非公路牵引车用方向盘零件
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926305000 | 22.8% | CN | US | Official Doc |
| 8431499090 | 85.0% | CN | US | Official Doc |
| 8708946500 | 35.0% | CN | US | Official Doc |
| 8708946000 | 35.0% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
Product Images
AI Analysis
🚜 Steering Wheel Parts for Non-Road Tractors (Auto Parts for Agricultural Machinery)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Steering Wheel Parts"?
Steering wheel parts for non-road tractors are critical components of the steering systems for agricultural and off-road machinery. In international trade, these parts are strictly regulated under Chapter 87 (Vehicles other than railway or tramway rolling-stock).
The key distinction lies in the application of the part: * For Road Tractors: Parts for road tractors (used primarily for highway transport) generally fall under different subheadings or face different duty treatments depending on specific trade agreements. * For Non-Road Tractors (Agricultural/Off-Road): These are designated for use in agricultural purposes or other off-road machinery (like harvesters, loaders, etc.).
⚠️ Critical Distinction Point:
- If the part is exclusively for agricultural tractors or non-road tractors (except road tractors), it falls under 8708.94.60 or 8708.94.65.
- If the part is for road tractors (highway freight trucks), it does not fall under these specific codes and may have different classification/taxation.
- Warning: Misclassifying an agricultural part as a "general vehicle part" or confusing "road" vs. "non-road" can lead to customs delays or incorrect tax assessments.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise classifications for Steering Wheel Parts suitable for use with machinery of headings 8701-8705:
| HS Code | Product Description | Application Scenario | Tax Rate (CN Origin to US) |
|---|---|---|---|
8708.94.60.00 |
Parts of steering wheels, columns, and boxes: For tractors suitable for agricultural use | Agricultural tractors, farm machinery | 25.0% |
8708.94.65.00 |
Parts of steering wheels, columns, and boxes: For other tractors (except road tractors) | Off-road tractors, construction machinery, non-highway agricultural equipment | 25.0% |
🔍 Key Note:
- Both codes fall under Headings 8708 (Parts and accessories of motor vehicles).
- The differentiation is purely based on the type of tractor:
- 8708.94.60: Specifically for agricultural tractors.
- 8708.94.65: For other tractors that are not road tractors (e.g., mining, forestry, or specialized off-road).
- Both carry a total tax of 25.0%.
💰 III. 2026 Latest Tariff Rate Detail (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 8708.94.60.00 – Steering Parts for Agricultural Tractors
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Additional Tariff | +25.0% (Section 301 / USITC Footnote) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | USITC:8708.94.60.00 → FOOTNOTE:301 |
📌 Explanation:
- The base tariff for parts of motor vehicles is often 0% under normal MFN rates.
- However, due to Section 301 trade measures against China, an additional 25% tariff is applied.
- Total Cost: Importers must budget for 25% of the declared value as duty.
- Steel/Aluminum/Copper Note: The data provided indicates "Steel, Aluminum, Copper products additional tariff: 50%". However, for HS 8708.94.60, the total is explicitly listed as 75.0% in the first entry? WAIT, let's re-read the input data carefully.
🚨 Correction & Clarification Based on Input Data:
Looking at the provided JSON data:
1. 8708.94.60.00 has total_tax: "25.0%" and tax_detail: "Base: 0.0%, Additional: 25.0%".
2. 8708.94.65.00 has total_tax: "25.0%" and tax_detail: "Base: 0.0%, Additional: 25.0%".
Note: The prompt mentions "Steel, Aluminum, Copper products additional tariff: 50%" in the text description for some codes (8431.49.90.84/90), but for the steering wheel parts (8708.94.60/65), the tax_detail explicitly says "Base: 0.0%, Additional: 25.0%" and total_tax is 25.0%.
Conclusion for Steering Parts: The total tax is 25.0%, NOT 75%. The 75% rate applies to 8431.49.90.x (Road wheels/Wheel assemblies for machinery 8426/29/30), NOT to steering parts. Do not confuse the two!
🎯 2. 8708.94.65.00 – Steering Parts for Other Non-Road Tractors
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:8708.94.65.00 → FOOTNOTE:301 |
📌 Note:
- This code covers tractors that are not road tractors but also not strictly "agricultural" under the specific definition of 8708.94.60 (e.g., certain industrial tractors).
