| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8708507900 | Doc | 57.5% | CN | US | 2025-05-12 |
HS Code 8708.50.79.00: Parts and Accessories of Motor Vehicles – Drive Axle Parts (Specifically for Vehicles of Heading 8703) – Detailed Breakdown
This document provides a comprehensive overview of HS Code 8708.50.79.00, covering its classification, applicable taxes, and important considerations for import/export.
1. HS Code Structure & Meaning:
- 87: Chapter 87 – Vehicles and associated parts and accessories. This chapter broadly covers motor vehicles, tractors, and their components.
- 08: Heading 8708 – Parts and accessories of the motor vehicles of headings 8701 to 8705. This narrows down the scope to specifically parts and accessories.
- 50: Subheading 8708.50 – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof. This focuses on axles and their components.
- 79: 8708.50.79 – Parts of non-driving axles; For vehicles of heading 8703. This specifically identifies parts of non-driving axles designed for vehicles classified under heading 8703 (Motor cars and other motor vehicles principally designed for the transport of persons).
- 00: Further specifies the product within the subheading.
In essence, this HS code is for components used in the non-driving axles of passenger vehicles (cars). A non-driving axle doesn't receive power from the engine; it simply supports the vehicle's weight and allows the wheels to rotate. Examples include axle shafts, bearings, and housings specifically made for these axles in passenger cars.
2. Tax Implications (Based on provided data):
- Basic Duty: 2.5% of the assessed value.
- Additional Tariff: 25.0% of the assessed value.
- Post-April 2025 Additional Tariff: 30.0% of the assessed value. Please note this rate is scheduled to change.
- Total Tax: 57.5% (This is the combined effect of the basic duty and the additional tariff as of the current data).
Important Note: Tax rates are subject to change based on trade agreements and government policies. Always verify the most up-to-date rates with customs authorities before importing.
3. Key Considerations & Required Documentation:
- Vehicle Heading 8703 Confirmation: It is crucial to confirm that the parts are specifically designed for vehicles classified under heading 8703. Incorrect classification can lead to significant penalties and delays. The importer will likely need to provide documentation proving the intended vehicle application.
- Material Composition: The material used in the manufacturing of these parts (e.g., steel, aluminum, alloy) can impact duty rates and potential trade restrictions. Provide a detailed material breakdown on your commercial invoice.
- Single Invoice Value: The value of the single invoice will affect the total tax amount.
- Certification: Depending on the destination country, you may need to provide certifications demonstrating compliance with safety and quality standards. Check the import regulations of the destination country.
- Commercial Invoice: A detailed commercial invoice is essential. It should include:
- Precise description of the parts.
- HS Code (8708.50.79.00).
- Quantity.
- Unit price and total value.
- Country of origin.
- Vehicle heading confirmation (8703).
- Packing List: A detailed packing list outlining the contents of each package.
- Bill of Lading/Air Waybill: Shipping document.
4. Disclaimer:
This information is for general guidance only and does not constitute professional customs advice. Regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or customs authority for specific guidance related to your import/export situation.