North Carolina Highway 108 is a 22-mile-long (35 km) two lane highway in North Carolina. It connects U.S. Route 176 in Tryon to Rutherfordton and passes through both Polk County and Rutherford County. It is a rural country road through eastern Polk County and western Rutherford County, and moderately developed from Tryon through Columbus and in Rutherfordton. It is also known as Lynn Road between Tryon and Columbus, Mills Street through Columbus, and Tryon Road in Rutherford County. It was built in the year 1940.

U.S. Route 176 is a spur of US 76 in the U.S. states of North Carolina and South Carolina. The U.S. Highway runs 237.98 miles (382.99 km) from US 25 Business and North Carolina Highway 225 in Hendersonville, North Carolina, east to US 52 in Goose Creek, South Carolina. US 176 serves the transition region between the Blue Ridge Mountains and Foothills of Western North Carolina and the Upstate, Midlands, and Lowcountry regions of South Carolina. The highway passes through and connects Spartanburg, one of two major cities in the Upstate, and Columbia, the South Carolina state capital and central city of the Midlands. US 176 parallels and serves as a secondary highway to Interstate 26 (I-26) except for between Spartanburg and Columbia, where the U.S. Highway deviates from the I-26 corridor to serve Union.