Auto Parts HS Code (8708): Full List + Codes Outside Chapter 87
The HS code for automotive parts and accessories is mostly 8708, the heading for parts and accessories of motor vehicles, but many car parts are classified elsewhere: tires in 4011, engine parts in 8409, spark plugs in 8511 and lights in 8512. This guide lists the 8708 subheadings, shows which parts fall outside it and why, and explains how to confirm a code before you file anything.
Not customs or legal advice. Classification decides what you declare to customs, and mistakes can cost money. The codes below come from the US Harmonized Tariff Schedule (HTS), Revision 21 (2026), as listed by the US International Trade Commission on October 13, 2026. Confirm any code with CBP or a licensed customs broker before you use it.
HS Codes for Automotive Parts and Accessories
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Heading 8708 reads, in the HTS, “Parts and accessories of the motor vehicles of headings 8701 to 8705.” Those headings cover tractors (8701), vehicles for ten or more people (8702), cars (8703), trucks (8704) and special purpose vehicles such as wreckers and cranes (8705). Motorcycle parts have their own heading, 8714. So the first question is whether the item is a part or accessory of one of those vehicles, and the second is whether a more specific heading names it.
How an HS Code Is Built: 4, 6, 8 and 10 Digits
Per the CBP guide What Every Member of the Trade Community Should Know About: Tariff Classification (May 2004 edition), the Harmonized System sorts goods into 97 chapters grouped into 21 sections, with chapter 77 reserved and chapters 98 and 99 left for national use. Headings have 4 digits. Subheadings add two more digits to make the 6-digit code that countries in the system share. Anything beyond 6 digits is national, usually at the 8-digit level. The US HTS adds a further statistical suffix, which is why a US line can have 10 digits. Read the CBP guide at the CBP tariff classification page.
A real line shows how this works. In the HTS, brake rotors are written 8708.30.50.30:
| Digits | Level | What the HTS says |
|---|---|---|
| 8708 | Heading (4 digits) | Parts and accessories of the motor vehicles of headings 8701 to 8705 |
| 8708.30 | Subheading (6 digits, international) | Brakes and servo-brakes; parts thereof |
| 8708.30.50 | US tariff line (8 digits) | For other vehicles (the neighboring line, 8708.30.10, is for tractors suitable for agricultural use) |
| 8708.30.50.30 | Statistical suffix (10 digits) | Brake rotors (discs) |
Only the first six digits are shared internationally, so never copy a 10-digit US code onto a foreign document without checking that country’s own schedule.
Full List of HS Code 8708 Subheadings (Motor Vehicle Parts)
Heading 8708 splits into 15 subheadings at 6 digits. The table gives the HTS wording and a few of the US lines under each, as read from the HTS release above.
| Subheading | What the HTS covers | Examples of US lines under it |
|---|---|---|
| 8708.10 | Bumpers and parts thereof | Bumpers (8708.10.30); parts of bumpers (8708.10.60) |
| 8708.21 | Safety seat belts | 8708.21.00.00 |
| 8708.22 | Front windscreens (windshields), rear windows and other windows specified in subheading note 1 | Windows per subheading note 1 |
| 8708.29 | Other (the HTS wording is just “Other”) | Door assemblies (8708.29.15); stampings; truck caps; tonneau covers (8708.29.51) |
| 8708.30 | Brakes and servo-brakes; parts thereof | Brake drums, rotors and mounted brake linings (8708.30.50) |
| 8708.40 | Gear boxes and parts thereof | Lines by vehicle type, plus parts |
| 8708.50 | Drive-axles with differential, and non-driving axles; parts thereof | Half-shafts; spindles |
| 8708.70 | Road wheels and parts and accessories thereof | Road wheels; wheel rims; wheel covers and hubcaps (8708.70.60) |
| 8708.80 | Suspension systems and parts thereof (including shock absorbers) | McPherson struts (8708.80.03 and .13) |
| 8708.91 | Radiators and parts thereof | Radiator cores (8708.91.75.10) |
| 8708.92 | Mufflers and exhaust pipes; parts thereof | Lines by vehicle type |
| 8708.93 | Clutches and parts thereof | Clutches; other parts |
| 8708.94 | Steering wheels, steering columns and steering boxes; parts thereof | Steering shaft assemblies (8708.94.75.10) |
| 8708.95 | Safety airbags with inflater system; parts thereof | Inflaters and modules (8708.95.05) |
| 8708.99 | Other (the residual subheading, wording just “Other”) | Drive shafts (8708.99.68.05); plastic brake hoses (8708.99.81.05) |
Two details are easy to miss. First, 8708.99 is a residual “other” subheading, so a part belongs there only after it fails to fit every more specific heading in the schedule. Second, accessories are not a separate category: in the lines above, truck caps, tonneau covers, wheel covers and hubcaps sit in 8708 because they are listed there by name.
