halves of unibody shells and large body sections. If you are importing partial body assemblies — for example, a complete front-end clip or a rear quarter section — this is likely your code.
Body stampings (8708.29.21/25) specifically refer to stamped metal panels, while 8708.29.50/51 covers the broader category of assembled or finished body components.
8708.30 — Brakes and Servo-Brakes; Parts Thereof
One of the highest-volume subheadings for aftermarket importers. This covers disc brakes, drum brakes, brake pads, brake rotors, calipers, master cylinders, brake hoses, ABS modules, and parking brake components.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.30.10 | Mounted brake linings | 2.5% |
| 8708.30.21 | Brakes and parts, for tractors | Free |
| 8708.30.25 | Brakes and parts, for other vehicles | 2.5% |
| 8708.30.50 | Other brake parts and servo-brake parts | 2.5% |
Classification tip: Brake rotors (discs) classify as parts of brakes under 8708.30, not as general metal discs. However, if the rotor is unfinished and has not been machined to final tolerances, it could potentially be classified as a semi-finished iron or steel article. Always import finished, vehicle-specific rotors to ensure clean classification.
8708.40 — Gear Boxes (Transmissions) and Parts
Covers manual transmissions, automatic transmissions, CVTs, transfer cases, and their internal components — gears, shafts, synchronizers, valve bodies, torque converters, and clutch packs internal to automatic transmissions.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.40.11 | Gear boxes, for tractors | Free |
| 8708.40.15 | Gear boxes, for other vehicles (complete units) | 2.5% |
| 8708.40.50 | Parts of gear boxes | 2.5% |
| 8708.40.75 | Parts of gear boxes for other vehicles | 2.5% |
Watch out: Torque converters are classified here (as parts of automatic transmissions), not under 8708.93 with clutches, even though they perform a coupling function. The key is that a torque converter is integral to the automatic gearbox assembly.
8708.50 — Drive Axles with Differential
Complete drive axle assemblies — front or rear — with integrated differential gears. Also covers differential housings, ring and pinion gear sets, axle shafts, CV joints, and half-shafts.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.50.11 | Drive axles with differential, for tractors | Free |
| 8708.50.15 | Drive axles with differential, for other vehicles | 2.5% |
| 8708.50.50 | Parts of drive axles | 2.5% |
| 8708.50.70 | Parts of drive axles, for other vehicles | 2.5% |
CV (constant velocity) joint assemblies and half-shafts are classified here as parts of drive axles, even when sold separately as replacement parts.
8708.70 — Road Wheels and Parts and Accessories Thereof
Alloy wheels, steel wheels, wheel covers, hubcaps, wheel nuts, wheel studs, and wheel spacers.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.70.05 | Road wheels, for tractors | Free |
| 8708.70.25 | Road wheels of aluminum, for other vehicles | 2.5% |
| 8708.70.45 | Road wheels not of aluminum, for other vehicles | 2.5% |
| 8708.70.60 | Parts and accessories of road wheels | 2.5% |
Important: Tires are NOT classified here — they go under heading 4011. Wheels with tires pre-mounted are classified as wheels (8708.70) with the tire classified separately, unless imported as a set in which the wheel gives the assembly its essential character.
8708.80 — Suspension Systems and Parts
Shock absorbers, struts, coil springs, leaf springs, control arms, ball joints, tie rod ends, sway bars, and related hardware.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.80.05 | Suspension shock absorbers, for tractors | Free |
| 8708.80.15 | Suspension shock absorbers, for other vehicles | 2.5% |
| 8708.80.50 | Other suspension parts | 2.5% |
| 8708.80.65 | Other suspension parts, for other vehicles | 2.5% |
Suspension springs specifically designed for motor vehicles classify here, not under heading 7320 (springs of iron or steel). The vehicle-specific design and application determines classification under 8708.80.
8708.91 — Radiators and Parts
Engine cooling radiators, transmission coolers, intercoolers, and their components — tanks, cores, fins, and fittings.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.91.10 | Radiators, for tractors | Free |
| 8708.91.50 | Radiators and parts, for other vehicles | 2.5% |
Radiators made primarily of aluminum often trigger Section 232 aluminum tariff questions — see the tariff stacking section below.
