HS 870899 Other
Quick Answer: Parts and accessories for vehicles of headings 8701 to 8705 imported under HS 870899 enter the UK at rates up to 4.00%, the EU at 4.50%, and the US duty-free. This residual category encompasses a broad range of components not specifically classified elsewhere within heading 8708, such as certain chassis parts, body parts, and other miscellaneous vehicle components. Importers and customs brokers should exercise caution, as the "Other" designation necessitates careful scrutiny to ensure the correct classification and avoid potential penalties. According to CustomTariffs data, the diversity of products falling under this code means specific duty rates can vary significantly even within a single jurisdiction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708990000 | — | — | — |
| 8708991000 | — | — | — |
| 8708991055 | 2.00 % | — | — |
| 8708991060 | — | — | — |
| 8708991080 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708990000 | — | — | — |
| 8708991000 | — | — | — |
| 8708991055 | — | — | — |
| 8708991060 | — | — | — |
| 8708991080 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708994810 | — | — | ["No.","kg"] |
| 8708996805 | — | — | ["No."] |
| 8708996810 | — | — | ["No."] |
| 8708998105 | — | — | ["No."] |
| 8708990300 | Free | — | ["No."] |
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 8708.99?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870899 cover?
This subheading covers parts and accessories of motor vehicles of headings 8701 to 8705, not elsewhere specified or included within HS heading 8708. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses a broad range of components such as specific types of fasteners, seals, gaskets, certain electrical components not covered by more specific headings, and other miscellaneous parts that do not fit into the more detailed subheadings of 8708. For example, specialized mounting brackets or non-engine related fluid system components would typically fall here.
What falls outside HS 870899?
The following products are excluded from HS 870899: parts and accessories of the chassis, body, or suspension systems (which are typically classified under 8708.10 to 8708.30), parts and accessories of engines and transmissions (classified under 8708.40 to 8708.50), and parts of electrical equipment of heading 85. For instance, complete engines, gearboxes, steering wheels, brake assemblies, and lights are classified elsewhere. Also excluded are items that are not exclusively or principally designed for use with motor vehicles, even if they can be adapted.
What are common classification mistakes for HS 870899?
A common error is misclassifying general-purpose hardware items that are not specifically designed for motor vehicles under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a part is designed for a specific function and that function is covered by a more specific subheading within 8708, or if it's a general component not exclusively for vehicles, it should not be classified under 870899. For example, standard bolts and nuts not specifically manufactured for automotive applications are usually classified under Chapter 73 or 74.
How should importers classify products under HS 870899?
The correct procedure for classifying products under HS 870899 involves a detailed examination of the product's intended use and specific characteristics. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should determine if the part is exclusively or principally used for vehicles of headings 8701 to 8705 and if it is not specifically covered by a more precise subheading within heading 8708 or another heading entirely. This often requires technical specifications and product literature.
How is the duty calculated for products under HS 870899?
A specific radiator hose for a 2020 Honda Civic, weighing 0.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the customs value: 5% of $25.00 = $1.25. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8708.99.80, which covers rubber hoses and tubing for motor vehicles.
Which trade agreements reduce duties for HS 870899?
Several free trade agreements may reduce the applicable duty rate for HS 870899, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. The EU's preferential trade agreements with countries like Japan and South Korea may also offer reduced or free duties on specific automotive parts. To claim these preferences, a self-certified origin statement or a specific origin certificate (e.g., EUR.1 movement certificate for certain EU agreements) is typically required, depending on the agreement and the exporting country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8708.99?
HS code 8708.99 covers 'Other parts and accessories of vehicles of headings 8701 to 8705'. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.5% ad valorem. In the European Union, under the TARIC system, rates can range from 0% to 4.5% ad valorem depending on the specific part and origin. The UK Trade Tariff also shows varied rates, often around 4.5% ad valorem for many items. Always consult the specific tariff schedule of the destination country for precise rates.
How is the import duty for HS 8708.99 calculated, and can you provide an example?
Import duty for HS 8708.99 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of miscellaneous automotive parts classified under 8708.99 has a customs value of $10,000 and the applicable duty rate is 2.5% (e.g., US MFN rate), the duty would be calculated as: $10,000 (customs value) × 0.025 (duty rate) = $250. Some specific parts might have specific duties (per unit), but ad valorem is most common for this 'other' category.
What documentation is typically required for importing parts classified under HS 8708.99?
Standard import documentation for HS 8708.99 includes a commercial invoice detailing the description, quantity, and value of each part; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed. Depending on the specific part and destination country regulations, additional documentation such as safety certifications or compliance declarations might be necessary. Importers should verify specific requirements with the customs authority of the importing country.
Are there preferential duty rates available for HS code 8708.99 under trade agreements?
Yes, preferential duty rates are often available for HS 8708.99 under various free trade agreements (FTAs). For instance, goods originating from countries with an FTA with the United States (e.g., USMCA) may qualify for reduced or zero duty rates, provided they meet the rules of origin stipulated in the agreement. Similarly, the EU and UK have numerous FTAs that can impact duty rates for parts and accessories. To claim preferential treatment, a valid certificate of origin and proof of compliance with the FTA's rules of origin are mandatory.
What are the criteria for classifying a part under HS 8708.99 as 'Other'?
HS code 8708.99 is a residual category used for parts and accessories of vehicles of headings 8701 to 8705 (tractors, motor vehicles for the transport of persons, goods, special purpose motor vehicles, chassis, etc.) that are not specifically listed or covered by other more specific subheadings within 8708. Classification hinges on whether the item is indeed a part or accessory for these vehicles and if it does not fall under any preceding HS code within the 8708 chapter. For example, specialized mounting brackets, certain types of sensors not specific to engines or braking systems, or unique interior trim components not covered elsewhere would likely fall under 8708.99.