Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof, including motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc., and their specialized parts. This chapter is the core chapter for the classification of automotive products in international trade, involving multiple headings such as complete vehicles, chassis, bodies, and parts. Seat belts, as passive safety devices for vehicles, are vehicle accessories and therefore fall under this chapter. Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, body parts, seat belts, airbags, etc. This heading is key to the classification of automotive parts and components, with a broad scope covering almost all mechanical parts except engines, electrical equipment, etc. The first 2 digits 87 indicate Chapter 87, vehicles and parts and accessories thereof; digits 3-4, 08, indicate heading 8708, namely parts and accessories of motor vehicles; digits 5-6, 24, indicate subheading 8708.24, specifically referring to seat belts (buckles). Therefore, the complete meaning of 870824 is: seat belts and their buckles for motor vehicles. This subheading is established based on the function of the goods rather than material or manufacturing process, emphasizing its specificity as a seat belt. Seat belts (buckles) are safety accessories for motor vehicles, specifically used to restrain occupants, and are vehicle parts. According to the General Rules for the Interpretation of the Harmonized System, their function is directly related to vehicles, and they are not more specifically listed in other headings, so they are classified under 8708.24. They cannot be classified under 8708.29 (other body accessories) or 8708.99 (other parts), because 8708.24 already explicitly includes seat belts.
Chapter
Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof, including motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc., and their specialized parts. This chapter is the core chapter for the classification of automotive products in international trade, involving multiple headings such as complete vehicles, chassis, bodies, and parts. Seat belts, as passive safety devices for vehicles, are vehicle accessories and therefore fall under this chapter.
Heading
Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, body parts, seat belts, airbags, etc. This heading is key to the classification of automotive parts and components, with a broad scope covering almost all mechanical parts except engines, electrical equipment, etc.
Digit Breakdown
The first 2 digits 87 indicate Chapter 87, vehicles and parts and accessories thereof; digits 3-4, 08, indicate heading 8708, namely parts and accessories of motor vehicles; digits 5-6, 24, indicate subheading 8708.24, specifically referring to seat belts (buckles). Therefore, the complete meaning of 870824 is: seat belts and their buckles for motor vehicles. This subheading is established based on the function of the goods rather than material or manufacturing process, emphasizing its specificity as a seat belt.
Classification Basis
Seat belts (buckles) are safety accessories for motor vehicles, specifically used to restrain occupants, and are vehicle parts. According to the General Rules for the Interpretation of the Harmonized System, their function is directly related to vehicles, and they are not more specifically listed in other headings, so they are classified under 8708.24. They cannot be classified under 8708.29 (other body accessories) or 8708.99 (other parts), because 8708.24 already explicitly includes seat belts.
📝 Declaration Elements
Product Name: The standard name of the declared commodity should be accurately described as "seat belt" or "seat belt buckle", avoiding colloquial terms such as "seat belt clip". Brand: Fill in the manufacturer or brand name, such as "Autoliv", "Takata", etc. If no brand, fill in "No Brand". Model: Fill in the product's model or part number, such as "ALR-12345", to distinguish different specifications. Applicable Vehicle Model: State the vehicle type or specific model for which the seat belt is applicable, such as "suitable for Toyota Corolla 2018 model". Material: Describe the materials of the seat belt webbing and buckle, such as "polyester webbing, metal buckle". With Pretensioner: State whether the seat belt is equipped with a pretensioner or force limiter function, such as "with pretensioner". GTIN: Fill in the Global Trade Item Number if available; if not, fill in "None". Product Name: Seat Belt (Buckle); Brand: Autoliv; Model: ALR-12345; Applicable Vehicle Model: Toyota Corolla 2018; Material: Polyester webbing, metal buckle; With Pretensioner: Yes; GTIN: 1234567890123. Declaring the seat belt buckle separately as a "buckle" rather than a "seat belt part", resulting in classification errors. Ignoring brand and model, only declaring "car seat belt", affecting customs valuation and classification. Failing to indicate whether it has a pretensioner, possibly leading to misclassification under other headings.
Product Name
The standard name of the declared commodity should be accurately described as "seat belt" or "seat belt buckle", avoiding colloquial terms such as "seat belt clip".
