Machine Parts of Chapter 8474
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8487900080 | 88.9% | CN | US | Official Doc |
| 8487900040 | 38.9% | CN | US | Official Doc |
| 8479909596 | 85.0% | CN | US | Official Doc |
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AI Analysis
π οΈ Machine Parts of Chapter 8474 β Comprehensive HS Code & Tariff Guide (2026 Update)
π HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Breakdown | Pro-Level Import Planning
π One, Product Definition & Classification: What Exactly Are "Machine Parts of Chapter 8474"?
Machine parts under Chapter 8474 refer to components designed for use in machines and mechanical equipment, especially those with specific functional roles within larger systems. These are not standalone machines, but rather interchangeable or replaceable parts used in industrial, automation, manufacturing, or mechanical systems.
β οΈ Key Distinction:
- If the part has a defined mechanical function, is designed to fit specific machinery, and is not a general-purpose component β Belongs to Chapter 8474
- If it's a generic fastener, connector, or electrical component β May fall under Chapter 8487, 8548, or 8536 insteadβ Common Examples:
- Gears, shafts, couplings, bearings, pulleys, clutches, hydraulic pistons, camshafts, valve bodies
- Mechanical linkages, spindles, guides, linear rails, actuators (mechanical only)
- Non-electrical, non-rotating parts used in CNC machines, presses, conveyors, pumps, compressors
π¦ Two, HS Code Classification Details (2026 Official Tariff Match)
| HS Code | Product Description | Matching Criteria | Tax Rate | Notes |
|---|---|---|---|---|
8487.90.00.80 |
Other mechanical parts, not specified elsewhere, for machines of Chapter 8474 | β Matches mechanical parts category; fits "other mechanical parts" subheading | 88.9% | Highest tariff tier β includes steel/aluminum/copper surcharge |
8487.90.00.40 |
Other mechanical parts, not specified elsewhere, for machines of Chapter 8474 | β High alignment with mechanical function and 8474 machine context | 38.9% | No steel/aluminum/copper surcharge |
8479.90.95.96 |
Other parts of machines of Chapter 8474, not specified elsewhere | β Matches machine parts with independent function, consistent with 8474 machinery | 85.0% | Includes steel/aluminum/copper surcharge |
π Critical Insight:
- All three codes fall under Chapter 8474 β they are machine parts, not complete machines
- The difference lies in the tax structure, not the physical product
-8487.90.00.80and8479.90.95.96carry 50% surcharge due to steel/aluminum/copper material
-8487.90.00.40avoids this surcharge β lower total tax
π° Three, 2026 Latest Tariff Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and onward)
π― 1. 8487.90.00.80 β Other Mechanical Parts (Steel/Aluminum/Copper Surcharge Applied)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 3.9% | 8487.90.00.80 | Standard tariff for unspecified mechanical parts |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | From Section 301 of the Trade Act of 1974 β targeting Chinese imports |
| Section 122 (IEEPA) 10% Tariff | +10% | IEEPA: 9903.01.25 | International Emergency Economic Powers Act β applies to certain metals |
| Steel/Aluminum/Copper Surcharge (122 Clause) | +50% | IEEPA: 9903.01.24 | Extra 50% on steel, aluminum, or copper-based parts |
| Total Effective Duty | 88.9% | β | Extremely high β nearly 90% of CIF value |
π Legal Pathway:
IEEPA:9903.01.25βIEEPA:9903.01.24βUSITC:8487.90.00.80βFOOTNOTE:9903.88.01π Why 50% Surcharge?
- Applies only if the part contains steel, aluminum, or copper in significant quantity
- Even if not the main material, if structural or functional, it triggers the surcharge
- Example: A copper-alloy gear, steel shaft, or aluminum housing β 50% surcharge applies
π― 2. 8487.90.00.40 β Other Mechanical Parts (No Metal Surcharge)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 3.9% | 8487.90.00.40 | Standard rate for unspecified mechanical parts |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Applies to all Chinese-origin mechanical parts |
| Section 122 (IEEPA) 10% Tariff | +10% | IEEPA: 9903.01.25 | Applies to all products from China under IEEPA |
| Steel/Aluminum/Copper Surcharge | 0% | β | No metal surcharge β likely due to non-metallic material (e.g., plastic, composite, ceramic) |
| Total Effective Duty | 38.9% | β | Significantly lower than 88.9% |
π Legal Pathway:
IEEPA:9903.01.25βUSITC:8487.90.00.40βFOOTNOTE:9903.88.01π Key Takeaway:
- Material composition is critical β if your part is plastic, ceramic, or non-metallic composite, you avoid the 50% surcharge
- Even if metal is present, if not structural or functional, and not in significant quantity, it may be exempt
- Documentation is key β provide material composition reports
π― 3. 8479.90.95.96 β Other Parts of Machines of Chapter 8474 (Steel/Aluminum/Copper Surcharge Applied)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty | 0.0% | 8479.90.95.96 | Zero base duty for unspecified parts |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Applies regardless of base duty |
| Section 122 (IEEPA) 10% Tariff | +10% | IEEPA: 9903.01.25 | Applies to all China-origin products |
| Steel/Aluminum/Copper Surcharge (122 Clause) | +50% | IEEPA: 9903.01.24 | Applies if the part contains steel, aluminum, or copper |
| Total Effective Duty | 85.0% | β | Very high β only 5% less than 88.9% |
π Legal Pathway:
IEEPA:9903.01.25βIEEPA:9903.01.24βUSITC:8479.90.95.96βFOOTNOTE:9903.88.01π Why 85.0%?
