What Every Member of the 

Trade Community Should Know About: 

Vehicles, Parts and 

Accessories Under 

the HTSUS

AN INFORMED COMPLIANCE PUBLICATION 

APRIL 2006 
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued May 1997 

Revised February 2001 

Revised January 2004 

Reviewed With No Changes May 2005 

Reviewed with No Changes April 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally 

created using Microsoft® Word. Pagination and margins in downloaded versions may 

vary depending upon which word processor or printer you use. If you wish to maintain 

the original settings, you may wish to download the Portable Document Format (PDF) 

version, which can then be printed using Adobe® Reader® or other PDF reader. 

2
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the 

classification of vehicles, parts and accessories. “Vehicles, Parts and Accessories Under the 

HTSUS” provides guidance regarding the classification of imported merchandise. We sincerely 

hope that this material, together with seminars and increased access to rulings of U.S. Customs 

and Border Protection, will help the trade community to improve voluntary compliance with 

customs laws and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, (Mint Annex) NW, Washington, D.C. 20229. 

Sandra L. Bell, 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

3
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

(This page intentionally left blank)

4
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

INTRODUCTION..........................................................................................7 

THE HEADINGS OF CHAPTER 87.............................................................7 

PARTS AND ACCESSORIES.....................................................................9 

Parts Of General Use................................................................................................. 10 

Parts Provided For Elsewhere.................................................................................... 11 

GOOD INVOICING IS ESSENTIAL...........................................................14 

APTA AND NAFTA ...................................................................................15 

FOREIGN TRADE ZONES........................................................................16 

ADDENDUM: AUTOMOTIVE BASKET PROVISIONS IN CHAPTER 87 

AND MOST LIKELY ERRORS..................................................................16 

ADDITIONAL INFORMATION...................................................................21 

The Internet................................................................................................................ 21 

Customs Regulations ................................................................................................. 21 

Customs Bulletin ........................................................................................................ 21 

Importing Into the United States................................................................................. 22 

Informed Compliance Publications............................................................................. 22 

Value Publications...................................................................................................... 23 

“Your Comments are Important”................................................................................. 24 

 

5
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

(This page intentionally left blank) 

6
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

INTRODUCTION 

 The HTSUS, is a rather intimidating piece of work. It is nearly four inches thick and 

has more than 10,000 different ten-digit tariff classifications in it. 

 Vehicles (other than railway or tramway rolling-stock) are provided for in Chapter 

87. Many of the parts and accessories for such vehicles are also classifiable in Chapter 

87, but there are many exceptions. Knowing which tariff classification applies to a given 

article is not as easy as one might think. For one thing, as mentioned above, there are 

General Rules of Interpretation (GRIs for short) listed in the front of the book which govern 

tariff classification. For another, the legal notes to Section XVII, which includes Chapter 

87, exclude many items which would seemingly go there. 

 The goal of this publication is to explain in simple layman’s language how such 

vehicles and their parts and accessories are classified so that importers, exporters, 

customs brokers and Customs officers will know how to classify them correctly. 

 Before getting into specifics, however, a clarification of what constitutes a “vehicle” 

would appear to be in order. The term “vehicle” is derived from the Latin word 

“vehiculum.” It means a carriage or conveyance. The type of vehicles which go in 

Chapter 87 are, for the most part, those whose main function is to transport people or 

things from one place to another (three exceptions: tractors, special purpose motor 

vehicles and armored fighting vehicles). Mobile machines in which a propelling base 

forms an integral part of a machine designed for handling, excavating, etc. are not

considered for tariff purposes to be vehicles of Chapter 87. Fork lift trucks, excavators, 

bulldozers, front end loaders and the like are classifiable in Chapter 84 along with other 

“Machinery and Mechanical Appliances.” 