⚠️ Incorrectly declaring as "auto parts" or "safety device", resulting in ambiguous classification.
Brand
Fill in the manufacturer or brand name, such as "Autoliv", "Takata", etc. If no brand, fill in "No Brand".
⚠️ Mistaking the trader's name as the brand, or omitting the brand, making identification impossible.
Model
Fill in the product's model or part number, such as "ALR-12345", to distinguish different specifications.
⚠️ Incomplete model entry or mismatch with the actual product, affecting customs inspection.
Applicable Vehicle Model
State the vehicle type or specific model for which the seat belt is applicable, such as "suitable for Toyota Corolla 2018 model".
⚠️ Only filling in "universal" or "multiple models", lacking specificity.
Material
Describe the materials of the seat belt webbing and buckle, such as "polyester webbing, metal buckle".
⚠️ Only writing "metal" or "plastic", without distinguishing the materials of components.
With Pretensioner
State whether the seat belt is equipped with a pretensioner or force limiter function, such as "with pretensioner".
⚠️ Ignoring this function, leading to confusion with ordinary seat belts.
GTIN
Fill in the Global Trade Item Number if available; if not, fill in "None".
⚠️ Mistaking an internal enterprise code as the GTIN.
Example： Product Name: Seat Belt (Buckle); Brand: Autoliv; Model: ALR-12345; Applicable Vehicle Model: Toyota Corolla 2018; Material: Polyester webbing, metal buckle; With Pretensioner: Yes; GTIN: 1234567890123.
Common Mistakes：
Declaring the seat belt buckle separately as a "buckle" rather than a "seat belt part", resulting in classification errors.
Ignoring brand and model, only declaring "car seat belt", affecting customs valuation and classification.
Failing to indicate whether it has a pretensioner, possibly leading to misclassification under other headings.
🎯 Classification Logic
The core criterion for classification is: whether the commodity is exclusively used for the seat belt system of motor vehicles (headings 8701-8705). According to the Import and Export Tariff and its notes, subheading 8708.24 explicitly includes seat belts and their buckles. If the commodity is a universal buckle (usable for non-vehicles), it may be classified under 8302 or 8308, etc. In addition, it is necessary to confirm whether the commodity is complete or a part; complete seat belts are classified under 8708.24, and individual buckles that are clearly dedicated to seat belts are also classified under this subheading. 870829 Other body parts: 870829 covers body accessories not elsewhere specified, such as bumpers, doors, etc., while seat belts are specifically listed under 870824, so they are not classified under 870829. 870899 Other motor vehicle parts: 870899 is a residual heading for parts not named in other subheadings; seat belts already have a specific subheading, so they are not classified under 870899. 830230 Locks for motor vehicles: 830230 covers locks for vehicles, but seat belt buckles are components of the seat belt assembly, functioning to restrain occupants, not independent locks, so they are classified under 870824. 630720 Safety belts (of textile materials): 630720 covers safety belts made of textile materials, but for non-motor vehicles or unspecified; seat belts for motor vehicles are classified under 870824. Is it exclusively used for motor vehicles? Does it include a buckle or pretensioner? Is it confused with other body parts? Does the material affect classification? Has it been declared under 870824?
Basis
The core criterion for classification is: whether the commodity is exclusively used for the seat belt system of motor vehicles (headings 8701-8705). According to the Import and Export Tariff and its notes, subheading 8708.24 explicitly includes seat belts and their buckles. If the commodity is a universal buckle (usable for non-vehicles), it may be classified under 8302 or 8308, etc. In addition, it is necessary to confirm whether the commodity is complete or a part; complete seat belts are classified under 8708.24, and individual buckles that are clearly dedicated to seat belts are also classified under this subheading.
Confused Codes：
870829 - Other body parts
870829 covers body accessories not elsewhere specified, such as bumpers, doors, etc., while seat belts are specifically listed under 870824, so they are not classified under 870829.
870899 - Other motor vehicle parts
870899 is a residual heading for parts not named in other subheadings; seat belts already have a specific subheading, so they are not classified under 870899.
