Machine Parts of Chapter 8474
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8487900080 | 88.9% | CN | US | 官方文档 |
| 8487900040 | 38.9% | CN | US | 官方文档 |
| 8479909596 | 85.0% | CN | US | 官方文档 |
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AI分析
🛠️ Machine Parts of Chapter 8474 – Comprehensive HS Code & Tariff Guide (2026 Update)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Breakdown | Pro-Level Import Planning
📌 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.
⚠️ Key Distinction:
- If the part has a defined mechanical function, is designed to fit specific machinery, and is not a general-purpose component → Belongs to Chapter 8474
- If it's a generic fastener, connector, or electrical component → May fall under Chapter 8487, 8548, or 8536 instead✅ 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
📦 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 | ✅ Matches mechanical parts category; fits "other mechanical parts" subheading | 88.9% | Highest tariff tier – includes steel/aluminum/copper surcharge |
8487.90.00.40 |
Other mechanical parts, not specified elsewhere, for machines of Chapter 8474 | ✅ 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 | ✅ Matches machine parts with independent function, consistent with 8474 machinery | 85.0% | Includes steel/aluminum/copper surcharge |
🔍 Critical Insight:
- All three codes fall under Chapter 8474 – 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 → lower total tax
💰 Three, 2026 Latest Tariff Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 8487.90.00.80 — 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 – targeting Chinese imports |
| Section 122 (IEEPA) 10% Tariff | +10% | IEEPA: 9903.01.25 | International Emergency Economic Powers Act – 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% | — | Extremely high – nearly 90% of CIF value |
📌 Legal Pathway:
IEEPA:9903.01.25→IEEPA:9903.01.24→USITC:8487.90.00.80→FOOTNOTE:9903.88.01📌 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 → 50% surcharge applies
🎯 2. 8487.90.00.40 — 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% | — | No metal surcharge – likely due to non-metallic material (e.g., plastic, composite, ceramic) |
| Total Effective Duty | 38.9% | — | Significantly lower than 88.9% |
📌 Legal Pathway:
IEEPA:9903.01.25→USITC:8487.90.00.40→FOOTNOTE:9903.88.01📌 Key Takeaway:
- Material composition is critical – 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 – provide material composition reports
🎯 3. 8479.90.95.96 — 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% | — | Very high – only 5% less than 88.9% |
📌 Legal Pathway:
IEEPA:9903.01.25→IEEPA:9903.01.24→USITC:8479.90.95.96→FOOTNOTE:9903.88.01📌 Why 85.0%?
- Despite 0% base duty, the combined 25% + 10% + 50% = 85%
- Same surcharge as 8487.90.00.80 – but lower base duty
- Still extremely high – not recommended for cost-sensitive shipments
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Must-Have Documentation (No Exceptions)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details function, material, dimensions, fitment |
| ✅ Material Composition Report | ✔️ | Proves non-metallic status → avoids 50% surcharge |
| ✅ CAD/Engineering Drawings | ✔️ | Shows mechanical function, design intent, integration |
| ✅ Product Photos (with label) | ✔️ | Clear view of model, material, markings |
| ✅ Commercial Invoice | ✔️ | Must state "Mechanical Part for Machine of Chapter 8474" |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff eligibility |
| ✅ Test Reports (if applicable) | ✔️ | ISO, SAE, ASTM, or internal QC reports |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "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 – 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 |
✅ 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Part contains small copper wire but is mostly plastic | Declare as non-metallic → use 8487.90.00.40 |
| Part is ceramic or composite | Use 8487.90.00.40 → no surcharge |
| Part is used in CNC machine but not mechanical (e.g., sensor) | Do NOT use 8474 → reclassify to 8543 or 8536 |
| Part is custom-made for a specific machine | Still qualifies for 8474 → but document design intent |
| Part is replaced regularly (spare part) | Use 8487.90.00.40 or .80 – not 8479 |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8487.90.00.40 or .80 |
3.9% / 0.0% | +25% +10% +50% | Highest cost – avoid if possible |
| 🇨🇳 China | 8487.90.00.40 |
5% | 0% | No extra surcharges |
| 🇪🇺 EU | 8487.90.00.40 |
0% (if CE) | 0% | No IEEPA/Section 301 |
| 🇦🇺 Australia | 8487.90.00.40 |
5% | 0% | No surcharge |
| 🇯🇵 Japan | 8487.90.00.40 |
0% | 0% | No extra taxes |
📌 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%
📌 Six, Common Mistakes & How to Avoid Them (Avoid Costly Errors)
❌ Mistake 1: Using 8479.90.95.96 for a steel shaft
👉 Result: 85.0% tax → higher than 88.9%? No, but wrong code → audit risk
❌ Mistake 2: Not proving non-metallic material
👉 Result: 50% surcharge applied → $100K+ extra tax on a $200K shipment
❌ Mistake 3: Using "part" or "component" as product name
👉 Result: Customs cannot assess function → delay or rejection
❌ Mistake 4: Not providing engineering drawings
👉 Result: Classification dispute → penalties, delays, or seizure
✅ Correct申报 Name Example:
"Steel Gear, 84mm Diameter, for CNC Machine Spindle, 8487.90.00.80, Material: AISI 4140 Steel, ISO 9001 Certified"
🎯 Seven, Conclusion: Precision = Profit
🎯 Remember the Golden Rules:
🔹 "Material Defines Tax, Function Defines Code, Documentation Saves Money!"
🔹 "If it’s steel, aluminum, or copper → 50% surcharge → 88.9% total"
🔹 "If it’s plastic, ceramic, or composite → use 8487.90.00.40 → 38.9% only"
🔹 "Never assume – verify material, function, and code!"
📌 Pro Tip:
If your parts are originating from Vietnam, Mexico, Thailand, or India, you may avoid IEEPA and Section 301 tariffs entirely → taxes drop to 0%–5%
✅ Apply for Advance Ruling (Pre-Clearance) – get official HS Code confirmation before shipment
📣 Take Action Now:
📞 Contact a customs broker with US tariff expertise
📄 Provide product photos, material reports, drawings
🚀 Get HS Code pre-approval – avoid 88.9% surprise
✨ Smart Classification, Smarter Profit!
💼 Your next shipment doesn’t have to pay 90% in taxes.
✅ Get it right the first time.
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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。