HS Code for Steering wheel

The classification of a steering wheel under HS code 8708.94 is determined by its primary function as a dedicated component of a motor vehicle. According to the General Rules of Interpretation (GRI), specifically GRI 1, products are classified according to the terms of the headings and any relative section or chapter notes. Heading 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705. Within this heading, subheading 8708.94 is specifically reserved for steering wheels, steering columns, and steering boxes. This classification applies regardless of the material composition, whether the wheel is made of metal, plastic, or wrapped in leather, provided it is designed for use in vehicles such as passenger cars, trucks, or tractors. The technical requirement for this code is that the item must be an essential part of the steering mechanism, facilitating the directional control of the vehicle by the operator. Even if the steering wheel includes integrated buttons for audio or cruise control, it remains classified here as the steering function is the principal characteristic of the assembly.

Products Included

• Leather-wrapped passenger vehicle steering wheels
• Heavy-duty truck steering columns
• Manual and power steering gear boxes
• Racing steering wheels for motor vehicles
• Adjustable steering column assemblies
• Steering wheel hubs and shafts

Common Misclassification

Steering wheels are frequently confused with HS code 8708.99, which is a residual category for "other" vehicle parts. However, because 8708.94 specifically names steering wheels, it takes precedence. Another common error involves steering wheel covers; if made of plastic, these fall under 3926.30, and if made of leather, they fall under 4205.00. Additionally, electronic control modules that are imported separately from the wheel are classified under 8537.10 rather than 8708.94.

FAQ

What is the HS code for Steering wheel?

The HS code for a steering wheel, along with steering columns and steering boxes for motor vehicles, is 8708.94.

Are steering wheel covers included in this HS code?

No, steering wheel covers are considered accessories of the material they are made from, such as leather (4205.00) or plastics (3926.30), rather than integral parts of the steering mechanism.