Gearboxes and other transmission devices
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8708405000 | 37.5% | CN | US | 官方文档 |
| 8708403000 | 35.0% | CN | US | 官方文档 |
| 8483407000 | 0.0% | CN | US | 官方文档 |
| 8483405080 | 37.5% | CN | US | 官方文档 |
| 8483409000 | 37.5% | CN | US | 官方文档 |
| 8483905080 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
🏭 Gearboxes and Other Transmission Devices (变速装置/变速箱)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Gearboxes"?
Gearboxes and transmission devices are the core power transmission components in mechanical systems. In international trade, they are primarily divided into two categories based on their application and structure:
Automobile Part Gearboxes: Specifically designed for motor vehicles, classified under Chapter 87.
General Mechanical Transmission Devices: Used in industrial machinery, equipment, or other non-vehicle applications, classified under Chapter 84.
⚠️ Key Distinction Point:
- If the gearbox is exclusively for motor vehicles (cars, trucks, etc.) → Classify under 8708.40.xxxx
- If it is a general mechanical transmission unit (industrial, non-vehicle) → Classify under 8483.40.xxxx
- If it is a general gear without being a complete transmission assembly → Classify under 8483.40.90.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Detail Summary | Total Tax |
|---|---|---|---|---|
8708.40.50.00 |
Gearboxes and non-locked drives; parts thereof, for motor vehicles | Auto parts: Complete or partial gearboxes for vehicles | Base: 2.5%, Section 301: 25%, 122 Clause: 10% | 37.5% |
8708.40.30.00 |
Gearboxes for motor vehicles (specific sub-category) | Auto parts: Specific vehicle transmission units | Base: 0.0%, Section 301: 25%, 122 Clause: 10% | 35.0% |
8483.40.70.00 |
Gears and other transmission components; specifically matched item name | Industrial gearboxes, general transmission devices | Base: 25¢ each + 3.9%, Section 301: 25%, 122 Clause: 10% | 25¢ + 3.9% + 35.0% |
8483.40.50.80 |
Other gears, including worm gears; general mechanical transmission | Functional equipment, non-vehicle transmission units | Base: 2.5%, Section 301: 25%, 122 Clause: 10% | 37.5% |
8483.40.90.00 |
Other gears (not part of a complete transmission assembly) | Individual gears, transmission elements, mechanical parts | Base: 2.5%, Section 301: 25%, 122 Clause: 10% | 37.5% |
🔍 Key Reminder:
- Auto parts (8708 series) are strictly for vehicles. If imported as "auto parts" but used in industrial machinery, misclassification risks penalties.
- General transmission devices (8483.40.70.00) have a specific unit duty (25¢ each) plus ad valorem, which is unique compared to other codes.
- Individual gears (8483.40.90.00) are not complete transmission units. If sold as a complete gearbox, do not classify here.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 8708.40.50.00 —— Gearboxes and Parts for Motor Vehicles
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Surtax | +25% (USITC Footnote 9903.88.01) |
| Section 122 Clause Tariff | +10% (Specific Chinese product surcharge) |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8708.40.50.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Surtax 25%" is from the US Trade Act Section 301;
- "Section 122 Clause 10%" is an additional surcharge on Chinese-origin goods;
- Total 37.5% is considered high, requiring advance planning.
🎯 2. 8708.40.30.00 —— Specific Gearboxes for Motor Vehicles
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Surtax | +25% |
| Section 122 Clause Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:8708.40.30.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Base rate is 0%, but surtaxes make the total 35%;
- Applicable to specific auto transmission sub-categories;
- Even with 0% base, surtaxes still apply fully.
🎯 3. 8483.40.70.00 —— General Mechanical Transmission Devices
| Item | Content |
|---|---|
| Base Tariff Rate | 25¢ each + 3.9% (ad valorem) |
| Section 301 Surtax | +25% |
| Section 122 Clause Tariff | +10% |
| Total Tax Structure | 25¢/unit + 3.9% + 35% surtaxes |
| Tax Calculation | (25¢ × Quantity) + (CIF Value × 3.9%) + (CIF Value × 35%) |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8483.40.70.00 → FOOTNOTE:9903.88.01 |
📌 Important:
- This is the only code with a specific unit duty (25¢ each);
- Total effective rate can be very high due to cumulative taxes;
- Applicable to general transmission devices with complete name match in tariff description.
🎯 4. 8483.40.50.80 —— Other Gears and Transmission Components
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Surtax | +25% |
| Section 122 Clause Tariff | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8483.40.50.80 → FOOTNOTE:9903.88.01 |
📌 Note:
- Similar to auto parts in rate structure;
- Applies to functional equipment transmission units;
- Must demonstrate functional matching with tariff description.
