Bodies (Including Cabs) for Road Tractors, Buses, Goods & Special Purpose Vehicles

A complete sleeper cab, being the enclosed driver and sleeping compartment designed for a road tractor, is classified as a body (including cab) under heading 8707 rather than as a part under heading 8708. The distinction is that heading 8707 covers the cab as a structural unit, while heading 8708 covers components and parts of vehicles. Importers should document that the article is a complete, assembled cab rather than a sub-component.

The correct 10-digit line depends on the type of vehicle the body or cab is designed for. Importers should retain manufacturer specifications, engineering drawings, or purchase orders that identify the intended vehicle application (e.g., agricultural tractor, bus, goods vehicle). CBP may request this documentation during examination, and misidentification of the downstream vehicle type is a common source of post-entry audit findings in this heading.