Brake System Parts and Accessories
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8708305090 | 0.0% | CN | US | Official Doc |
| 8708998105 | 37.5% | CN | US | Official Doc |
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AI Analysis
π Brake System Parts & Accessories (Motor Vehicle)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: Do You Really Know "Brake Parts"?
Brake system components are critical safety parts for motor vehicles (headings 8701β8705). In international trade, they are strictly divided based on function and material composition. Misclassification can lead to severe penalties due to high additional tariffs.
1. Brakes & Servo-Brakes (Mechanical/Hydraulic Units)
- Includes brake drums, brake shoes, calipers, master cylinders, and servo-brakes.
- These are functional mechanical assemblies.
- HS Code Category: 8708.30
2. Other Parts & Accessories (Plastic Brake Hoses with Fittings)
- Specifically includes brake hoses made of plastics with attached fittings.
- These are auxiliary components, not primary braking mechanisms.
- HS Code Category: 8708.99
β οΈ Key Distinction:
- If it is a functional brake assembly (e.g., caliper, drum, servo) βε½ε ₯ 8708.30.50.90
- If it is a plastic hose with fittings βε½ε ₯ 8708.99.81.05
- Do not mix! Different HS codes have different tariff structures and compliance requirements.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
8708.30.50.90 |
Brakes and servo-brakes; parts thereof: For other vehicles (Other) | Brake calipers, brake drums, servo-brake units, brake pads, linings | Metal/Ceramic composite, functional unit |
8708.99.81.05 |
Other parts and accessories: Other: Other: Other: Other: Brake hoses of plastics, with attached fittings | Flexible brake lines, rubber/plastic hoses with metal ends | Plastic tube + metal fittings |
π Critical Reminder:
- 8708.30.50.90 covers primary braking components. If the part is essential for generating braking force, it belongs here.
- 8708.99.81.05 is very specific: it only applies to plastic brake hoses with attached fittings. It does not include metal brake lines, brake fluids, or electronic ABS sensors.
- Error Risk: Misclassifying a metal brake hose or an electronic sensor under 8708.99.81.05 will result in customs rejection or penalties.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025β2026 (Current Trade Policy)
π― 1. 8708.30.50.90 ββ Brakes and Servo-Brakes (Parts)
| Item | Content |
|---|---|
| Basic Tariff Rate | 2.5% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 27.5% (2.5% + 25.0%) |
| Tax Calculation | CIF Value Γ 27.5% |
| De Minimis Exemption | β Not Applicable (High-value commercial goods) |
| Legal Basis Path | HTSUS: 8708.30.50.90 β Section 301 Footnote: China-specific 25% add-on |
π Explanation:
- The 2.5% is the standard Most Favored Nation (MFN) base duty for automotive parts.
- The 25.0% is the additional tariff imposed under Section 301 of the Trade Act of 1974 on Chinese-origin goods.
- Total: 27.5%. This is a high-cost category. Importers must factor this into pricing strategies.
π― 2. 8708.99.81.05 ββ Brake Hoses of Plastics with Attached Fittings
| Item | Content |
|---|---|
| Basic Tariff Rate | 2.5% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 27.5% |
| Tax Calculation | CIF Value Γ 27.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | HTSUS: 8708.99.81.05 β Section 301 Footnote: China-specific 25% add-on |
π Note:
- Surprisingly, despite being a "minor" accessory (hose), the tariff rate is identical to the main brake unit.
- This is because the Section 301 additional duty applies broadly to "Other parts and accessories" in Chapter 87.