🎯 5. 8483.40.90.00 —— Other Gears (Individual Components)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Surtax | +25% |
| Section 122 Clause Tariff | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8483.40.90.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to individual gears or transmission elements;
- Not a complete transmission unit;
- If shipped as a complete gearbox, misclassification risk.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, gear ratio, input/output speed, torque |
| ✅ Circuit/Structure Diagram | ✔️ | To determine if it's a complete transmission or individual gear |
| ✅ Product Photos (with Nameplate) | ✔️ | Clear display of model, brand, input/output parameters |
| ✅ Third-Party Test Report | ✔️ | CE, ISO, or relevant industrial certifications |
| ✅ Commercial Invoice | ✔️ | Clearly state "Gearbox for Motor Vehicle" or "General Transmission Device" |
| ✅ Certificate of Origin (CO) | ✔️ | For non-China products to claim preferential rates |
| ✅ Packing List | ✔️ | Explain relationship between main unit and accessories |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Complete Unit vs. Part: Auto Parts under 8708, General Under 8483. Name Precision Saves Money!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Complete auto gearbox | 8708.40.50.00 or 8708.40.30.00 |
Misdeclare as general transmission → 37.5% instead of 35% |
| Industrial gearbox | 8483.40.70.00 or 8483.40.50.80 |
Misdeclare as auto part → 37.5% |
| Individual gear (not assembly) | 8483.40.90.00 |
Misdeclare as complete unit → Potential penalty |
| Gearbox + Accessories | Declare as main unit | Split declaration → Each item taxed separately, higher total |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Gearbox | Provide customer order + design drawings to avoid "non-standard" classification |
| Gearbox with Integrated Motor | May fall under different chapter; consult specialist |
| Gearbox for Medical Equipment | If special purpose, may apply for "non-commercial use" exemption with proof |
| Gearbox for Military/Aerospace | Apply for "special purpose" declaration; rate may reduce, need prior communication |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 8708.40.50.00 / 8483.40.70.00 |
35%–37.5% + 25¢/unit | CE, ISO, FCC (if electrical) | High surtaxes on China-origin |
| 🇨🇳 China | 8708.40.50.00 / 8483.40.70.00 |
2.5%–10% | CCC, ISO | No surtaxes |
| 🇪🇺 EU | 8708.40.50.00 / 8483.40.70.00 |
0%–4.5% (if CE compliant) | CE, RoHS | No surtaxes |
| 🇦🇺 Australia | 8708.40.50.00 / 8483.40.70.00 |
5% | RCM, SAA | No surtaxes |
| 🇯🇵 Japan | 8708.40.50.00 / 8483.40.70.00 |
0%–5% | PSE, JIS | No surtaxes |
📌 Conclusion:
- USA is the only market imposing high additional surtaxes on gearboxes;
- China-origin gearboxes face high clearance costs in the US;
- Suggest early supply chain evaluation or adjustment to mitigate risks.
📌 VI. Common Errors & Pitfall Avoidance (Blood-Teach Lessons)
❌ Error 1: Declaring "Complete Auto Gearbox" as "General Transmission Device"
👉 Consequence: Rate difference 37.5% vs 35% → Overpayment + Audit Risk
❌ Error 2: Declaring "Individual Gear" as "Complete Gearbox"
👉 Consequence: Misclassification → Penalties + Delayed Release
❌ Error 3: Not providing structure diagrams, only writing "Gearbox"
👉 Consequence: Customs cannot determine if it's auto or general → Delay or Return
❌ Error 4: Using "Transmission Part" or "Gear" as Declaration Name for Complete Units
👉 Consequence: If actually complete unit, classification error → Back Taxes + Late Fees
✅ Correct Practice:
"Automotive Gearbox, Model XYZ, for Sedan, 6-Speed, Manual Transmission, CE Certified"
OR
"Industrial Gearbox, Model ABC, 2:1 Ratio, for Conveyor System, ISO 9001"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reduction!
🎯 Remember the Mantra:
🔹 "Auto Parts under 8708, General Under 8483. Name Precision Saves Money!"
🔹 "HS Code Determines Destiny, Tax Rate Differs by 2.5%, Declaration Error Costs Thousands!"
📌 Pro Tip:
If your gearboxes are originally from Vietnam, Mexico, Thailand, Malaysia, you may apply for IEEPA Exemption, with rates as low as 0%~5%.
Recommend Advance Ruling Application before shipment to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your gearboxes clear smoothly, export efficiently, and double profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。