Related HS Codes Outside Chapter 8708
These common car parts are not classified in 8708. Each code is a starting point to check, not a filing instruction.
| Part | Heading or subheading | Chapter |
|---|---|---|
| New tires for cars | 4011.10 | 40 (rubber) |
| New tires for buses or trucks | 4011.20 | 40 (rubber) |
| Piston engines | 8407 (spark-ignition), 8408 (diesel) | 84 (machinery) |
| Engine parts (pistons, cylinder heads and similar) | 8409 | 84 (machinery) |
| Engine fuel, oil and coolant pumps | 8413.30 | 84 (machinery) |
| Oil and fuel filters | 8421.23 | 84 (machinery) |
| Crankshafts and camshafts | 8483.10 | 84 (machinery) |
| Lead-acid starting batteries | 8507.10 | 85 (electrical) |
| Spark plugs | 8511.10 | 85 (electrical) |
| Ignition coils and distributors | 8511.30 | 85 (electrical) |
| Starter motors and alternators | 8511.40 and 8511.50 | 85 (electrical) |
| Headlights and signal lamps for vehicles | 8512.20 | 85 (electrical) |
| Horns and windshield wipers | 8512.30 (horns); wipers named in heading 8512 | 85 (electrical) |
| Ignition and vehicle wiring sets | 8544.30 | 85 (electrical) |
| Speedometers and tachometers | 9029.20 | 90 (instruments) |
| Motorcycle parts and accessories | 8714.10 | 87 (vehicles) |
Electrical items land in chapter 85, engine-internal items in chapter 84 and tires in chapter 40, which is why no single auto parts HS code exists.
Why Some Car Parts Are Not in 8708: The Section XVII Exclusions
Heading 8708 sits in Section XVII of the tariff (vehicles, aircraft, vessels and associated transport equipment). Note 2 to that section says “parts” and “parts and accessories” do not apply to a list of articles, even if they are clearly meant for a vehicle. That list is why a spark plug is not an 8708 part.
| Section XVII note 2 | What the note excludes | Car parts it affects |
|---|---|---|
| 2(a) | Joints, washers or the like of any material (by material or in 8484), and other vulcanized rubber articles (4016) | Washers, joints and rubber items |
| 2(b) | Parts of general use (note 2 to section XV) of base metal, or similar goods of plastics (chapter 39) | Screws, bolts and nuts of iron or steel (7318); base-metal springs; fittings such as 8301 and 8302 |
| 2(e) | Machines of headings 8401 to 8479 and their parts, other than radiators; articles of 8481 or 8482; articles of 8483 unless integral engine parts | Engine parts and pumps (8409, 8413), filters (8421), bearings (8482) |
| 2(f) | Electrical machinery or equipment (chapter 85) | Spark plugs, starters, alternators, ignition coils, lights, horns, wipers, batteries |
| 2(g) | Articles of chapter 90 | Speedometers and tachometers (9029) |
Two points correct common assumptions. First, radiators are written back in: note 2(e) excludes machinery of headings 8401 to 8479 “other than the radiators for the articles of this section,” which is why 8708.91 exists even though radiators are heat-exchange equipment. Second, note 3 says a part must be suitable for use solely or principally with the vehicles of chapters 86 to 88, and a part that answers to two of those headings goes under the one that matches its principal use.
Tires follow a different logic. Chapter 87 notes do not list rubber tires among the exclusions, but the US additional rules of interpretation say a provision for “parts” or “parts and accessories” does not prevail over a specific provision for the part itself. Heading 4011 names new pneumatic tires, so tires go there and not to 8708.
Parts, Accessories and Bodies: 8708 vs 8707 vs 8714
Heading 8707 covers bodies (including cabs) for the motor vehicles of headings 8701 to 8705, so a complete body is not an 8708 part, while individual body parts such as door assemblies and stampings appear in 8708.29. Heading 8706 covers chassis fitted with engines, and chapter 87 note 3 says motor chassis fitted with cabs fall in headings 8702 to 8704 instead. Heading 8714 covers parts and accessories of motorcycles and other vehicles of headings 8711 to 8713, not cars.
Unassembled goods follow another rule. General Rule of Interpretation 2(a) says a reference to an article includes it incomplete or unfinished if it has the essential character of the complete article, and includes it entered unassembled or disassembled. For the practical side of the accessory question, see our explainer on auto accessories versus auto parts.
HS, HTS and Schedule B: Which Code Do You Need?
- HS code: the 6-digit international code that countries share.
