ABS Plastic Wheel Covers for Tractor Subheading 8701.21 from Japan
Durable black ABS plastic wheel covers for agricultural tractors of subheading 8701.21, fitting 18-inch rims. They shield hubs from mud and debris during field operations. Fits 8708.70.60.45 as parts for tractors and other specified vehicles.
Duty Rate — Japan → United States
17.5%
Rate breakdown
9903.94.4315%Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.
9903.03.060%Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
9903.74.110%Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter.
Import Tips
• Provide engineering drawings proving sole use for tractors to justify 8708 classification over general parts
• Include certificates of origin for preferential duty treatment under USMCA for North American assembly