# HS heading 87.08: Parts and accessories of the motor vehicles of headings 8701 to 8705 > HS heading 87.08 covers parts and accessories of the motor vehicles of headings 8701 to 8705. It is in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). It is split into 15 subheadings: 8708.10 (bumpers and parts thereof), 8708.21 (other parts and accessories of bodies (including cabs), safety seat belts), 8708.22 (other parts and accessories of bodies (including cabs), front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter), 8708.29 (other parts and accessories of bodies (including cabs), other), 8708.30 (brakes and servo-brakes; parts thereof), 8708.40 (gear boxes and parts thereof) and 9 others. National tariff lines under heading 87.08 are live on border.bot for the United States (121 lines, also used by 1 other country). Source: https://border.bot/hs-codes/8708 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 87](https://border.bot/hs-codes/87) / [87.08](https://border.bot/hs-codes/8708) ## Key facts - Heading: 87.08 - Description: Parts and accessories of the motor vehicles of headings 8701 to 8705 - Chapter: 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof - Subheadings: 15 - Edition: HS2022 ## What this code covers HS heading 87.08 covers parts and accessories of the motor vehicles of headings 8701 to 8705. It is split into 15 subheadings: 8708.10 (bumpers and parts thereof), 8708.21 (other parts and accessories of bodies (including cabs), safety seat belts), 8708.22 (other parts and accessories of bodies (including cabs), front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter), 8708.29 (other parts and accessories of bodies (including cabs), other), 8708.30 (brakes and servo-brakes; parts thereof), 8708.40 (gear boxes and parts thereof) and 9 others. - [8708.10](https://border.bot/hs-codes/870810) Bumpers and parts thereof - [8708.21](https://border.bot/hs-codes/870821) Other parts and accessories of bodies (including cabs): Safety seat belts - [8708.22](https://border.bot/hs-codes/870822) Other parts and accessories of bodies (including cabs): Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter - [8708.29](https://border.bot/hs-codes/870829) Other parts and accessories of bodies (including cabs): Other - [8708.30](https://border.bot/hs-codes/870830) Brakes and servo-brakes; parts thereof - [8708.40](https://border.bot/hs-codes/870840) Gear boxes and parts thereof - [8708.50](https://border.bot/hs-codes/870850) Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof - [8708.70](https://border.bot/hs-codes/870870) Road wheels and parts and accessories thereof - [8708.80](https://border.bot/hs-codes/870880) Suspension systems and parts thereof (including shock-absorbers) - [8708.91](https://border.bot/hs-codes/870891) Other parts and accessories: Radiators and parts thereof - [8708.92](https://border.bot/hs-codes/870892) Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof - [8708.93](https://border.bot/hs-codes/870893) Other parts and accessories: Clutches and parts thereof - [8708.94](https://border.bot/hs-codes/870894) Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof - [8708.95](https://border.bot/hs-codes/870895) Other parts and accessories: Safety airbags with inflater system; parts thereof - [8708.99](https://border.bot/hs-codes/870899) Other parts and accessories: Other ## What it doesn’t cover Other goods of chapter 87 are classified in its other 15 headings, listed below. - [87.01](https://border.bot/hs-codes/8701) Tractors (other than tractors of heading 87.09) - [87.02](https://border.bot/hs-codes/8702) Motor vehicles for the transport of ten or more persons, including the driver - [87.03](https://border.bot/hs-codes/8703) Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars - [87.04](https://border.bot/hs-codes/8704) Motor vehicles for the transport of goods - [87.05](https://border.bot/hs-codes/8705) Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) - [87.06](https://border.bot/hs-codes/8706) Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05 - [87.07](https://border.bot/hs-codes/8707) Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05 - [87.09](https://border.bot/hs-codes/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 - [87.10](https://border.bot/hs-codes/8710) Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles - [87.11](https://border.bot/hs-codes/8711) Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars - [87.12](https://border.bot/hs-codes/8712) Bicycles and other cycles (including delivery tricycles), not motorised - [87.13](https://border.bot/hs-codes/8713) Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled - [87.14](https://border.bot/hs-codes/8714) Parts and accessories of vehicles of headings 87.11 to 87.13 - [87.15](https://border.bot/hs-codes/8715) Baby carriages and parts thereof - [87.16](https://border.bot/hs-codes/8716) Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof ## How it is structured Heading 87.08 is one of 16 headings in chapter 87. Its first two digits, 87, are the chapter; the next two, 08, number the heading within it. Its subheadings add two more digits (8708.10, 8708.21, 8708.22). ## In other countries National tariff lines under heading 87.08 are live on border.bot for the United States (121 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/87): 121 lines, used by 1 other country - Previous heading: [87.07](https://border.bot/hs-codes/8707) Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05 - Next heading: [87.09](https://border.bot/hs-codes/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 ## Frequently asked questions ### What does HS heading 87.08 cover? HS heading 87.08 covers parts and accessories of the motor vehicles of headings 8701 to 8705. ### Which chapter is HS heading 87.08 in? HS heading 87.08 is in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). ### How many subheadings does HS heading 87.08 have? HS heading 87.08 has 15 subheadings: 8708.10 (bumpers and parts thereof), 8708.21 (other parts and accessories of bodies (including cabs), safety seat belts), 8708.22 (other parts and accessories of bodies (including cabs), front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter), 8708.29 (other parts and accessories of bodies (including cabs), other), 8708.30 (brakes and servo-brakes; parts thereof), 8708.40 (gear boxes and parts thereof) and 9 others. ### Which countries’ tariffs list national lines under HS heading 87.08? National tariff lines under heading 87.08 are live on border.bot for the United States (121 lines, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026. This page was last updated on 11 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. Machine-readable: https://border.bot/hs-codes/8708.json