HS 870894 Steering wheels, steering columns and steering boxes; parts thereof

Quick Answer: Steering wheels, steering columns, and steering boxes, along with their constituent parts, imported under HS code 870894 enter the UK at rates up to 4.00%, the EU at rates up to 4.50%, and the US duty-free under the MFN rate. This classification specifically pertains to the components that enable a vehicle's directional control. Importers and customs brokers should be aware that while the US offers duty-free entry, significant ad valorem duties apply in the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines within this chapter for precise duty determination, as subheadings can reflect varying rates based on material or specific function.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8708940000 — — —
8708943500 4.00 % — —
8708949900 2.00 % — —
8708949920 2.00 % — —
8708949990 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8708940000 — — —
8708942000 — — —
8708943500 4.50 % — —
8708949100 4.50 % — —
8708949900 3.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8708941000 Free — ["No."]
8708946000 Free — ["No."]
8708947000 Free — ["kg"]
8708947510 — — ["No.","kg"]
870894 — — —

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 8708.94?

Imports of Steering wheels, steering columns and steering boxes; parts thereof 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, 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?

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What products does HS 870894 cover?

This subheading covers steering wheels, steering columns, and steering boxes, along with their constituent parts, designed for use in motor vehicles of heading 8701 to 8705. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes components such as steering shafts, universal joints, and the complete steering mechanism. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing all parts specifically designed for these steering assemblies, regardless of material.

What falls outside HS 870894?

The following products are excluded from HS 870894: complete steering systems for vehicles not covered by heading 8708, such as those for industrial machinery or agricultural tractors if not specifically designed for road use. Additionally, general-purpose tools or parts not exclusively designed for steering mechanisms, like standard bolts or nuts, are classified elsewhere. For instance, a steering wheel intended for a boat would not fall under this subheading.

What are common classification mistakes for HS 870894?

A common error is misclassifying complete steering systems for vehicles outside the scope of heading 8708, or classifying individual components that are not specifically designed for steering assemblies. For example, a general-purpose bearing used in multiple vehicle parts, including steering, might be incorrectly classified here instead of under its specific component heading. Adherence to General Rule of Interpretation (GRI) 1, which prioritizes the Section and Chapter Notes, is crucial.

How should importers classify products under HS 870894?

The correct procedure for classifying products under HS 870894 involves a thorough examination of the product's intended use and design. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. They should verify that the item is indeed a steering wheel, column, box, or a part thereof specifically for vehicles of heading 8708, ensuring it meets the descriptive criteria of the subheading.

How is the duty calculated for products under HS 870894?

A steering column assembly weighing 5 kilograms, declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared value: 5% × $250 USD = $12.50 USD. This calculation assumes no other duties or taxes apply and is based on the declared value.

Which trade agreements reduce duties for HS 870894?

Several free trade agreements may reduce the applicable duty rate for HS 870894, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible steering components originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required. The EU-UK Trade and Cooperation Agreement also offers preferential rates for qualifying goods between the EU and the UK.

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Which HS Codes Are Related?

HS 870893 HS 870895 HS 870891 HS 870892 HS 870870 HS 870840

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 870894 (Steering wheels, steering columns and steering boxes; parts thereof)?

The import duty rates for HS code 870894 can vary significantly depending on the importing country and the origin of the goods. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is typically 2.5% ad valorem. However, preferential rates may apply under trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the U.S. might be eligible for duty-free entry. It is crucial to consult the specific tariff schedule of the destination country and verify the country of origin to determine the applicable duty rate.

How is the import duty for HS 870894 calculated? Can you provide an example?

The import duty for HS code 870894 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the imported goods. For example, if a shipment of steering columns valued at $10,000 USD is imported into the U.S. with an MFN duty rate of 2.5%, the calculated duty would be $10,000 USD * 0.025 = $250 USD. If a specific duty (e.g., per unit) is also applicable, the total duty would be the higher of the ad valorem or specific duty, or a combination, as stipulated by the tariff law.

What documentation is typically required when importing steering wheels, steering columns, or steering boxes under HS code 870894?

When importing goods classified under HS code 870894, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a customs declaration. Depending on the importing country and the specific product, additional certifications or declarations related to safety standards, origin, or compliance might be necessary. Importers should verify the specific requirements with the customs authority of the destination country.

Are there common trade agreements that offer preferential duty rates for HS code 870894?

Yes, several trade agreements can impact the duty rates for HS code 870894. For example, the United States has FTAs with countries like Mexico and Canada under the United States-Mexico-Canada Agreement (USMCA), which often provides for reduced or duty-free entry for qualifying originating goods. Similarly, the European Union's customs union and its numerous trade agreements with third countries can affect duties on these automotive parts. Importers must ensure their goods meet the rules of origin criteria stipulated in the relevant trade agreement to benefit from preferential treatment.

What are the key classification criteria for HS code 870894, and what parts are specifically covered?

HS code 870894 covers steering wheels, steering columns, and steering boxes, as well as their constituent parts, specifically designed for use in motor vehicles of headings 8701 to 8705. This includes complete steering systems or individual components like steering shafts, universal joints for steering columns, steering racks, and steering gearboxes. The key criterion is that the part must be identifiable as being exclusively or principally used for the steering mechanism of vehicles within the specified headings. Parts that are more general in nature and could be used in other machinery might be classified elsewhere.