- Do not assume that smaller parts have lower tariffs. Both codes carry the 27.5% total burden.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (e.g., "Plastic hose with metal fittings"), Function (e.g., "Hydraulic brake line"), Vehicle Compatibility |
| β Technical Drawing / Diagram | βοΈ | Critical for 8708.99.81.05 to prove it is a plastic hose with fittings, not a general rubber tube |
| β Product Photos (Clear Labeling) | βοΈ | Show model number, brand, input/output pressure ratings |
| β Commercial Invoice | βοΈ | Must clearly state: "Brake Servo Unit" or "Plastic Brake Hose with Fittings" β Do not use vague terms like "Auto Parts" |
| β Packing List | βοΈ | Separate packaging for hoses vs. brake assemblies to avoid confusion |
| β Origin Certificate (CO) | βοΈ | To confirm Chinese origin (triggers 25% additional tariff) |
β 2. Declaration Tips (Key Mantra)
π₯ βFunction Defines Code, Material Defines Sub-Code, Name Must Be Precise!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Brake Caliper / Drum | 8708.30.50.90Desc: "Hydraulic Brake Caliper, Aluminum Alloy" |
Vague: "Car Part" β Risk of audit & penalty |
| Plastic Brake Hose with Metal Ends | 8708.99.81.05Desc: "Brake Hose, Plastic Tube, Metal Fittings Attached" |
Vague: "Rubber Hose" β May be misclassified as general rubber goods (lower/higher risk) |
| Electronic ABS Sensor | β Not in DATA | Do not force into 8708.30 or 8708.99.90 without verifying specific sub-heading |
| Brake Fluid | β Not in DATA | Do not include in brake part declarations; it belongs to Chapter 38 |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Hoses + Calipers) | Must declare separately on the commercial invoice with distinct HS codes. Do not lump under one HS code. |
| OEM Parts for Aftermarket | Provide OEM part number and cross-reference. Declare as "Replacement Part for [Vehicle Model]". |
| Plastic Hose Without Fittings | β οΈ Warning: 8708.99.81.05 requires attached fittings. If fittings are not attached, it may fall under a different sub-heading (e.g., 8708.99.81.xx or 3917), which has different tariffs. Verify carefully! |
| Metal Brake Lines | Not covered in the provided DATA. Likely falls under 8708.99 but not 8708.99.81.05. Check specific HTSUS for metal lines. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 8708.30.50.90 / 8708.99.81.05 |
27.5% (2.5% Base + 25% Section 301) | DOT/Safty Standards | High additional tax. Strict compliance on "Plastic Hose with Fittings" definition. |
| π¨π³ China | 8708.30 / 8708.99 |
~2.5% β 8% (Varies) | CCC (if applicable) | Lower duty burden for domestic trade. |
| πͺπΊ EU | 8708.30 / 8708.99 |
0% β 4.5% | ECE R13/R34 | No Section 301 equivalent. Lower cost. |
| π²π½ Mexico | 8708.30 / 8708.99 |
0% (under USMCA if qualified) | NOM Standards | If manufactured in Mexico, zero duty under USMCA. |
π Conclusion:
- The USA imposes a heavy 27.5% tariff on Chinese-made brake parts.
- Accuracy in description is paramount: Especially for8708.99.81.05, the "plastic with attached fittings" detail is legally binding.
- Consider supply chain diversification (e.g., Mexico/Vietnam) if seeking to avoid the 25% Section 301 tariff.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Plastic Brake Hose" without mentioning "Attached Fittings"
π Consequence: Customs may reject 8708.99.81.05 and reclassify to a generic rubber/hose code, leading to tax disputes or delays.
β Error 2: Lumping all brake parts under one HS Code (e.g., all under 8708.30)
π Consequence: 8708.99.81.05 is a specific sub-heading. Misclassification can trigger audits and back-dated duties.
β Error 3: Using vague terms like "Auto Brake Components" on the Invoice
π Consequence: Customs cannot verify the specific sub-heading. Leads to hold-ups, inspections, and potential penalties.
β Correct Practice:
"Brake Servo Unit, for Toyota Camry, Model XYZ"
OR
"Brake Hose, Plastic Tube with Steel Fittings, 12-inch, Part No. ABC"
π― VII. Conclusion: Precision Saves Money!
π― Remember the Mantra:
πΉ "Brake Unit: 8708.30 | Plastic Hose w/ Fittings: 8708.99.81.05"
πΉ "Total Tax: 27.5% (2.5% + 25%) | No De Minimis!"
π Pro Tip:
If you are importing plastic brake hoses WITHOUT fittings, do not use
8708.99.81.05. Consult a customs broker for the correct sub-heading, as it may differ significantly in tariff rate.
Always request a Pre-Ruling (Advance Ruling) from CBP if the product configuration is ambiguous.
π£ Immediate Action:
π Contact your customs broker with technical specs + photos + clear description
π Ensure your Commercial Invoice matches the HS Code description exactly.
π‘ Precision in declaration = Speed in clearance + Cost control!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every 1% tax difference counts β Don't leave money on the table!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.