# United States tariff lines under HS 8708.94

> The United States tariff splits HS 8708.94 (other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof) into 7 national lines: 8708.94.10.00 (for tractors suitable for agricultural use), 8708.94.50.00 (for other vehicles), 8708.94.60.00 (for tractors suitable for agricultural use), 8708.94.65.00 (for other tractors (except road tractors)) and 3 others. The general (MFN) duty differs by line: free on 8708.94.10.00, 2.5% on 8708.94.50.00, free on 8708.94.60.00, free on 8708.94.65.00, free on 8708.94.70.00, 2.5% on 8708.94.75.10 and 2.5% on 8708.94.75.50.

Source: https://border.bot/countries/united-states/hs-codes/870894
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) / [8708.94](https://border.bot/countries/united-states/hs-codes/870894)

## Key facts

- HS subheading: [8708.94](https://border.bot/hs-codes/870894)
- National lines: 7
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

## United States lines under 8708.94

The United States tariff splits HS 8708.94 (other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof) into 7 national lines: 8708.94.10.00 (for tractors suitable for agricultural use), 8708.94.50.00 (for other vehicles), 8708.94.60.00 (for tractors suitable for agricultural use), 8708.94.65.00 (for other tractors (except road tractors)) and 3 others.

The general (MFN) duty differs by line: free on 8708.94.10.00, 2.5% on 8708.94.50.00, free on 8708.94.60.00, free on 8708.94.65.00, free on 8708.94.70.00, 2.5% on 8708.94.75.10 and 2.5% on 8708.94.75.50.

- [8708.94.10.00](https://border.bot/countries/united-states/hs-codes/8708941000) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Steering wheels, steering columns and steering boxes, For tractors suitable for agricultural use. Duty (MFN): free
- [8708.94.50.00](https://border.bot/countries/united-states/hs-codes/8708945000) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Steering wheels, steering columns and steering boxes, For other vehicles. Duty (MFN): 2.5%
- [8708.94.60.00](https://border.bot/countries/united-states/hs-codes/8708946000) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Parts, For tractors suitable for agricultural use. Duty (MFN): free
- [8708.94.65.00](https://border.bot/countries/united-states/hs-codes/8708946500) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Parts, For other tractors (except road tractors). Duty (MFN): free
- [8708.94.70.00](https://border.bot/countries/united-states/hs-codes/8708947000) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Parts, For other vehicles, Of cast iron. Duty (MFN): free
- [8708.94.75.10](https://border.bot/countries/united-states/hs-codes/8708947510) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Parts, For other vehicles, Other, Steering shaft assemblies incorporating universal joints. Duty (MFN): 2.5%
- [8708.94.75.50](https://border.bot/countries/united-states/hs-codes/8708947550) Other parts and accessories, Steering wheels, steering columns and steering boxes; parts thereof, Parts, For other vehicles, Other, Other. Duty (MFN): 2.5%

## In other countries

No other national tariff on border.bot has live lines under 8708.94 yet.

- [The Harmonized System text for 8708.94](https://border.bot/hs-codes/870894)

- Previous subheading: [8708.93](https://border.bot/countries/united-states/hs-codes/870893) Clutches and parts thereof
- Next subheading: [8708.95](https://border.bot/countries/united-states/hs-codes/870895) Safety airbags with inflater system; parts thereof

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 8708.94?

The United States tariff splits HS 8708.94 (other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof) into 7 national lines: 8708.94.10.00 (for tractors suitable for agricultural use), 8708.94.50.00 (for other vehicles), 8708.94.60.00 (for tractors suitable for agricultural use), 8708.94.65.00 (for other tractors (except road tractors)) and 3 others.

### What is the duty on HS 8708.94 in the United States?

The general (MFN) duty differs by line: free on 8708.94.10.00, 2.5% on 8708.94.50.00, free on 8708.94.60.00, free on 8708.94.65.00, free on 8708.94.70.00, 2.5% on 8708.94.75.10 and 2.5% on 8708.94.75.50.

## 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/870894.json