8708.92 — Mufflers and Exhaust Pipes; Parts Thereof
Mufflers, catalytic converters, exhaust manifolds, exhaust pipes, resonators, and tailpipes.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.92.10 | Mufflers and exhaust pipes, for tractors | Free |
| 8708.92.50 | Mufflers and exhaust pipes, for other vehicles | 2.5% |
Catalytic converter classification: Catalytic converters are generally classified under 8708.92 as parts of the exhaust system, although CBP has occasionally considered whether the catalytic substrate (the precious-metal-coated ceramic honeycomb) should be separately classified. For complete converter assemblies, 8708.92 is the standard classification.
8708.93 — Clutches and Parts Thereof
Clutch discs, pressure plates, throwout bearings, clutch cables, clutch master and slave cylinders, and flywheel assemblies.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.93.15 | Clutches, for tractors | Free |
| 8708.93.50 | Clutches, for other vehicles | 2.5% |
| 8708.93.75 | Parts of clutches | 2.5% |
Dual-mass flywheels classify here when they are integral to the clutch assembly. A standalone flywheel that bolts to the crankshaft and is not part of the clutch kit may be classified under 8708.99 as a general engine/drivetrain part.
8708.94 — Steering Wheels, Steering Columns, and Steering Boxes; Parts Thereof
Steering racks, power steering pumps, steering columns, steering wheels, tie rods, steering gearboxes, and electronic power steering (EPS) modules.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.94.10 | Steering wheels, columns, and boxes, for tractors | Free |
| 8708.94.50 | Steering wheels, columns, and boxes, for other vehicles | 2.5% |
| 8708.94.75 | Parts of steering systems | 2.5% |
EPS modules: Electronic power steering units that integrate a motor, sensor, and control module are classified here as steering system components, not as electric motors (8501) or electronic control units (8537).
8708.95 — Safety Airbags with Inflater System; Parts Thereof
Airbag modules (driver, passenger, side, curtain, knee), inflators, airbag fabric, clock springs, and crash sensors.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.95.10 | Airbags with inflater system, for tractors | Free |
| 8708.95.50 | Airbags with inflater system, for other vehicles | 2.5% |
| 8708.95.60 | Parts of airbag systems | 2.5% |
Airbag inflators containing explosive propellant are subject to additional regulatory requirements from DOT/NHTSA and may require import permits. Classification under 8708.95 is straightforward, but compliance with safety regulations is separate from tariff classification.
8708.99 — Other Parts and Accessories
The catch-all subheading for any motor vehicle part not specifically covered by 8708.10 through 8708.95. This is one of the most heavily used classifications in the entire tariff schedule.
| HTS Code | Description | Base MFN Rate |
|---|---|---|
| 8708.99.04 | Vibration dampers (engine) | 2.5% |
| 8708.99.06 | Parts for tractors, other | Free |
| 8708.99.16 | Body stamping, other | 2.5% |
| 8708.99.31 | Other parts for motor vehicles (under certain value thresholds) | 2.5% |
| 8708.99.50 | Floor pans, trunk floors | 2.5% |
| 8708.99.68 | Other parts, nesoi | 2.5% |
| 8708.99.81.80 | Other parts and accessories, nesoi | 2.5% |
Commonly searched: HTS 8708.99.81.80 is the most common 10-digit code for miscellaneous auto parts that do not have a more specific classification. Engine mounts, fuel tanks, pedal assemblies, window regulators, door handles, interior trim brackets, and hundreds of other parts end up here.
If you cannot find a more specific subheading for your auto part, 8708.99 is the default — but always check the more specific subheadings first, as CBP may reclassify your goods and assess penalties if a more specific code exists.
How Tariffs Stack on Auto Parts in 2026
The base MFN rate of 2.5% on most 8708 parts is only the beginning. In 2026, multiple tariff programs can stack on top of each other, dramatically increasing the total duty burden.
Layer 1: Base MFN Duty (2.5%)
The standard Most Favored Nation rate for nearly all 8708 subheadings is 2.5% ad valorem. Parts for tractors (heading 8701) often enter duty-free. This rate applies to imports from all countries without a special trade agreement.
