HS Code for Vehicle wheel

The classification of vehicle wheels under HS code 8708.70 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and 6. Heading 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705, which include tractors, passenger motor cars, and vehicles for the transport of goods. Subheading 8708.70 specifically identifies road wheels and their parts and accessories. This classification is appropriate because the wheel is an essential component of the vehicle's chassis and movement system. The determination is based on the product's objective characteristics and its dedicated use in motor vehicles. Whether the wheel is made of steel, aluminum alloy, or magnesium, it remains within this code as long as it is designed for the road vehicles specified in the chapter. The inclusion of parts such as wheel rims, hubs, and hubcaps under this same subheading further reinforces its role as the primary classification for wheel-related assemblies in the automotive industry.

Products Included

• Aluminum alloy wheels for passenger cars
• Steel rims for commercial trucks
• Wheel hubs for motor vehicles
• Decorative hubcaps and wheel trims
• Magnesium wheels for performance vehicles
• Balance weights for vehicle wheels

Common Misclassification

A frequent point of confusion involves wheels for vehicles not covered under headings 8701 to 8705. For instance, wheels for motorcycles or bicycles are classified under HS code 8714.10 or 8714.92, respectively. Additionally, wheels for trailers and semi-trailers fall under HS code 8716.90. Another common error is classifying industrial truck wheels (like those for forklifts) under 8708.70, whereas they should often be classified under 8431.20 as parts of machinery. It is vital to identify the specific vehicle type the wheel is designed for to avoid these errors.

FAQ

What is the HS code for Vehicle wheel?

The HS code for road wheels and their parts and accessories for motor vehicles is 8708.70.

Does this code include the rubber tires?

No, rubber tires are classified separately under Chapter 40, specifically heading 4011 for new pneumatic tires and 4012 for retreaded or used tires, even if they are imported mounted on the wheels.