THE HEADINGS OF CHAPTER 87 

 Altogether there are sixteen different four-digit tariff headings or main groupings in 

Chapter 87. These are: 

 8701 Tractors (other than tractors of heading 8709) 

 

 8702 Motor vehicles for the transport of ten or more persons, including the driver 

 8703 Motor cars and other motor vehicles principally designed for the transport of 

persons (other than those of heading 8702), including station wagons and 

racing cars 

 

 8704 Motor vehicles for the transport of goods 

 8705 Special purpose motor vehicles, other than those principally designed for the 

transport of persons or goods (for example, wreckers, mobile cranes, fire 

7
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile 

workshops, mobile radiological units) 

 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 

 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 

 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 

 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of 

the type used in factories, warehouses, dock areas or airports for short 

distance transport of goods; tractors of the type used on railway station 

platforms; parts of the foregoing vehicles 

 8710 Tanks and other armored fighting vehicles, motorized, whether or not fitted 

with weapons, and parts of such vehicles 

 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, 

with or without side-cars; side-cars 

 8712 Bicycles and other cycles (including delivery tricycles), not motorized 

 8713 Invalid carriages, whether or not motorized or otherwise mechanically 

propelled 

 8714 Parts and accessories of vehicles of headings 8711 to 8713 

 8715 Baby carriages (including strollers) and parts thereof 

 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; and 

parts thereof 

 For those concerned with things “automotive,” the principal headings of interest are 

8701-8708. Heading 8701 covers all tractors except those of heading 8709 (the term 

“tractors” is defined in Note 2 to Chapter 87 as “vehicles constructed essentially for hauling 

or pushing another vehicle, appliance or load” and includes, in subheading 8701.20, road 

tractors which pull semi-trailers). Heading 8702 covers motor buses and coaches. 

Heading 8703 covers other vehicles for transporting people, like cars. Heading 8704 

covers vehicles for transporting goods. Heading 8705 covers special purpose motor 

vehicles other than those principally designed for the transport of persons or goods

(e.g. garbage trucks, even those with compactors, would go in 8704 if their principal 

function is to transport trash). It does not, however, cover self-propelled wheeled 

machines in which the chassis and the working machine are specially designed for each 

other and form an integral mechanical unit (road graders go in Ch. 84). Heading 8706 

covers chassis with engines for all the foregoing vehicles, but does not include chassis 

fitted with engines and cabs (they go in headings 8702-8704). Heading 8707 covers 

8
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

bodies, including cabs, for the foregoing vehicles. And lastly, heading 8708 covers parts 

and accessories for these motor vehicles. In general, articles are “parts” if they cannot be 

used on their own but must be combined with other articles to form goods capable of 

fulfilling an intended function; “accessories” are articles that are not needed to enable the 

goods with which they are used to fulfill their intended function. 

 Pretty simple stuff, right? Wrong! As anyone who has followed the ups and downs 

of sport utility vehicle classification over the years knows, it's not so easy sometimes to 

determine which heading a given article should have for tariff purposes. If a multipurpose 

vehicle is suitable for carrying both passengers and cargo, and has characteristics 

associated with both cars and trucks, should it go in 8703 or 8704? U. S. Customs for 

many years considered two-door sport utility vehicles like the Nissan Pathfinder to be 

motor vehicles for the transport of goods, which made them subject to a 25% duty. This 

position was eventually overturned by the courts, however, and such vehicles are now 

classifiable with motor cars and other motor vehicles principally designed for the transport 

of persons. 

PARTS AND ACCESSORIES 

 As complicated as vehicle classification can be, however, it's usually much easier 

than trying to classify parts and accessories for them. For while heading 8708 reads 

“Parts and accessories of the motor vehicles of headings 8701 to 8708,” it does not cover 

all such parts. 

 In order for motor vehicle parts or accessories to be classifiable under 8708, they 

must satisfy all three of the following conditions: 

 1. They must be identifiable as being suitable for use solely or principally with motor 

vehicles of heading 8701-8705. 

 2. They must not be excluded by Section XVII, Note 2. 

 3. They must not be more specifically provided for elsewhere in the HTSUS. 

 As we said in the beginning, classification is governed by six GRIs. Of these, the 

most important is the first one. GRI 1 provides that classification shall be determined 

according to the terms of the headings and any relative section or chapter notes. If you 

can classify goods using it, there is no need to refer to the others which follow in 

sequential order. 

 Since the provisions for motor vehicles in Chapter 87 are incorporated in Section 

XVII of the HTSUS, the legal notes to that section are particularly important. It is from 

there, in fact, that the first two conditions given above are derived. The third condition is 

based on GRI 3(a) which states that when goods are classifiable under two or more 

headings, the heading which provides the most specific description shall be preferred. 

