U.S. imports of Parts & Accessories for Tractors, Motor Vehicles & Road Vehicles (NES) (SITC 78439) totaled $3.3B in August 2026, imported from 115 countries.
Importers of Parts & Accessories for Tractors, Motor Vehicles & Road Vehicles (NES) paid $329.3M in duties in August 2026, an average duty rate of 10.24% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule.
Last updated: August 2026 dataThe 'not elsewhere specified' catch-all for tractor and motor vehicle parts captures a wide array of components — from brackets and fasteners to specialized sub-assemblies — that do not fall under more specific headings for engines, bodies, or named driveline parts. Because this residual category is frequently audited, importers must demonstrate that no more specific SITC or HTS heading applies before classifying goods here. Section 232 measures on automotive parts may apply depending on origin, and thorough technical documentation is essential to defend classification decisions.
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192.6K import shipments a month
Classification in the NES residual heading is appropriate only after systematically ruling out all more specific headings — such as those for engines, transmissions, brakes, or body parts. Importers should document this elimination process, supported by technical specifications and, where necessary, a binding ruling request to CBP.
Each line item in a mixed shipment must be classified independently on the entry. Parts that fall under named headings are declared under those codes, while genuinely residual items are declared under the NES heading. Combining them under a single code to simplify entry is not permissible and can trigger penalties.
Basic heading 8 of 642 in section 7
Basic heading 78439 · $3.3B of $172.0B
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Imports
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12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $37.0B of Parts & Accessories for Tractors, Motor Vehicles & Road Vehicles (NES).
Through August 2026 · exports 10 of 12 months reported. Source: U.S. Census Bureau.
Imports · August 2026
origin
Mexico and Canada together supply 58% of it. China pays 41.4% duty; Canada 3.1%.
customs district
Census does not publish district detail for this classification system.
destination
Census does not publish state detail for this classification system.
entry
Census does not publish port detail for this classification system.