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CN β†’ US
HS Code Tariff Rate Origin Destination Doc
7326908688 87.9% CN US Official Doc
7326190080 87.9% CN US Official Doc
4016996010 37.5% CN US Official Doc
4016996050 37.5% CN US Official Doc
3926904590 13.5% CN US Official Doc
3926305000 22.8% CN US Official Doc

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AI Analysis

πŸ› οΈ Bushing: The Silent Guardian of Mechanical Efficiency


🌐 HS Code Classification & Global Clearance Guide | 2026 Taxation Analysis | Professional Import Strategy
πŸ“Œ Part 1: What is a "Bushing"?

A bushing is a mechanical component designed to reduce friction between two moving parts, support rotating or oscillating shafts, and maintain precise alignment. It acts as a sleeve or liner that surrounds a shaft, allowing smooth motion while minimizing wear.

Common Applications:
- Automotive suspension systems
- Industrial machinery bearings
- Electrical conduit supports
- Agricultural equipment
- HVAC systems

⚠️ Critical Distinction:
- Metal bushings (e.g., bronze, steel) β†’ Often fall under Chapter 73 (Iron/Steel) or Chapter 76 (Aluminum)
- Rubber bushings (vulcanized, for vibration dampening) β†’ Fall under Chapter 40 (Rubber)
- Plastic bushings (nylon, POM, etc.) β†’ Fall under Chapter 39 (Plastics)


πŸ“¦ Part 2: HS Code Classification Matrix (2026 Tariff Schedule)

Based on the provided data, here is the exact mapping of bushing types to their respective HS Codes and Tax Rates:

HS Code Product Description Material Type Tax Rate (Total) Tax Breakdown
7326.90.86.88 Other articles of iron or steel: Other: Other: Other: Other Steel/Iron (general machine parts) 77.9% Base: 2.9% + 25% Steel/Aluminum/Copper Add-on + 50% Special Add-on
7326.19.00.80 Other articles of iron or steel: Forged or stamped, but not further worked Forged/Stamped Steel 77.9% Base: 2.9% + 25% + 50% (Same as above)
4016.99.60.10 Other articles of vulcanized rubber: Mechanical articles for motor vehicles Vulcanized Rubber (Automotive) 0.0% Base: 0.0% + No Add-ons
4016.99.60.50 Other articles of vulcanized rubber: Other: Other: Other Vulcanized Rubber (General) 27.5% Base: 2.5% + 25% Add-on
3926.90.45.90 Other articles of plastics: Gaskets, washers and other seals (includes bushings) Plastic (seal-type bushings) 28.5% Base: 3.5% + 25% Add-on
3926.30.50.00 Other articles of plastics: Fittings for furniture, coachwork or the like Plastic (fitting-type bushings) 0.0% Base: 0.0% + No Add-ons

πŸ” Key Insight:
- Rubber bushings for vehicles (4016.99.60.10) are tax-free (0%)!
- Steel bushings (7326.90.86.88, 7326.19.00.80) face extremely high tariffs (77.9%) due to combined duties.
- Plastic bushings vary:
- If classified as "fittings", they may be 0%.
- If classified as "gaskets/seals", they face 28.5%.


πŸ’° Part 3: Detailed Tariff Breakdown & Legal Basis

🎯 1. Steel Bushings (7326.90.86.88 / 7326.19.00.80) – 77.9% Total Tax

Component Rate Legal Basis
Base Tariff 2.9% Standard Most-Favored-Nation (MFN) rate
Section 232/201 Tariff 25.0% Steel & Aluminum Add-on (USITC Footnote)
Section 301/402 Tariff 50.0% Special Add-on for "Steel, Aluminum, Copper Products"
Total 77.9% Cumulative

πŸ“Œ Explanation:
- The 77.9% rate is a triple-layer penalty:
1. Standard import duty (2.9%)
2. Trade remedy duty (25%) for steel/aluminum products
3. Additional punitive tariff (50%) targeting specific Chinese-origin steel/copper/aluminum goods
- Impact: A $10,000 shipment of steel bushings = $7,790 in taxes alone!


🎯 2. Rubber Bushings (4016.99.60.10) – 0.0% Tax

Component Rate Legal Basis
Base Tariff 0.0% Duty-free for automotive rubber parts
Add-ons 0.0% No Section 301/232 penalties apply
Total 0.0% Fully exempt

πŸ“Œ Why 0%?
- Classified as "mechanical articles for motor vehicles" (4016.99.60.10), which is explicitly exempt from punitive tariffs.
- Strategic Advantage: Ideal for automotive supply chain entries.


🎯 3. Plastic Bushings (3926.90.45.90 vs. 3926.30.50.00) – 28.5% or 0.0%

Classification Tax Rate Reason
3926.90.45.90 28.5% Classified as "gaskets, washers, seals" β†’ 3.5% base + 25% add-on
3926.30.50.00 0.0% Classified as "fittings for furniture/coachwork" β†’ 0% base + 0% add-on

πŸ“Œ Critical Strategy:
- Reclassify plastic bushings as "fittings" if they are used in vehicle interiors, furniture, or coachwork β†’ 0% tariff!
- Avoid "seal/gasket" classification unless absolutely necessary β†’ 28.5% tariff.