The Additional U. S. Rules of Interpretation, which follow the GRIs in the book, reinforce 

9
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

this principle by providing in paragraph 1(c) that a provision for parts of an article covers 

products solely or principally used as a part of such articles, but a provision for “parts” or 

“parts and accessories” shall not prevail over a specific provision for such part or 

accessory. 

 Unless one is dealing with parts which have multiple applications on motor vehicles 

of Chapter 87 and machines of Chapter 84, the first of these conditions is not likely to be a 

problem. Most parts used on cars and trucks are, after all, usually used only on motor 

vehicles--not other machines. The second condition, however, is another story. The 

exclusions listed in the notes to Section XVII are many and, to the untrained observer, 

easy to overlook. Among other things, these notes exclude all joints, washers or the like 

of any material; articles of vulcanized rubber other than hard rubber; parts of general use, 

as defined in Note 2 to Section XV (whether made of base metal or plastic); and gears and 

other transmission equipment of heading 8483 which are integral components of engines 

or motors (clutches, gears, torque converters. Other vehicle transmission equipment of 

heading 8483 which is not an integral component of engines or motors goes in 8708). 

 In a similar vein, one must also keep in mind that some automotive parts and 

accessories which are specifically provided for in other chapters may still be classifiable in 

heading 8708 if they are excluded by other section or chapter notes. One not only has to 

be aware of Section XVII's notes, but those of other sections and chapters that might 

apply. Chapter 39, for example, has a note which excludes parts of vehicles of Section 

XVII. Consequently, a plastic hose or tube which is a finished auto part would go under 

8708 rather than 3917 which is a specific provision. 

 It is also important to keep in mind that legal notes in one place may be offset in 

another section or chapter. The aforementioned Chapter 39 legal note excluding parts of 

Section XVII vehicles does not mean that plastic gaskets or plastic mountings and fittings 

for doors, windows and coachwork go in 8708. Such articles are excluded from Chapter 

87 by the exclusionary notes to Section XVII which cover “joints, washers or the like of any 

material” and “parts of general use.” 

Parts Of General Use 

 The term “parts of general use,” incidentally, is one that is often misunderstood by 

importers and exporters who come across the phrase. Contrary to what a lot of people 

think, it does not mean “parts which have multiple applications” or “parts which have no 

principal use.” Made-to-order parts which are suitable for only one particular application 

and are not good for anything else can still be “parts of general use.” The term has a very 

precise legal definition which may be found in Note 2 to Section XV. For purposes of 

Section XVII, it means the following types of articles whether made of iron or steel, some 

other base metal, or plastic: 

I. Articles of heading: 

 7307 Tube or pipe fittings (e.g. couplings, elbows, etc.) 

10
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

 7312 Stranded wire, ropes, cables, slings and the like, not electrically insulated 

 7315 Chain and parts thereof 

 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of 

heading 8305) and similar articles 

 7318 Screws, bolts, nuts, coach screws, rivets, cotters, cotter pins, washers and 

similar articles 

II. Springs and leaves for springs, other than clock or watch springs 

III. Articles of heading: 

 8301 Padlocks and locks; clasps and frames with clasps, incorporating locks; keys 

and parts of the foregoing articles 

 8302 Mountings, fittings and similar articles suitable for furniture, doors, windows, 

coachwork, trunks, chests, or the like; hat racks, hatpegs, brackets and 

similar fixtures; castors; automatic door closers 

 8306 Photograph, picture or similar frames; mirrors; and parts thereof 

 8308 Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and 

the like and parts thereof of a kind used for clothing, footwear, awnings, 

handbags, travel goods or other made up articles; tubular or bifurcated 

rivets; beads and spangles 

 8310 Sign plates, name plates, address plates and similar plates, numbers, letters 

and other symbols, and parts thereof, except for those of heading 9405 

(which covers illuminated signs, illuminated nameplates and the like, having 

a permanently fixed light source) 

Parts Provided For Elsewhere 

 Of all the classification mistakes made by persons who are trying to classify auto 

parts using the HTSUS, the one most frequently encountered by U. S. Customs import 

specialists has to do with the third condition mentioned earlier – classifying parts and 

accessories under heading 8708 when they are more specifically provided for elsewhere 

