Heading 8708 · Parts and accessories of the motor vehicles of headings 8701 to 8705

8708.92

Mufflers and exhaust pipes; parts thereof:

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 8708.92, a broader code that includes it, or a narrower code within it.

U.S. noteExcerptHeadings that refer to it
U.S. note 16(c)(vii)(vii) Derivative steel articles: [Compiler’s note: List may begin on a subsequent page; read numbers from left to right.]9903.82.01, 9903.82.03, 9903.82.05, 9903.82.09, 9903.82.16
U.S. note 16(c)(x)(c) Headings 9903.82.02–9903.82.26 apply to the full customs value of articles classifiable in the provisions of the HTSUS enumerated in the following lists. For articles classified in the listed provisions that are not in chapters 72, 73,…9903.82.01, 9903.82.03, 9903.82.07, 9903.82.08, 9903.82.12, 9903.82.17
U.S. note 20(f)(f) Heading 9903.88.03 applies to all products of China that are classified in the following 8-digit subheadings, except products of China granted an exclusion by the U.S. Trade Representative and provided for in (1) heading 9903.88.13 and…9903.88.03, 9903.88.09
U.S. note 20(vv)(148)(148) Mufflers and exhaust pipes for all-terrain vehicles (ATVs) and snowmobiles of heading 8703 (described in statistical reporting number9903.88.43
U.S. note 30(b)(b) Heading 9903.90.08 applies to all products of the Russian Federation that are classified in the following 8-digit subheadings: [ Compiler's note : List may appear or continue on a subsequent page; blank cells reflect proclaimed…9903.90.08
U.S. note 38(i)(i) Subject to a manufacturer’s import adjustment offset amount that may be determined by the Secretary of Commerce under Proclamation 10984 of October 17, 2025 (90 FR 48451), the rates of duty set forth in heading 9903.74.08 applies to…9903.74.08

Being listed is not owing a duty. A note may list goods that a measure leaves out; whether a heading applies depends on the origin, the date and the product; and the measures on all the goods of a country list no code at all. The calculator says what applies.

In the tariff

  1. 8708Parts and accessories of the motor vehicles of headings 8701 to 8705
  2. Other parts and accessories
  3. 8708.92Mufflers and exhaust pipes; parts thereof
  4. Mufflers and exhaust pipes
  5. 8708.92.10.00For tractors suitable for agricultural useFree
  6. 8708.92.50.00For other vehicles2.5%
  7. Parts
  8. 8708.92.60.00For tractors suitable for agricultural useFree
  9. 8708.92.65.00For other tractors (except road tractors)Free
  10. For other vehicles
  11. 8708.92.70.00Of cast ironFree
  12. 8708.92.75.00Other2.5%