- Despite 0% base duty, the combined 25% + 10% + 50% = 85%
- Same surcharge as 8487.90.00.80 β but lower base duty
- Still extremely high β not recommended for cost-sensitive shipments
π οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Must-Have Documentation (No Exceptions)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details function, material, dimensions, fitment |
| β Material Composition Report | βοΈ | Proves non-metallic status β avoids 50% surcharge |
| β CAD/Engineering Drawings | βοΈ | Shows mechanical function, design intent, integration |
| β Product Photos (with label) | βοΈ | Clear view of model, material, markings |
| β Commercial Invoice | βοΈ | Must state "Mechanical Part for Machine of Chapter 8474" |
| β Certificate of Origin (CO) | βοΈ | Required for tariff eligibility |
| β Test Reports (if applicable) | βοΈ | ISO, SAE, ASTM, or internal QC reports |
β 2.η³ζ₯ζε·§οΌKey Rules to RememberοΌ
π₯ "Material Matters, Function Defines, Surcharge Avoids!"
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Steel gear (mechanical) | 8487.90.00.80 |
8479.90.95.96 |
Higher tax β avoid |
| Plastic shaft (non-metal) | 8487.90.00.40 |
8487.90.00.80 |
Avoid 50% surcharge |
| Aluminum housing (functional) | 8487.90.00.80 |
8479.90.95.96 |
Same tax, but wrong classification |
| Copper valve body | 8487.90.00.80 |
8479.90.95.96 |
Same tax, but risk of audit |
β 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Part contains small copper wire but is mostly plastic | Declare as non-metallic β use 8487.90.00.40 |
| Part is ceramic or composite | Use 8487.90.00.40 β no surcharge |
| Part is used in CNC machine but not mechanical (e.g., sensor) | Do NOT use 8474 β reclassify to 8543 or 8536 |
| Part is custom-made for a specific machine | Still qualifies for 8474 β but document design intent |
| Part is replaced regularly (spare part) | Use 8487.90.00.40 or .80 β not 8479 |
π Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 8487.90.00.40 or .80 |
3.9% / 0.0% | +25% +10% +50% | Highest cost β avoid if possible |
| π¨π³ China | 8487.90.00.40 |
5% | 0% | No extra surcharges |
| πͺπΊ EU | 8487.90.00.40 |
0% (if CE) | 0% | No IEEPA/Section 301 |
| π¦πΊ Australia | 8487.90.00.40 |
5% | 0% | No surcharge |
| π―π΅ Japan | 8487.90.00.40 |
0% | 0% | No extra taxes |
π Insight:
- Only the US applies the 50% steel/aluminum/copper surcharge
- China, EU, Japan, Australia do not have this tiered metal tax
- Consider shifting supply chain to Vietnam, Mexico, Thailand, or India to avoid 88.9%
π Six, Common Mistakes & How to Avoid Them (Avoid Costly Errors)
β Mistake 1: Using 8479.90.95.96 for a steel shaft
π Result: 85.0% tax β higher than 88.9%? No, but wrong code β audit risk
β Mistake 2: Not proving non-metallic material
π Result: 50% surcharge applied β $100K+ extra tax on a $200K shipment
β Mistake 3: Using "part" or "component" as product name
π Result: Customs cannot assess function β delay or rejection
β Mistake 4: Not providing engineering drawings
π Result: Classification dispute β penalties, delays, or seizure
β Correctη³ζ₯ Name Example:
"Steel Gear, 84mm Diameter, for CNC Machine Spindle, 8487.90.00.80, Material: AISI 4140 Steel, ISO 9001 Certified"
π― Seven, Conclusion: Precision = Profit
π― Remember the Golden Rules:
πΉ "Material Defines Tax, Function Defines Code, Documentation Saves Money!"
πΉ "If itβs steel, aluminum, or copper β 50% surcharge β 88.9% total"
πΉ "If itβs plastic, ceramic, or composite β use 8487.90.00.40 β 38.9% only"
πΉ "Never assume β verify material, function, and code!"
π Pro Tip:
If your parts are originating from Vietnam, Mexico, Thailand, or India, you may avoid IEEPA and Section 301 tariffs entirely β taxes drop to 0%β5%
β Apply for Advance Ruling (Pre-Clearance) β get official HS Code confirmation before shipment
π£ Take Action Now:
π Contact a customs broker with US tariff expertise
π Provide product photos, material reports, drawings
π Get HS Code pre-approval β avoid 88.9% surprise
β¨ Smart Classification, Smarter Profit!
πΌ Your next shipment doesnβt have to pay 90% in taxes.
β
Get it right the first time.
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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.