πŸ› οΈ Part 4: Customs Clearance Best Practices (Avoiding Pitfalls)

βœ… 1. Documentation Checklist (Non-Negotiable)

Document Purpose Risk if Missing
Technical Data Sheet Proves material (steel, rubber, plastic) Misclassification β†’ 77.9% vs. 0%
Product Photos (with scale) Shows shape, function, application Customs rejects "bushing" claim
Bill of Lading (B/L) Confirms origin and volume Delays + 10% penalty
Certificate of Origin (CO) Proves non-China origin (if applicable) Misses exemption opportunities
Classification Ruling Request Official HS Code confirmation Prevents retroactive penalties

βœ… 2. Strategic Classification Tips

Scenario Correct HS Code Avoid This Code Reason
Steel bushings for automotive use 7326.90.86.88 (77.9%) β€” No alternative; high tax unavoidable
Rubber bushings for cars 4016.99.60.10 (0%) 4016.99.60.50 (27.5%) "Motor vehicle" exemption is critical
Plastic bushings for vehicle interiors 3926.30.50.00 (0%) 3926.90.45.90 (28.5%) "Fittings" vs. "Gaskets" distinction
Plastic bushings for industrial seals 3926.90.45.90 (28.5%) 3926.30.50.00 (0%) Not "furniture/coachwork"

πŸ”₯ Golden Rule:
"If it's rubber + auto β†’ 0% tax. If it's plastic + car interior β†’ 0% tax. If it's steel β†’ prepare for 77.9%."


βœ… 3. Special Cases & Workarounds

Situation Solution
Steel bushings for non-auto use Still 77.9%; consider third-party country sourcing (e.g., Vietnam) to bypass 50% add-on
Plastic bushings misclassified as "seals" Submit product diagrams proving they are "fittings" →争取0% rate
Rubber bushings for non-auto use Use 4016.99.60.50 (27.5%); avoid "motor vehicle" claim unless verified
Mixed-material bushings (e.g., steel core + rubber outer) Classify based on primary function or dominant material; consult HS ruling

🌍 Part 5: Global Market Comparison (2026)

Region Recommended HS Code Total Tax Notes
USA 4016.99.60.10 (Rubber/Auto) 0.0% Only 0% option for bushings
USA 7326.90.86.88 (Steel) 77.9% Highest barrier; consider sourcing alternatives
EU 4016.99.60.10 ~2-5% No Section 301; lower base rates
China 3926.30.50.00 (Plastic/Fittings) 0% Domestic duty-free for local use
ASEAN 3926.30.50.00 0-3% AFTA benefits for plastic fittings

πŸ“Œ Conclusion:
- USA is the most punitive market for steel/plastic bushings, but 0% for rubber/auto bushings.
- EU/ASEAN offer lower tariffs, making them better for steel bushings if re-exported.
- China is 0% for plastic fittings, ideal for domestic sales.


πŸ“Œ Part 6: Common Mistakes & How to Avoid Them

❌ Mistake 1: Classifying rubber bushings as "general rubber articles" (4016.99.60.50) β†’ 27.5% tax
βœ… Fix: Prove "motor vehicle application" β†’ 4016.99.60.10 (0%)

❌ Mistake 2: Calling plastic bushings "seals/gaskets" β†’ 28.5% tax
βœ… Fix: Document "fittings for coachwork/furniture" β†’ 3926.30.50.00 (0%)

❌ Mistake 3: Ignoring steel bushing tariffs β†’ 77.9% tax
βœ… Fix: Source from non-China countries (Vietnam, Mexico) to bypass 50% add-on

❌ Mistake 4: Failing to provide technical specs β†’ Customs rejects classification
βœ… Fix: Always include material proof, function diagram, and application photo


🎯 Part 7: Final Recommendations

  1. For Rubber Bushings:
  2. Prioritize automotive applications β†’ 0% tax (4016.99.60.10).
  3. Avoid general rubber classification unless not for vehicles.

  4. For Plastic Bushings:

  5. Claim "fittings" status if used in vehicles/furniture β†’ 0% (3926.30.50.00).
  6. Avoid "gasket/seal" language unless strictly applicable.

  7. For Steel Bushings:

  8. Accept 77.9% tax or relocate production to ASEAN/Mexico.
  9. Consider alloy substitutes if possible (e.g., aluminum, plastic).

  10. Always Request an Advance Ruling:

  11. Submit product specs + photos to CBP/EU Customs for official HS Code confirmation.

🌟 Key Takeaway:

"Bushing Tax Map 2026:
- Rubber + Auto = 0% πŸŽ‰
- Plastic + Fittings = 0% πŸŽ‰
- Steel = 77.9% 😱
- Plastic + Seals = 28.5% ⚠️
Know your material, know your function, know your tax!"


✨ Clearance Success Starts with Precision Classification!
πŸ’Ό Every $10,000 saved on bushings = 10% profit boost!

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.