Toyota Tacoma Steering Wheel with Controls from Germany
Leather-wrapped steering wheel for Toyota Tacoma midsize trucks with audio and cruise control buttons. Classified HTS 8708.94.50.00 as steering wheel for other vehicles (trucks). Integral airbag but primarily mechanical steering component.
Duty Rate — Germany → United States
15%
Rate breakdown
9903.94.5315%Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column1 less than 15 percent.
9903.74.110%Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter.
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Document button functionality as secondary to steering for proper classification; require crash test certification for airbag compatibility; pitfall - multimedia emphasis could trigger Chapter 85