Layer 2: Section 232 — Steel & Aluminum (25%)
Under Section 232 of the Trade Expansion Act, all imports of steel and aluminum articles are subject to a 25% tariff. This hits auto parts hard because many components contain significant steel or aluminum content:
- Steel brake rotors — 25% Section 232 + 2.5% MFN
- Aluminum wheels — 25% Section 232 + 2.5% MFN
- Aluminum radiators — 25% Section 232 + 2.5% MFN
- Steel suspension springs — 25% Section 232 + 2.5% MFN
Critical distinction: Section 232 applies to the material, not the end-use. A finished brake rotor made of cast iron is a steel article for Section 232 purposes. However, if the auto part is a complex assembly where steel/aluminum is only one component among many (e.g., a complete steering rack with electronic components, hydraulic fluid, rubber seals, and a steel housing), the finished good may be classified as an auto part under 8708 and not subject to Section 232. CBP evaluates these on a case-by-case basis.
Layer 3: Section 301 — China Tariffs (7.5%–25%)
If your auto parts originate in China, Section 301 tariffs add another 7.5% to 25% depending on the specific List:
| Section 301 List | Rate | Auto Parts Affected |
|---|---|---|
| List 1 ($34B) | 25% | Industrial machinery components |
| List 2 ($16B) | 25% | Electronic auto components |
| List 3 ($200B) | 25% | Most aftermarket auto parts |
| List 4A ($300B) | 7.5% | Some remaining auto parts |
Most auto parts from China fall under List 3 at 25%. Combined with the base rate, a Chinese-origin brake pad faces: 2.5% (MFN) + 25% (Section 301) = 27.5% minimum. If it is a steel component, add another 25% for Section 232.
Layer 4: Section 122 — Global Surcharge (15%)
Since February 25, 2026, a 15% global surcharge under Section 122 of the Trade Act applies to virtually all imports. Auto parts are not exempt. This surcharge applies on top of all other duties.
Worst-Case Stacking Example: Chinese Steel Brake Rotor
| Duty Layer | Rate |
|---|---|
| Base MFN (8708.30) | 2.5% |
| Section 232 (steel article) | 25% |
| Section 301 List 3 (China origin) | 25% |
| Section 122 (global surcharge) | 15% |
| Total Effective Rate | 67.5% |
A brake rotor with a declared value of $10 would incur $6.75 in duties — more than two-thirds of the product cost. This is why correct classification and country-of-origin planning are critical.
Calculate your total duty exposure with our Duty Calculator — it factors in all active tariff layers automatically.
USMCA and Auto Parts from Mexico & Canada
The United States-Mexico-Canada Agreement (USMCA) provides duty-free treatment for qualifying auto parts, but the rules of origin are among the most complex in any trade agreement.
Key USMCA Requirements for Auto Parts
-
Regional Value Content (RVC): Auto parts must meet a minimum RVC threshold — typically 75% for core parts. This means at least 75% of the value must originate in North America.
-
Steel and Aluminum Purchasing Requirements: Beginning in 2023, at least 70% of a producer's steel and aluminum purchases must originate in North America to qualify for USMCA auto rules of origin.
-
Tariff Shift Rules: Many auto parts must undergo a qualifying tariff shift — meaning the non-originating inputs must be classified under a different HS heading than the finished part. For example, importing raw steel (7206) from Asia and manufacturing a brake rotor (8708.30) in Mexico satisfies the tariff shift requirement.
-
Tracing Requirements: Certain "traced" parts (engines, transmissions, body stampings) must individually meet RVC thresholds and cannot rely on vehicle-level averaging.
Section 232 and USMCA
Even if your auto part qualifies for USMCA duty-free treatment on the MFN rate, Section 232 tariffs on steel and aluminum are a separate question. USMCA-qualifying auto parts from Mexico and Canada were previously exempt from Section 232 tariffs on the steel/aluminum content, but this exemption was revoked in March 2025. Canadian and Mexican auto parts with significant steel or aluminum content now face the 25% Section 232 duty regardless of USMCA qualification.
Section 122 and USMCA
The Section 122 global surcharge also applies to imports from Mexico and Canada. While USMCA eliminates the base MFN tariff, Section 122 still adds 15% on top.