(and there are no legal notes requiring that they go in Chapter 87). While a complete 

listing of all such parts is beyond the scope of this booklet, a partial list of some of the 

more common ones and their appropriate headings appears below: 

DESCRIPTION HTSUS DESCRIPTION HTSUS 

Air conditioners 8415 Batteries 8507 

Alternators 8511 Bearings, ball and/or roller 8482 

Antennas 8529 8483* 

Antifreeze 3820 

Bearing housings and housed 

bearings 

Bearings, plain shaft type 8483* 

11
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

DESCRIPTION HTSUS DESCRIPTION HTSUS 

Belts of rubber 4010 Defrosters & demisters 8512 

Bodies (including cabs) 8707 Distributors & other 

ignition/starting equipment 

8511 

Bolts & other fasteners of 7318 

steel Engines, diesel 8408 

Brake friction material & 

articles, not mounted, of 

asbestos, some other mineral 

substance, or cellulose 

6813 Engines, gasoline 8407 

Engine parts, not provided for 8409 

elsewhere 

Fans & Blowers 8414 Bushings (if plain shaft 

bearings) 

8483* 

Filters 8421 

Cable, electrical 8544 Fittings & mountings of base 8302 

metal for doors & windows Cable, non-electrical, of steel 7312 

7307 Capacitors 8532 Fittings of steel for pipes & 

tubes 

Camshafts & crankshafts 8483 Flexible tubing of base metal 8307 

Carpets, tufted 5703 Floor mats of rubber 4016 

Carpets, woven, not tufted or 5702 

flocked Flywheels 8483* 

Fuel injectors for gasoline 

engines 

8481 Chain of steel (including 

timing chain) 

7315 

Fuel injectors for diesel 

engines 

8413 Chain sprockets 8483* 

Chassis fitted with engine 8706 Fuses & similar electrical 

apparatus 

8536 

Cigarette lighters 9613 

Circuit breakers 8536 Gauges 9026 

Clamps of steel for hoses 7326 

Clocks 9104 

Gaskets See Informed 

Compliance Publication on 

Gaskets. 

Clutch friction material & 

articles, not mounted, of 

asbestos, some other mineral 

substance, or cellulose 

6813 Gears 8483* 

Generators 8511 

Compressors 8414 

Handles & knobs of plastic 3926 

Handles & knobs of rubber 4016 

Control Boxes & panels 8537 

Decals 4908 

Harnesses, electrical 8544 

12
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

DESCRIPTION HTSUS DESCRIPTION HTSUS 

Heaters, electrical 8516 Pumps for liquids 8413 

Hoists, jacks, winches & other 

lifting equipment 

8425 Radios, with or without tape & 8527 

CD players 

Horns & other sound or visual 

signaling equipment 

8512 Relays & similar electrical 

apparatus 

8536 

Hoses of rubber 4009 Resistors, electrical 8533 

Hydraulic cylinders 8412 Rivets of steel, except the 7318 

bifurcated or tubular kind Integrated circuits 8542 

Lamps 8539 Rivets of base metal, 

bifurcated or tubular kind 

8308 

Lenses of glass, signaling & 7014 

optical Screws & other fasteners of 7318 

steel 

Lighting equipment 8512 Seals of plastic 3926 

Locks & keys 8301 Seals of rubber 4016 

Magnets & electromagnetic 

articles 

8505 Seats, cushions & other 

articles of furniture 

9401 

Manuals & other printed 

matter 

4911 Shafts, transmission 8483* 

Mirrors 7009 Sparkplugs 8511 

Speedometers & odometers 9029 Motors, electric 8501 

Springs of steel 7320 

Motors, hydraulic or 

pneumatic 

8412 

Springs of copper 7416 

Nameplates, signplates, etc. 