830230 - Locks for motor vehicles
830230 covers locks for vehicles, but seat belt buckles are components of the seat belt assembly, functioning to restrain occupants, not independent locks, so they are classified under 870824.
630720 - Safety belts (of textile materials)
630720 covers safety belts made of textile materials, but for non-motor vehicles or unspecified; seat belts for motor vehicles are classified under 870824.
Self-Check：
✓ Is it exclusively used for motor vehicles?
✓ Does it include a buckle or pretensioner?
✓ Is it confused with other body parts?
✓ Does the material affect classification?
✓ Has it been declared under 870824?
❓ FAQ
If a seat belt buckle is imported separately, which HS code should it be classified under? As a dedicated part of a seat belt, the seat belt buckle should be classified under 870824. If the buckle is a universal part and can be used in other fields, it should be judged based on its principal use, but generally, buckles for motor vehicles are still classified under 870824. How to distinguish between 870824 and 870829? 870824 specifically refers to seat belts and their buckles, while 870829 covers other body parts not elsewhere specified. If the commodity is a seat belt assembly or a dedicated buckle, it should be preferentially classified under 870824, as it is specifically named. Is it necessary to provide technical parameters of the seat belt when declaring? Yes, it is recommended to provide brand, model, applicable vehicle model, material, whether it has a pretensioner, etc., for accurate customs classification. These elements help prove that the commodity is exclusively used for motor vehicles. Does the material of the seat belt buckle affect classification? The material generally does not affect classification under 870824, as this subheading is based on function. However, if the buckle is made of textile materials and not for motor vehicles, it may be classified under 630720. If a seat belt assembly is imported but the buckle is packaged separately, how should it be declared? If the buckle is imported together with the seat belt webbing, even if packaged separately, it should still be classified as a seat belt part under 870824. If the buckle is sold separately without webbing, its specificity needs to be confirmed; it is usually still classified under 870824. How to inquire about the tax rate for HS code 870824? Tax rates vary by country, trade agreements, and annual adjustments. It is recommended to check the China Customs Import and Export Tariff or inquire about the latest tax rates through the General Administration of Customs website or the Single Window. How to simplify declaration for cross-border e-commerce sales of seat belt buckles? Cross-border e-commerce can declare according to the actual function of the commodity, providing brand, model, and purpose, usually classified under 870824. Note to keep procurement documents for customs verification.
Q: If a seat belt buckle is imported separately, which HS code should it be classified under?
A: As a dedicated part of a seat belt, the seat belt buckle should be classified under 870824. If the buckle is a universal part and can be used in other fields, it should be judged based on its principal use, but generally, buckles for motor vehicles are still classified under 870824.
Q: How to distinguish between 870824 and 870829?
A: 870824 specifically refers to seat belts and their buckles, while 870829 covers other body parts not elsewhere specified. If the commodity is a seat belt assembly or a dedicated buckle, it should be preferentially classified under 870824, as it is specifically named.
Q: Is it necessary to provide technical parameters of the seat belt when declaring?
A: Yes, it is recommended to provide brand, model, applicable vehicle model, material, whether it has a pretensioner, etc., for accurate customs classification. These elements help prove that the commodity is exclusively used for motor vehicles.
Q: Does the material of the seat belt buckle affect classification?
A: The material generally does not affect classification under 870824, as this subheading is based on function. However, if the buckle is made of textile materials and not for motor vehicles, it may be classified under 630720.
Q: If a seat belt assembly is imported but the buckle is packaged separately, how should it be declared?
A: If the buckle is imported together with the seat belt webbing, even if packaged separately, it should still be classified as a seat belt part under 870824. If the buckle is sold separately without webbing, its specificity needs to be confirmed; it is usually still classified under 870824.
Q: How to inquire about the tax rate for HS code 870824?
A: Tax rates vary by country, trade agreements, and annual adjustments. It is recommended to check the China Customs Import and Export Tariff or inquire about the latest tax rates through the General Administration of Customs website or the Single Window.
Q: How to simplify declaration for cross-border e-commerce sales of seat belt buckles?
A: Cross-border e-commerce can declare according to the actual function of the commodity, providing brand, model, and purpose, usually classified under 870824. Note to keep procurement documents for customs verification.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.