# United States tariff line 8708.70.35.00: Parts and accessories

> In the United States tariff, line 8708.70.35.00 covers road wheels and parts and accessories thereof, for tractors (except road tractors), for other tractors, parts and accessories. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 8708.70 in heading 87.08 (chapter 87).

Source: https://border.bot/countries/united-states/hs-codes/8708703500
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 87](https://border.bot/countries/united-states/hs-codes/87) / [8708.70](https://border.bot/countries/united-states/hs-codes/870870) / [8708.70.35.00](https://border.bot/countries/united-states/hs-codes/8708703500)

## Key facts

- Tariff line: 8708.70.35.00
- Covers: Road wheels and parts and accessories thereof, for tractors (except road tractors), for other tractors, parts and accessories
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [8708.70](https://border.bot/hs-codes/870870)

## What this line covers

In the United States tariff, line 8708.70.35.00 covers road wheels and parts and accessories thereof, for tractors (except road tractors), for other tractors, parts and accessories.

Its legal text is “Parts and accessories”, read under “Road wheels and parts and accessories thereof”, “For tractors (except road tractors)” and “For other tractors”.

## How it is structured

It falls under HS subheading 8708.70 in heading 87.08 (chapter 87). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Heading 87.08: Parts and accessories of the motor vehicles of headings 8701 to 8705
- Subheading 8708.70: Road wheels and parts and accessories thereof
- Within the subheading: For tractors (except road tractors)
- Within the subheading: For other tractors
- Line 8708.70.35.00: Parts and accessories

## Duty

Goods under this line enter free of general (MFN) duty.

## In other countries

No other national tariff on border.bot has live lines under 8708.70 yet.

- [The Harmonized System text for 8708.70](https://border.bot/hs-codes/870870)

## Other lines under 8708.70

- [8708.70.05.00](https://border.bot/countries/united-states/hs-codes/8708700500) Road wheels
- [8708.70.15.00](https://border.bot/countries/united-states/hs-codes/8708701500) Parts and accessories
- [8708.70.25.00](https://border.bot/countries/united-states/hs-codes/8708702500) Road wheels
- [8708.70.45.30](https://border.bot/countries/united-states/hs-codes/8708704530) For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8704 or 8705
- [8708.70.45.46](https://border.bot/countries/united-states/hs-codes/8708704546) Wheels having a diameter of at least 57 cm but not more than 63 cm
- [8708.70.45.48](https://border.bot/countries/united-states/hs-codes/8708704548) Other
- [8708.70.45.60](https://border.bot/countries/united-states/hs-codes/8708704560) Other
- [8708.70.60.30](https://border.bot/countries/united-states/hs-codes/8708706030) Wheel rims for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, or 8705
- [8708.70.60.45](https://border.bot/countries/united-states/hs-codes/8708706045) Wheel covers and hubcaps for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704 or 8705
- [8708.70.60.60](https://border.bot/countries/united-states/hs-codes/8708706060) Other

- Previous line: [8708.70.25.00](https://border.bot/countries/united-states/hs-codes/8708702500) Road wheels
- Next line: [8708.70.45.30](https://border.bot/countries/united-states/hs-codes/8708704530) For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8704 or 8705

## Frequently asked questions

### What does tariff line 8708.70.35.00 cover in the United States tariff?

In the United States tariff, line 8708.70.35.00 covers road wheels and parts and accessories thereof, for tractors (except road tractors), for other tractors, parts and accessories.

### What is the general (MFN) duty on 8708.70.35.00 in the United States?

Goods under this line enter free of general (MFN) duty.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/8708703500.json