of base metal 

8310 Starter motors 8511 

Studs & other fasteners of 7318 

Nuts & other fasteners of 7318 steel 

steel 

Switches & similar electrical 8536 

Pins, cotter or dowel, & other 7318 apparatus fasteners of steel 

Tape & CD players without a 8519 

Printed circuit boards, blank 8534 radio 

Printed circuit boards, 

populated 

8537 Thermostats, without valves 9032 

Pulleys 8483 

Tires 4011 

Tool kits consisting of 8205 

Pumps for air 8414 

13
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

DESCRIPTION HTSUS DESCRIPTION HTSUS 

different kinds of hand tools Washers & other fasteners of 7318 

steel Transformers, electrical 8504 

Windshield window safety 

glass 

7007 Turbochargers 8414 

Universal joints 8483* 

Valves 8481 

Windshield wipers 8512 

Wire & wiring sets, electrical 8544 

Voltage regulators 8511 

Wrenches 8204 

* Automotive parts provided for in heading 8483 are only classifiable there if they are 

integral parts of engines or motors. Clutches, torque converters and other power 

transmission equipment of 8483, which are not integral parts of engines or motors, fall 

under heading 8708 per Note 2(e) to Section XVII and the Explanatory Notes to 8483. 

 When consulting the above list, please keep in mind that it is being offered for 

reference purposes only and does not reflect the official position of how U.S. Customs 

thinks every part described should be classified. A chassis fitted with an engine and a 

cab, for example, is considered an unfinished vehicle rather than a chassis for purposes of 

8706. Non-electrical steel cable of specific length and thickness which has special fittings 

and has assumed the character of articles of other headings may go in 8708 rather than 

7312. Populated printed circuit boards, control modules and sensors which perform a 

measuring, checking, automatic regulating or controlling function with respect to liquids, 

gases, temperature, etc. may be classifiable under headings 9026-9032 rather than 8537. 

Valves are provided for in heading 8481, but intake and exhaust “valves’ for internal 

combustion piston engines are classifiable under 8409 because they do not incorporate a 

valve body. Thermostats which consist of a valve are considered valves of 8481--not 

thermostats of 9032. Clutch facings containing mineral substances which are not the 

principal or fundamental substances do not have a basis of mineral substances and would 

fall under 8708 rather than 6813. Also, be aware that parts of parts are usually provided 

for within the same heading or a subsequent one in close proximity, but some components 

may be specifically provided for elsewhere or precluded by section or chapter notes (e.g. 

windshield wipers go in 8512, but the rubber refill blades for them go under 4016). 

GOOD INVOICING IS ESSENTIAL 

 Even if a person knows the GRIs like his own social security number and is aware 

of all the relevant legal and explanatory notes, classification is just guesswork if invoices 

do not give complete and accurate descriptions of what is being imported. This is 

especially true where there is a lack of uniformity between Customs and trade definitions. 

Fasteners are a good case in point. Many shippers of automotive parts consider just 

about any threaded fastener that can be used with a nut to be a “bolt.” To Customs and 

the fastener industry, however, a threaded fastener which is used with a nut may be a 

“screw” that has a duty rate which is more than eight times higher! According to the 

14
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Explanatory Notes for heading 7318, a bolt is designed to engage in a nut, whereas 

screws for metal are more usually screwed into a hole tapped in the material to be 

fastened. Screws are therefore generally threaded throughout their length, whereas bolts 

usually have a part of the shank unthreaded. These are, however, just a few of the 

characteristics that need to be examined. Both Customs and the fastener industry rely on 

a whole series of primary and supplemental criteria to distinguish a bolt from a screw. 

 Some other terms for auto parts that can be a problem because they are so vague 

are “actuator,” “bearing,” “gasket,” “seal,” “solenoid,” “valve,” and “washer.” Such 

descriptions by themselves are too broad to classify the goods properly, and there is more 

than one classification and duty rate which could apply. Without more specific information, 

Customs officers may assume the classification with the highest duty rate is the right one--

to the detriment of the party paying the duties. Needless to say, it is to the shipper and 

importer's advantage to make sure such articles are described fully enough to avoid 

further inquiries or unwarranted additional duty assessments from Customs. 

APTA AND NAFTA 

 No discussion of automotive classification would be complete, of course, without 

some mention of the Automotive Products Trade Act (APTA) of 1965 and the North 

American Free Trade Agreement (NAFTA) which went into effect on January 1, 1994. 

