Chapter 84 is a major category in the HS classification system covering machinery, mechanical appliances, and parts thereof, including power machinery, agricultural machinery, office machinery, automatic data processing equipment, bearings, gears, seals, etc. Goods in this chapter usually have moving parts and are used for energy conversion or performing work, but exclude electrical equipment (Chapter 85) and vehicles (Chapter 87). Heading 8482 covers rolling bearings, including ball bearings, roller bearings (such as tapered roller bearings, spherical roller bearings, cylindrical roller bearings, etc.) and bearing parts. Bearings under this heading are used to reduce friction and support rotating shafts, and are widely used in automobiles, industrial machinery, aerospace, and other fields. The first 2 digits 84 = Chapter 84 (machinery, mechanical appliances, and parts thereof); digits 3-4 82 = heading 8482 (rolling bearings); digits 5-6 20 = subheading 8482.20 (tapered roller bearings, including cone and tapered roller assemblies). Tapered roller bearings, because their rollers are tapered, can simultaneously bear radial and axial loads, and are commonly used in automotive wheel hubs, gearboxes, etc. The goods are tapered roller bearings, whose rollers are tapered, belonging to roller bearings among rolling bearings. According to HS classification rules, rolling bearings are classified under 8482, with specific subheadings divided by bearing type. Tapered roller bearings correspond to 8482.20, rather than ball bearings (8482.10) or cylindrical roller bearings (8482.50), because their rolling element shape and load-bearing characteristics are different.

Product Name: The standard name of the declared goods should accurately reflect the bearing type, such as 'tapered roller bearing'. Brand: Fill in the brand or manufacturer name of the bearing; if there is no brand, fill in 'no brand'. Model: Fill in the specific model or specification code of the bearing, such as '30205'. Structure Type: Indicate the bearing structure, such as 'single row', 'double row', 'tapered roller', etc. Outer Diameter: Fill in the bearing outer diameter dimension, in millimeters (mm). Inner Diameter: Fill in the bearing inner diameter dimension, in millimeters (mm). Material: Fill in the main material of the bearing, such as 'bearing steel', 'stainless steel', etc. Use: Fill in the main application scenario of the bearing, such as 'automotive wheel hub', 'industrial pump'. Customs declaration example: Product Name: Tapered roller bearing Brand: SKF Model: 30205 Structure Type: Single row tapered roller Outer Diameter: 52mm Inner Diameter: 25mm Material: Bearing steel Use: Automotive wheel hub This bearing is a single row tapered roller bearing, brand SKF, model 30205, outer diameter 52 mm, inner diameter 25 mm, material is bearing steel, used for automotive wheel hubs. Mistakenly classifying tapered roller bearings under 8482.10 (ball bearings), resulting in incorrect tax rates and regulatory conditions. Incomplete declaration elements, such as missing outer diameter, inner diameter, or material, may trigger customs questioning or rejection. Incorrect brand and model entry, leading to intellectual property infringement risks or inability to enjoy free trade agreement preferences.

The core basis for classification is the shape and structure of the bearing's rolling elements. The rolling elements of tapered roller bearings are tapered and can simultaneously bear radial and axial loads, so they are classified under subheading 8482.20. If they are ball bearings, they are classified under 8482.10; cylindrical roller bearings under 8482.50; spherical roller bearings under 8482.30. In addition, note that bearing parts (such as inner rings and outer rings) if imported separately should be classified under 8482.99. 8482.10 Ball bearings: The rolling elements of ball bearings are spherical and mainly bear radial loads; the rolling elements of tapered roller bearings are tapered and can bear both radial and axial loads. 8482.30 Spherical roller bearings: The rolling elements of spherical roller bearings are barrel-shaped and have self-aligning function; tapered roller bearings have no self-aligning function, and their rolling elements are tapered. 8482.50 Cylindrical roller bearings: The rolling elements of cylindrical roller bearings are cylindrical and mainly bear radial loads; the rolling elements of tapered roller bearings are tapered and can bear axial loads. 8482.99 Bearing parts: Bearing parts are separate unassembled components, such as inner rings, outer rings, and rollers; tapered roller bearings are complete assembled bearings. Confirm whether the rolling elements are tapered. Confirm whether the bearing is fully assembled. Confirm whether it simultaneously bears radial and axial loads. Confirm whether the brand and model match the actual goods. Confirm whether dimensions such as outer diameter and inner diameter need to be declared.

What is the difference between tapered roller bearings and cone roller bearings? Are the HS codes the same? They are different Chinese translations of the same type of bearing, both referring to roller bearings whose rolling elements are tapered, and both have HS code 8482.20. When declaring, it is recommended to use either 'tapered roller bearing' or 'cone roller bearing', but consistency must be maintained. How can I check the import tax rate for tapered roller bearings? Tax rates vary by country, trade agreement, and country of origin. It is recommended to check the latest tax rates through the official website of the customs administration or the single window for international trade, or consult a professional customs broker. At the same time, pay attention to whether preferential tax rates under free trade agreements apply. Among the declaration elements for tapered roller bearings, which are mandatory? Mandatory items include product name, brand, model, structure type, outer diameter, inner diameter, material, and use. Among them, brand and model help customs carry out intellectual property protection and statistics, so they must be filled in accurately. If tapered roller bearings are used in automobiles, is additional certification required? Bearings used in automobiles may involve product certification (such as CCC certification), but the HS code itself does not directly require it. When importing, corresponding documents must be provided according to customs regulatory conditions, such as automatic import licenses. It is recommended to confirm regulatory conditions in advance. If parts of tapered roller bearings (such as rollers) are imported separately, which code should they be classified under? Bearing parts should be classified under 8482.99, not 8482.20. However, note that if the parts have been assembled into a complete bearing, they are classified under 8482.20. Classification is based on the state at the time of import. For cross-border e-commerce retail imports of tapered roller bearings, does the personal postal tax apply? Cross-border e-commerce retail imported goods are usually supervised as goods, and the postal tax does not apply. Tapered roller bearings are industrial products and generally need to be declared under general trade, paying customs duties and value-added tax. For specifics, consult the local customs. What should be noted when exporting tapered roller bearings under the HS code? When exporting, accurately declare the product name, model, brand, etc., in order to enjoy export tax rebates. If the brand involves intellectual property, an authorization letter is required. Also pay attention to the import requirements of the destination country to avoid return shipments. How can I determine whether a bearing is a tapered roller bearing or another roller bearing? Mainly observe the shape of the rolling elements: the rolling elements of tapered roller bearings are tapered (truncated cone), while the rolling elements of cylindrical roller bearings are cylindrical, and the rolling elements of spherical roller bearings are barrel-shaped. In addition, tapered roller bearings are usually used in pairs and can bear axial loads.