- HTS code: the US import schedule, kept by the US International Trade Commission at hts.usitc.gov, with 8-digit tariff lines and a 10-digit statistical suffix.
- Schedule B number: the export commodity code that Census asks US exporters to use. Census maintains a Schedule B search tool and publishes concordance files linking Schedule B and HTS codes; see the Census Schedule B page.
How to Find the Right HS Code for a Specific Part
- Describe the part: what it is, what it is made of, what it does, which vehicles it fits.
- Check the notes first. General Rule of Interpretation 1 says classification is determined by the terms of the headings and any relative section or chapter notes; chapter and section titles are for reference only.
- Look for the most specific heading. Rule 3(a) prefers the heading that gives the most specific description, and the US additional rule says a general “parts” line does not beat a specific line for the part.
- Compare like with like. Rule 6 says subheadings are compared only at the same level, so settle the heading before choosing between the 8708.30 and 8708.70 lines.
- Search for similar goods. CBP publishes its past rulings in the CROSS database; look for goods like yours before you commit to a code.
- Write down the reasoning and keep it with the shipment file.
The wording of heading 8708 and its subheadings does not turn on who made the part, so OEM versus aftermarket is not a test in the heading text. This page did not check rulings on used parts, so ask CBP or a broker about used goods.
Duties and Tariffs: What This Page Does Not Say
This page states no duty rates. The HTS shows a general rate and special rates on each line, and, per the CBP guide, chapters 98 and 99 hold national provisions such as special tariff programs and temporary duty suspensions or increases. Which apply depends on the part, its origin and the entry date, so read the live HTS line and current CBP notices.
When to Ask CBP or a Licensed Customs Broker
The CBP guide says the importer of record must use reasonable care to enter, classify and value imported goods, that CBP fixes the final classification, and that failing to use reasonable care can delay release and in some cases lead to penalties. It also says an importer may obtain an advance (pre-importation) ruling under 19 CFR Part 177, or advice from a licensed customs broker, attorney or consultant. Seek one when the part is new, a kit, close to the edge of two headings, or valuable enough that a wrong code would hurt.
Frequently Asked Questions
What is the HS code for motor parts and accessories?
Most parts and accessories of cars, trucks and similar motor vehicles are in heading 8708, but electrical parts, engine parts, tires and instruments belong to other headings. Check the specific part.
What is the HS code 8708.70.99?
No line numbered 8708.70.99 appears in the current US HTS listing for subheading 8708.70. The US lines under it are 8708.70.05, .15, .25, .35, .45 and .60, covering road wheels and their parts and accessories. If a document shows 8708.70.99, check which schedule it was written for.
What is the HS code for 87089900?
The 6-digit part, 8708.99, is the residual “other” subheading for motor-vehicle parts. The current US HTS has no 8708.99.00 line; its 8708.99 lines run from 8708.99.03 to 8708.99.81.80. A code like 87089900 may come from another country’s schedule, which this page did not check.
What is the HS code 87089997?
No line 8708.99.97 appears in the current US HTS listing for 8708.99, where the last line is 8708.99.81.80 (“Other”). A code like 87089997 may come from an older schedule or another system, so confirm it against the release in force on the entry date.
What is the HS code for auto spare parts?
There is no single spare-parts code. A spare part is classified like the part it is: brake rotors in 8708.30, tires in 4011, spark plugs in 8511.10 and so on.
What is the HS code for car accessories?
There is no one code for accessories either. Some are named in 8708, such as truck caps, tonneau covers, wheel covers and hubcaps. Others, such as lighting, are classified elsewhere. Identify the item and check its heading and the notes.
What is the HS code for engine parts?
Heading 8409 covers parts suitable for use solely or principally with spark-ignition or diesel piston engines. Some engine parts have more specific headings, such as 8413.30 (lubricating pumps), 8421.23 (oil and fuel filters), 8483.10 (crankshafts) and 8511 (spark plugs).
Are auto parts tariff codes the same in every country?
Only the first six digits are shared by countries using the Harmonized System. Each country adds its own national digits beyond that, usually reaching 8 digits.
Conclusion
Treat 8708 as the heading for parts and accessories of motor vehicles, not a catch-all. Check the Section XVII exclusions, look for a more specific heading, read the live HTS line, and keep your reasoning on file. For anything that matters financially, confirm with CBP or a licensed customs broker.
Sources read: USITC Harmonized Tariff Schedule, Revision 21 (2026), current release as listed October 13, 2026 (chapter 87 and Section XVII notes, plus the headings cited); CBP Tariff Classification informed compliance guide (May 2004); Census Schedule B page. General information, not customs or legal advice.
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