Product classification
HS code for Steering wheel: 8708.94
Vehicle parts, steering wheels, steering columns and steering boxes, parts thereof.
Classification of steering wheel under HS 8708.94
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.
- Covers
- 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
- Also under 8708.94
- Momo steering wheels
- ZF steering systems
- TRW steering racks
- Nexteer Automotive columns
- Bosch electric power steering
Codes often confused with 8708.94
Common mistake. 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.
Top exporters and importers of HS 870894 (the code used for steering wheel), 2025
In 2025, the largest exporter of HS 870894 (the code used for steering wheel) in UN Comtrade data was China, with 15% of world exports; the largest importer in UN Comtrade data was the United States, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 870894, not only steering wheel.
Top exporters 2025 · share of world exports
- 1 China $3.7B 15% of world exports
- 2 Mexico $3.6B 15% of world exports
- 3 Germany $2.9B 12% of world exports
World total: $24.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $4.8B 20% of world imports
- 2 Germany $2.5B 11% of world imports
- 3 Mexico $2.1B 8.7% of world imports
World total: $23.7B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for steering wheel
Brazil splits HS 8708.94 into 7 NCM codes. Pick the one that matches your product:
- 8708.94.11Steering wheels for tractors and dumpers
- 8708.94.12Steering columns for tractors and dumpers
- 8708.94.13Steering boxes for tractors and dumpers
- 8708.94.81Steering wheels for cars, trucks and others
- 8708.94.82Steering columns for cars, trucks and others
- 8708.94.83Steering boxes for cars, trucks and others
- 8708.94.90Parts of steering wheels, columns and boxes
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about steering wheel
What is the HS code for Steering wheel?
The HS code for Steering wheel is 870894 (Vehicle parts; steering wheels, steering columns and steering boxes; parts thereof). The HS code for a steering wheel, along with steering columns and steering boxes for motor vehicles, is 8708.94.
How do I classify Steering wheel for customs?
Steering wheel is classified under HS code 870894 — Vehicle parts; steering wheels, steering columns and steering boxes; parts thereof. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of steering wheel (HS 870894)?
In 2025, the top exporters of HS 870894 (the code used for steering wheel) in UN Comtrade data were China ($3.7B, 15% of world exports), Mexico ($3.6B) and Germany ($2.9B). World exports came to about $24.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of steering wheel (HS 870894)?
In 2025, the top importers of HS 870894 (the code used for steering wheel) in UN Comtrade data were the United States ($4.8B, 20% of world imports), Germany ($2.5B) and Mexico ($2.1B). World imports came to about $23.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Steering wheel the same in all countries?
The base HS code 870894 for Steering wheel is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for steering wheel in Brazil?
Brazil splits HS 870894 into 7 NCM codes, so the right one for steering wheel depends on the product's details: 8708.94.11 (Steering wheels for tractors and dumpers), 8708.94.12 (Steering columns for tractors and dumpers), 8708.94.13 (Steering boxes for tractors and dumpers), 8708.94.81 (Steering wheels for cars, trucks and others), 8708.94.82 (Steering columns for cars, trucks and others), 8708.94.83 (Steering boxes for cars, trucks and others), and more.