Under APTA, motor vehicles and original motor vehicle equipment which met the criteria 

for “Canadian articles” and fell in certain designated tariff provisions have been eligible for 

duty free entry. The eligible provisions are indicated in the HTSUS by a “B” in the Special 

Rates of Duty column. The rules of eligibility are far too complex to try to explain here, but 

are spelled out in detail in General Note 5 of the HTSUS and section 10.84, of the 

Customs Regulations of the United States (title 19 Code of Federal Regulations, section 

10.84). 

 NAFTA is significant because it (1) reduced the rates of duty on originating 

Canadian service parts which were not eligible for APTA because they did not go into 

original equipment manufacture (OEM) use and (2) extended preferential trade benefits to 

Mexico. The letters “CA” in the Special Rates of Duty column of the HTSUS indicate the 

free or reduced rate that applies to “originating” Canadian parts, while a “MX” denotes the 

free or reduced rate that applies to Mexican parts which qualify. One major change under 

NAFTA is that non-originating articles can be exported to Canada for repairs or alterations 

and receive on their return duty-free treatment (if repaired or altered under warranty) or 

reduced FTA rates (if not covered by a warranty), regardless of their origin. Goods 

repaired or altered in Mexico, whether or not pursuant to a warranty, qualify for duty-free 

entry. No certificate of origin is required, but the regulations require declarations from the 

person performing such repairs or alterations, and the owner, importer, consignee or an 

agent thereof to substantiate the facts of the transaction. These latter documents may, 

however, be waived by Customs when, because of the nature of the goods or production 

of other evidence, it is apparent that the goods qualify. 

15
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

 As with APTA, the rules of NAFTA eligibility are too complicated to deal with here, 

but they are explained in great detail in General Note 12 of the HTSUS and in Part 181 of 

the Customs Regulations (note: the NAFTA regulations covering country of origin marking 

are in Part 102). 

 If after consulting these sources you are still confused about such concepts as 

“rules of origin,” “regional value content,” “preference criterion,” the difference between the 

“transaction value method” and the “net cost method,” etc., U. S. Customs has published 

an excellent handbook on the subject called “The North American Free Trade Agreement--

A Guide to Customs Procedures” (Customs Publication No. 571). It's available on the U.S. 

Customs Service web site: http://www.customs.gov

FOREIGN TRADE ZONES 

 One additional final topic we would be remiss not to mention is Foreign Trade 

Zones (FTZs). FTZs, which are sometimes known internationally as “free zones” or “free 

trade zones,” are enclosed geographic areas where imported and domestic merchandise 

may be brought without being subject to the Customs laws of the United States. While in 

an FTZ, goods may be stored or processed through a variety of operations, and later be 

re-exported without payment of duties. Duties and taxes are only payable if and when the 

imported merchandise is entered into U. S. commerce for consumption. Unlike the zones 

established in most other countries, U. S. zone importers have the advantage of being 

able to choose when the goods enter the zone whether they want them to be assessed 

the duty rate of the merchandise in its condition at the time it is placed in the zone 

(privileged foreign status) or in its condition when it is entered for consumption from the 

zone (nonprivileged foreign status). The first FTZ was established on Staten Island in 

1936. At last count, there were over 130 public zones and 90 subzones in the United 

States (a subzone is a special-purpose operation run by a single firm). For more on this 

subject, see Part 146 of the Customs Regulations and the General Regulations Governing 

Foreign Trade Zones (15 CFR. Part 400). 

ADDENDUM: AUTOMOTIVE BASKET PROVISIONS IN CHAPTER 87 

AND MOST LIKELY ERRORS 

“Basket Provision” is the common term for tariff numbers which encompass 

goods which are not classifiable in other, more specific provisions. 

Below is a compilation of the most commonly used basket provisions in Chapter 

87, and the most likely items which would be classified there erroneously. 

It must be remembered that the list indicates only the major errors. And be 

reminded that all "Parts of General Use" as defined in Note 2 to Section XV are 

absolutely excluded from any provision in Chapter 87. 

16
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

HS Number Description Possible Errors

8708.10.3050 Bumpers ; other Fasteners 

Bumper parts. 

Metal bumpers which are stamped. 

Parts of non self propelled vehicles 

such as trailers. 

8708.10.6050 Parts of bumpers: other Fasteners 

Metal bumper parts which are stamped. 

Body parts. 

Rubber cushions or grommets. 

Parts of non self propelled vehicles 

such as trailers. 

