HS 870891 Other parts and accessories
Quick Answer: Parts and accessories for motor vehicles, not elsewhere specified, imported under HS 870891 enter the UK at 4.00%, the EU at 4.50%, and the US at rates ranging from Free to 2.5%. This classification encompasses a broad spectrum of components for vehicles, excluding those specifically listed in other headings within Chapter 87. Importers should be aware that specific subheadings within 870891 may carry different duty rates depending on the exact nature of the part. According to CustomTariffs data, careful classification is crucial to ensure compliance and optimize duty payments. Exporters should verify the correct subheading and applicable rates for each destination market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708910000 | — | — | — |
| 8708912020 | — | — | — |
| 8708912090 | — | — | — |
| 8708913510 | 4.00 % | — | — |
| 8708913520 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708910000 | — | — | — |
| 8708912000 | — | — | — |
| 8708912020 | — | — | — |
| 8708912030 | — | — | — |
| 8708912090 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708911000 | Free | — | ["No."] |
| 870891 | — | — | — |
| 8708915000 | 2.5% | Free (18 programs) | ["No."] |
| 8708916500 | Free | — | ["No."] |
| 87089175 | 2.5% | Free (18 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8708.91?
Imports of Other parts and accessories may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 870891 cover?
This subheading covers parts and accessories of vehicles of headings 8701 to 8705, specifically those that are not explicitly classified under other subheadings within 8708. According to the World Customs Organization's Harmonized System Nomenclature, this category is for components that are not engines, transmissions, or chassis. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code applies to a broad range of miscellaneous parts and accessories for motor vehicles, excluding those with more specific classifications.
What falls outside HS 870891?
The following products are excluded from HS 870891: complete engines, gearboxes, axles, steering wheels, braking systems, and chassis. For example, a complete engine assembly would be classified under 8407 or 8408, while a steering wheel is typically classified under 870894. Parts specifically designed for motorcycles or bicycles, even if similar in function, are also excluded and fall under different headings. Items not intended for use in vehicles of headings 8701 to 8705 are also outside the scope of this subheading.
What are common classification mistakes for HS 870891?
A common error is the misclassification of universal parts or accessories that may have a primary application in vehicles but are also used elsewhere. For instance, a general-purpose bolt or fastener, even if used in automotive assembly, might be classified under Chapter 73 or 74 if its automotive-specific design is not evident. Another mistake involves classifying specialized electronic components that are integral to a specific vehicle system under this general subheading, when they might have a more precise classification elsewhere within Chapter 87 or even Chapter 85.
How should importers classify products under HS 870891?
The correct procedure for classifying products under HS 870891 involves a thorough examination of the product's specific function, design, and intended use within a motor vehicle. Importers and customs brokers must consult the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, to determine the most specific heading and subheading. Reviewing the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 870891?
A set of 100 automotive floor mats, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 870891.9000, which covers "Other parts and accessories" for vehicles.
Which trade agreements reduce duties for HS 870891?
Several free trade agreements may reduce the applicable duty rate for HS 870891, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying parts originating from Canada or Mexico can receive a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates, typically requiring a GSP Form A. The specific documentation and eligibility criteria vary by agreement and origin country.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 8708.91?
HS code 8708.91, which covers 'Other parts and accessories of vehicles of headings 87.01 to 87.05', has varying duty rates depending on the importing country and the origin of the goods. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. In the European Union, as per the TARIC database, rates can range from 0% to 4.5% ad valorem, with many items falling under a 4.00% rate. The UK Trade Tariff also shows a range of duties, often around 4.00% or 4.50% ad valorem, but with many preferential rates available. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty.
How is the import duty for HS 8708.91 calculated, and can you provide an example?
The duty for HS 8708.91 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the imported goods. For instance, if a shipment of vehicle exhaust systems (a common item classified under 8708.91) has a customs value of $10,000 USD and the applicable MFN duty rate is 2.5%, the import duty would be $10,000 USD × 0.025 = $250 USD. If a specific duty is applied (e.g., per unit), the calculation would be rate × quantity. Always verify the basis of duty calculation (ad valorem, specific, or compound) in the destination country's tariff.
What are the classification criteria for parts and accessories under HS 8708.91?
HS code 8708.91 is for 'Other parts and accessories' of vehicles of headings 87.01 to 87.05 (tractors, motor vehicles for the transport of persons, goods, special purpose motor vehicles). Classification under 8708.91 requires that the part or accessory is specifically designed for and identifiable as belonging to these vehicles and is not covered by more specific HS headings within Chapter 87 or other chapters. For example, exhaust systems, radiators, and certain suspension components for motor cars would typically fall here if not specifically classified elsewhere. The Explanatory Notes to the Harmonized System provide detailed guidance on the scope of this heading.
Which trade agreements commonly offer preferential duty rates for HS 8708.91?
Many Free Trade Agreements (FTAs) and preferential trade schemes can significantly reduce or eliminate duties for HS code 8708.91. For example, goods originating from countries with FTAs with the United States (e.g., USMCA) may benefit from reduced or zero duties. Similarly, the EU's network of FTAs and its Generalized Scheme of Preferences (GSP) can provide preferential rates for goods imported into the EU. The UK also has numerous trade agreements post-Brexit. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation.
What documentation is typically required for importing parts and accessories under HS 8708.91?
Standard import documentation for HS 8708.91 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a declaration of conformity or compliance with relevant safety and environmental standards may be required, depending on the importing country's regulations (e.g., EPA or NHTSA requirements in the US, or UNECE regulations in other jurisdictions). If claiming preferential duty rates under a trade agreement, a certificate of origin or proof of origin statement is mandatory. Customs brokers should verify specific requirements with the importing country's customs authority, such as U.S. Customs and Border Protection (CBP) or HM Revenue & Customs (HMRC).