Parts and accessories of the motor vehicles of headings 87.01 to 87.05.

” Legal Note 3 (Section XVII) reads in part: “A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.” Explanatory Note (III)(B)(2)(Section XVII) describes the principal use criterion for parts or accessories which can be classified under two or...

Source: advance_ruling (C-2014-007990)

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; 87.16 "PARTS" of trailers, semi-trailers, etc. (i) They must be identifiable as being suitable for use solely or principally with such vehicles; Item (K) to the Explanatory Note to heading 87.08 includes "… wheels (pressed steel, wire-spoked, etc.), whether or not fitted with tyres...

Source: advance_ruling (C-2015-006665)

they must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)”. These steering wheel covers at issue fulfill the two conditions stated in Explanatory Notes to heading 87.08 above to be considered as “parts and accessories” of the motor vehicles of headings 87.01 to 87.05.

Source: advance_ruling (C-2015-007507)

The Apex Universal Pickup Truck Rack, model number UPUT-RACK-ALUM, is specifically designed to be mounted on a pickup truck for hauling cargo and equipment over the box and cab of a pickup truck. This product meets the terms of heading number 87.08, which provides for parts and accessories of the motor vehicles of headings 87.01 to 87.05. The Explanatory Notes to heading 87.08 state, in...

Source: advance_ruling (C-2016-011200)

The AMC-400 aluminum motorcycle carrier is specifically designed to be mounted on a vehicle hitch. As such, this product meets the terms of heading number 87.08, which provides for parts and accessories of the motor vehicles of headings 87.01 to 87.05. The Explanatory Notes to heading 87.08 state, in relevant part; “This heading covers parts and accessories of the motor vehicles of headings...

Source: advance_ruling (C-2016-011201)

Interchangeable wheels and rims and parts and accessories thereof are to be classified under the appropriate tariff items of subheading 8708.70, as road wheels and parts and accessories thereof for motor vehicles in accordance with Legal Note 3 and Explanatory Note (III), (B)(2) to Section XVII ”. Note 3 to Section XVII states that “A part or accessory which answers to a description in two or...

Source: advance_ruling (C-2017-007231)

Parts and accessories of the motor vehicles of headings8701to8705 The explanatory note to subheading 8707 10 10 applies,mutatis mutandis, to parts and accessories intended for industrial assembly.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Wheel centres in star form, cast in one piece, of iron or steel The wheel centres of this subheading are generally used on motor buses or on vehicles for the transport of goods. They are star-shaped, usually with five or six branches, and are designed for use with detachable rims.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other In addition to the parts and accessories referred to in the HS Explanatory Note to heading 8708 , second paragraph, (K), this subheading includes wheel-balance weights.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Anti-roll bars; other torsion bars Anti-roll bars are springs for vehicles for transmitting suspension forces from one side of the vehicle to the other. They consist mostly of steel bars of circular cross-section, generally bent to form an approximate U shape. They typically have the following appearance:

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)