Tips for Correct Auto Parts Classification
Getting your HS code right saves money and prevents costly customs delays. Here are the most important classification principles for auto parts.
1. Specificity Rules
Always classify under the most specific subheading possible. If your part is a brake pad, classify it under 8708.30 (brakes), not 8708.99 (other parts). CBP audits regularly reclassify goods from 8708.99 to more specific subheadings, often triggering duty reassessments and penalties.
2. Principal Use Test
Parts that can be used in both motor vehicles and other applications should be classified based on principal use. If a bearing is designed primarily for automotive suspension systems, it classifies under 8708.80 even if it could physically fit in industrial equipment. CBP looks at marketing materials, engineering specifications, and actual import patterns to determine principal use.
3. Essential Character for Sets and Kits
If you import a "kit" containing multiple parts (e.g., a brake job kit with rotors, pads, and hardware), classify based on the component that gives the kit its essential character. For a brake kit, that is usually the rotor or pad, leading to classification under 8708.30.
4. Parts vs. Accessories
8708 covers both parts and accessories. Parts are components necessary for the vehicle to function (brakes, steering, engine components). Accessories are add-ons that enhance comfort, appearance, or convenience (roof racks, running boards, decorative trim). Both classify under 8708, but the distinction matters for USMCA rules of origin where different RVC thresholds may apply.
5. Electronics and Sensors
Modern vehicles are loaded with electronic components. An electronic control unit (ECU) that is designed solely for controlling a specific vehicle system (e.g., ABS control module) generally classifies under the relevant 8708 subheading (8708.30 for an ABS module). However, generic electronic components (circuit boards, sensors, connectors) not designed for a specific vehicle system may classify under Chapter 85.
6. Get a Binding Ruling
For high-value or high-volume imports, request a binding ruling from CBP. This is a written decision that locks in your classification for as long as the facts remain the same. It costs nothing and can be requested through CBP's eRulings system. A binding ruling protects you from reclassification and penalty exposure.
Country-of-Origin Considerations
For tariff stacking purposes, country of origin is determined by where the part was substantially transformed — not where it was shipped from. Common examples:
- Scenario: Raw steel castings from China are machined and assembled into a complete brake caliper in Taiwan. Origin: Taiwan (substantial transformation occurred). Section 301 China tariffs do not apply.
- Scenario: Finished brake pads manufactured in China are shipped to Vietnam for repackaging and labeling. Origin: China (repackaging is not substantial transformation). Section 301 tariffs do apply.
- Scenario: Aluminum ingots from China are melted, cast, and machined into wheels in Mexico. Origin: Mexico (casting and machining constitute substantial transformation). USMCA may apply if RVC is met.
CBP scrutinizes transshipment schemes. If you are rerouting Chinese auto parts through a third country without genuine manufacturing, you risk evasion penalties under the Enforce and Protect Act (EAPA).
Looking Ahead: Section 232 Auto-Specific Tariffs
In addition to the steel/aluminum Section 232 tariffs, a 25% tariff on finished automobiles took effect on April 3, 2025 under a separate Section 232 investigation. Auto parts were partially included beginning May 3, 2025, covering parts classified under specific HTS codes linked to vehicle assembly. This auto-specific 232 tariff overlaps with but is distinct from the steel/aluminum 232 tariff.
Check whether your specific 8708 subheading is covered by the auto-specific 232 tariff in addition to any steel/aluminum exposure. The HS Code Lookup Tool displays all applicable tariff layers for your code.
Key Takeaways
- Nearly all 8708 auto parts carry a 2.5% base MFN rate, but that is rarely the total duty in 2026
- Tariff stacking can push effective rates above 67% for Chinese-origin steel/aluminum auto parts
- USMCA qualification eliminates the base duty but does not exempt parts from Section 232 or Section 122 surcharges
- Classify as specifically as possible — using 8708.99 when a more specific code exists invites CBP reclassification and penalties
- Country of origin matters enormously — substantial transformation, not transshipment, determines which tariff layers apply
- Get binding rulings for your highest-volume SKUs to lock in classification certainty
Next steps: Look up your specific auto part using our HS Code Lookup Tool, then run the numbers through the Duty Calculator to see your total landed cost with all 2026 tariff layers applied.