8708.29.2000 Body stampings Fasteners 

Body parts not of metal (eg. 

Fiberglass). 

Parts of non self propelled vehicles 

such as trailers. 

Bumpers and bumper parts. 

Very small body stampings. 

Other parts and 

accessories of bodies 

(including 

cabs):other:other:other. 

8708.29.5060 Fasteners. 

Bumper parts. 

Fittings and mountings. 

Carpeting. 

Locks and their mechanisms. 

Weather seals of any material. 

Glass other than framed windows. 

Side view mirrors. 

Chassis parts. 

Driver side airbags and their parts. 

Air fresheners. 

Parts of non self propelled vehicles 

such as trailers. 

Parts of driver side airbags. 

Body Stampings. 

17
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Brakes and servobrakes and parts 

thereof:other:for other 

vehicles;other. 

8708.39.5050 Fasteners. 

ABS systems. 

Unmounted brake linings of mineral. 

Brake fluid. 

Wheel hubs and their parts. 

Axles and other shafts. 

Springs. 

Electrical switches and cables. 

Parts of non self propelled vehicles 

such as trailers. 

Non-driving axles and 

parts thereof: For other 

vehicles:other. 

8708.60.8050 Fasteners. 

Wheel hubs and parts. 

Brake parts. 

Suspension parts. 

Driving axles. 

Parts of non self propelled vehicles 

such as trailers. 

Road wheels and parts 

and accessories 

thereof:For other 

vehicles: parts and 

accessories: other. 

8708.70.6060 Fasteners. 

Wheel hubs. 

Brake parts. 

Tires and tire studs or chains. 

Wheel rims and covers (hub caps). 

Parts of non self propelled vehicles 

such as trailers. 

Suspension shock 

absorbers:for other 

vehicles:other. 

8708.80.4500 Fasteners. 

Suspension springs...coil and leaf 

springs. 

Parts of suspensions. 

Parts of non self propelled vehicles 

such as trailers. 

18
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Mufflers and exhaust 

pipes: for other 

vehicles. 

8708.92.5000 Fasteners. 

Catalytic convertors. 

Parts of non self propelled vehicles 

such as trailers. 

Seals or gaskets of any materials. 

Vibration control goods containing 

rubber. 

Clutches and parts 

thereof:for other 

vehicles:other. 

8708.93.7500 Fasteners. 

Complete clutches. 

Springs of any kind. 

Other transmission parts. 

Clutch release bearings (HS 8482). 

Other parts for power 

trains. 

8708.99.6700 Fasteners. 

clutches or clutch parts. 

Bearings of Heading 8482. 

Springs of any kind. 

Parts for suspension 

systems: other. 

8708.99.7060 Fasteners. 

Springs of any kind. 

Complete suspensions systems. 

McPherson strut suspensions. 

Parts for non self propelled vehicles 

such as trailers. 

Parts for steering 

systems:Other 

8708.99.7360 Fasteners. 

Complete steering systems. 

Suspension systems parts. 

Driver side airbags and their parts. 

Electrical lever systems such as turn 

signal levers. 

Horns. 

Aftermarket steering wheel wraps. 

19
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Parts and accessories 

of motor vehicles:other 

parts and accessories: 

other:other: other:other. 

8708.99.8080 Fasteners. 

Parts of specific automotive 

subsystems indicated above. 

Fittings and mountings of HS 8302. 

Carpets. 

Unframed windows. 

Springs of any kind. 

Bearings of HS 8482. 

Parts of motorcycles or invalid 

carriages. 

Parts and Accessories which may be 

classified in other headings as more 

specific such as luggage, furniture 

parts, lighting goods and other electrical 

apparatus, pumps, valves, etc. 

Parts of non self propelled vehicles 

such as trailers. 

Parts of passenger side airbags. 

 This booklet was prepared to assist importers, exporters and other members of the 

international trade community better understand the somewhat complex, and at times 

confusing, classification provisions and rules that apply to motor vehicles, parts and 

accessories. Hopefully we have cleared up some misconceptions and provided a 

reference guide which will prove to be useful to the reader in the future. 

20
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

21
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

22
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

23
Vehicles Parts and Accessories Under the HTSUS 

April 2006 

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

24