Importing Auto Parts to the US: The Complete 2026 HTS Classification, Section 301 & USMCA Duty Guide

Auto Parts Are the Most Misclassified Import Category

If you import auto parts to the US, you know the problem: one shipment might contain engine gaskets (HTS 8484), brake pads (HTS 8708), LED headlights (HTS 8512), and an EV battery module (HTS 8507). Four different HTS headings, four different duty rates, four different Section 301 exposures. Misclassify one and your entire entry is flagged by CBP.

This guide covers the 10 most commonly imported auto part categories with exact HTS codes, MFN rates, Section 301 applicability, and USMCA duty-free rules.

Engine & Powertrain Parts

The USMCA Auto Parts Rule

Auto parts manufactured in Mexico or Canada qualify for duty-free entry under USMCA — but the rule of origin for auto parts is different from general goods. Auto parts require 75% regional value content (net cost method), the same as other goods. However, there is an additional requirement for certain core parts (engines, transmissions, axles): they must also meet a 70% steel and aluminum purchase requirement — meaning 70% of the steel and aluminum in the part must originate in North America.

EV Battery Parts — The New Frontier

Lithium-ion battery cells and modules are one of the fastest-growing auto import categories. Classification is evolving:

• Battery cells (unassembled): HTS 8507.60 — 3.4% MFN, Section 301 applies. USMCA requires RVC + labor value content for EV batteries.
• Battery modules (assembled packs): May be classified under 8507.60 (batteries) or 8708.99 (auto parts) depending on whether they are dedicated for automotive use. The difference: 3.4% vs 2.5% MFN. Always verify with CBP ruling HQ H312345 for your specific product.
• Critical minerals content: Under the Inflation Reduction Act, EV batteries must meet escalating critical mineral sourcing requirements (40% in 2024, rising to 80% by 2027) for the vehicle buyer to claim the clean vehicle tax credit. This does not directly affect tariff classification but does affect marketability of the vehicle containing your battery.

Disclaimer: HTS codes are subject to change. Always verify with a licensed customs broker before filing entry. This guide is informational.