- The tax burden is identical to agricultural tractor parts.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Part for Steering System" and compatibility (e.g., "Fits John Deere Tractor Model XYZ"). |
| ✅ Part Number & Diagram | ✔️ | Show which part it is (steering wheel, column, box, or internal component). |
| ✅ Commercial Invoice | ✔️ | Must specify "Parts for Non-Road Tractors" or "Parts for Agricultural Tractors". Avoid generic terms like "Car Parts". |
| ✅ Origin Certificate | ✔️ | Proof of Chinese origin triggers the 25% tariff. If re-exported, ensure no value-added processing in the US. |
| ✅ Packing List | ✔️ | List all components if shipped as a kit (e.g., steering column + lock + key). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Specify the Tractor Type, Don't Say 'Car Parts', 25% is the Price!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Part for Farm Tractor | 8708.94.60.00 - "Parts for steering wheel, for agricultural tractors" |
Declaring as "Auto Parts" (8708.99) → Potential misclassification audit |
| Part for Construction Tractor | 8708.94.65.00 - "Parts for steering, for non-road tractors" |
Declaring as "Machinery Parts" (8431) → Wrong Chapter |
| Part for Road Truck | Not Applicable | Do NOT use 8708.94.60/65. Use correct road vehicle parts code. |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM Parts for Brand Names | Provide authorization letters. Customs may verify brand authenticity to prevent IP issues, but tariffs remain based on HS code. |
| Knock-Down (KD) Kits | If shipped as a kit (steering wheel + column), declare as a single unit under the primary component code. Do not split into "wheel" and "column" unless they are for different uses. |
| Steel Content | Although the note mentions "Steel/Aluminum/Copper 50%", the specific entry for 8708.94.60/65 in the data shows 75%? NO. The data shows total_tax: "25.0%" for 8708 codes. The 75.0% applies to 8431.49.90.x (Road wheels). Do not apply 75% to steering parts. Stick to 25%. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8708.94.60.00 / 8708.94.65.00 |
25% (301 Tariff) | High cost for Chinese origin. |
| 🇨🇳 China | 8708.94.60.00 / 8708.94.65.00 |
Varies | Check latest PRC tariff schedule. Usually lower for imports into China. |
| 🇪🇺 EU | 8708.94.90 |
3.5% | No 301 equivalent. Standard MFN rate. |
| 🇲🇽 Mexico | 8708.94.60 |
0% (USMCA) | If manufactured in USMCA region. |
📌 Conclusion:
- The US market is the most expensive for these parts due to the 25% Section 301 tariff.
- Supply Chain Strategy: Consider sourcing from non-China origins (e.g., Vietnam, Mexico) to mitigate tariffs if eligible under USMCA or other trade agreements.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Steering Wheel Parts" as "General Auto Parts" (8708.99)
👉 Consequence: Customs may reclassify to 8708.94.60/65 and assess the 25% tariff retroactively, plus penalties.
❌ Mistake 2: Confusing "Road Wheels" (8431) with "Steering Parts" (8708)
👉 Consequence: Using the 75% tariff code for steering parts would overpay significantly. Or, using the wrong code leads to underpayment if the system defaults higher. Always check the specific 8-digit code.
❌ Mistake 3: Not specifying "Agricultural" vs. "Non-Road"
👉 Consequence: While both are 25%, accurate description is required for customs compliance and potential future exemptions or audits.
✅ Correct Declaration Example:
"STEERING WHEEL COLUMN PART, FOR AGRICULTURAL TRACTORS, MODEL XYZ, CHINESE ORIGIN, HS CODE: 8708.94.60.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Agri Tractor = 8708.94.60, Non-Road = 8708.94.65. Both 25%! Do NOT mix with Road Wheels (8431)! "
🔹 "25% is the price, be ready for the bill, clear the goods with care!"
📌 Pro Tip:
If your parts are not of Chinese origin, or if you are importing into the US, verify if they qualify for USMCA (Mexico/Canada) or other preferential tariffs. For Chinese origin, the 25% tariff is mandatory.
📣 Immediate Action:
📞 Contact your customs broker with the exact part number and tractor model compatibility.
🚀 Confirm the HS Code 8708.94.60 or 8708.94.65 before shipment to avoid unexpected 25% duty surprises.
✨ Professional clearance, starts with accurate classification!
💼 Every cent counts in cross-border trade!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.