Chapter 87 covers railway vehicles, track vehicles and parts (excluding heading 86), motor vehicles, tractors, motorcycles, bicycles and other land vehicles and their parts and accessories. The core of this chapter is land transport vehicles, including complete vehicles and specialized parts. 8708 covers motor vehicle parts and is a common chapter in international trade, involving various components of the automotive industry chain. Heading 8708 covers parts and accessories of motor vehicles (headings 8701-8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, mufflers, clutches, steering systems, etc. However, note that certain parts, if more specifically named in other headings (such as tires, batteries), are not classified under this heading. First 2 digits 87: Chapter 87, land vehicles and their parts. Digits 3-4, 08: Heading 8708, motor vehicle parts and accessories. Digits 5-6, 33: Subheading 8708.33, brakes, power brakes and parts thereof. 8708.33 is further subdivided into: 8708.33.10 (brake drums), etc. Note: 8708.33 only covers brakes and their parts, excluding brake friction pads (classified under 6813) or brake fluid (classified under 3820). Brake drums are key components of motor vehicle braking systems and are parts of brakes. According to General Rules of Interpretation 1 and 6, they should be classified under heading 8708.33. They are not classified under 8708.30 (other parts of braking systems) or 8708.99 (other parts), because 8708.33 specifically names brakes and parts thereof.
Chapter
Chapter 87 covers railway vehicles, track vehicles and parts (excluding heading 86), motor vehicles, tractors, motorcycles, bicycles and other land vehicles and their parts and accessories. The core of this chapter is land transport vehicles, including complete vehicles and specialized parts. 8708 covers motor vehicle parts and is a common chapter in international trade, involving various components of the automotive industry chain.
Heading
Heading 8708 covers parts and accessories of motor vehicles (headings 8701-8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, mufflers, clutches, steering systems, etc. However, note that certain parts, if more specifically named in other headings (such as tires, batteries), are not classified under this heading.
Digit Breakdown
First 2 digits 87: Chapter 87, land vehicles and their parts. Digits 3-4, 08: Heading 8708, motor vehicle parts and accessories. Digits 5-6, 33: Subheading 8708.33, brakes, power brakes and parts thereof. 8708.33 is further subdivided into: 8708.33.10 (brake drums), etc. Note: 8708.33 only covers brakes and their parts, excluding brake friction pads (classified under 6813) or brake fluid (classified under 3820).
Classification Basis
Brake drums are key components of motor vehicle braking systems and are parts of brakes. According to General Rules of Interpretation 1 and 6, they should be classified under heading 8708.33. They are not classified under 8708.30 (other parts of braking systems) or 8708.99 (other parts), because 8708.33 specifically names brakes and parts thereof.
📝 Declaration Elements
Product Name: Declared commodity name should be detailed and specific, such as "brake drum" or "automotive brake drum". Material: State the main material of the brake drum, such as cast iron, cast steel, alloy, etc. Brand: Fill in the brand or trademark of the brake drum; if no brand, fill in "no brand". Model: Fill in the model or part number of the brake drum to identify specific specifications. Applicable Vehicle Type: State the vehicle type the brake drum applies to, such as passenger car, truck, bus, etc. For Engine Use: Brake drums are not used for engines; fill in "No". GTIN: If there is a Global Trade Item Number, fill it in; if not, fill in "None". CAS: Brake drums typically have no CAS number; fill in "None". Product Name: Brake Drum; Material: Cast Iron; Brand: ABC; Model: BD-12345; Applicable Vehicle Type: Heavy Truck; For Engine Use: No; GTIN: None; CAS: None. Material declaration is untrue, such as misreporting cast iron as cast steel, affecting classification. Confusing model with brand, leading to customs questioning. Not indicating applicable vehicle type, may be classified under other headings. Ignoring the "For Engine Use" field, causing classification errors.
Product Name
Declared commodity name should be detailed and specific, such as "brake drum" or "automotive brake drum".
⚠️ Writing only "parts" or "auto accessories", which is too general.
Material
State the main material of the brake drum, such as cast iron, cast steel, alloy, etc.
⚠️ Ignoring the material, or incorrectly filling in as "metal".
Brand
Fill in the brand or trademark of the brake drum; if no brand, fill in "no brand".
⚠️ Confusing brand with model, or incomplete filling.
Model
Fill in the model or part number of the brake drum to identify specific specifications.
⚠️ Incorrect or missing model, leading to classification disputes.
Applicable Vehicle Type
State the vehicle type the brake drum applies to, such as passenger car, truck, bus, etc.
⚠️ Not indicating the applicable vehicle type, affecting classification judgment.
For Engine Use
Brake drums are not used for engines; fill in "No".
⚠️ Incorrectly filling in "Yes", leading to wrong classification as engine parts.
GTIN
If there is a Global Trade Item Number, fill it in; if not, fill in "None".
⚠️ Ignoring GTIN or filling in incorrectly.
CAS
Brake drums typically have no CAS number; fill in "None".
⚠️ Incorrectly filling in a CAS number or leaving blank.
Material declaration is untrue, such as misreporting cast iron as cast steel, affecting classification.
Confusing model with brand, leading to customs questioning.
Not indicating applicable vehicle type, may be classified under other headings.
Ignoring the "For Engine Use" field, causing classification errors.
🎯 Classification Logic
Core classification basis: Brake drums are specialized parts of motor vehicle braking systems and meet the description of heading 8708.33 "brakes, power brakes and parts thereof". According to General Rule of Interpretation 1, they should be classified under 8708.33. If the brake drum is used for non-motor vehicles (such as trailers), it is classified under 8716.90. 8708.30 Other parts of braking systems: 8708.30 covers braking system parts not elsewhere named, such as brake master cylinders, brake wheel cylinders, etc., while brake drums are specifically named under 8708.33. 8708.99 Other motor vehicle parts: 8708.99 is a residual heading, used only when parts are not named under other subheadings of 8708. Brake drums are already specifically named, so they are not classified here. 6813.81 Brake friction pads: Brake friction pads are made of friction materials and classified under 6813, while brake drums are metal products classified under 8708.33. 8716.90 Trailer parts: If the brake drum is exclusively used for trailers, it is classified under 8716.90, but brake drums for general motor vehicles are classified under 8708.33. Is it used for motor vehicles (8701-8705)? Is it a part of brakes? Is it specifically named under 8708.33? Is the material metal? Is it used for trailers or non-motor vehicles?
Basis
Core classification basis: Brake drums are specialized parts of motor vehicle braking systems and meet the description of heading 8708.33 "brakes, power brakes and parts thereof". According to General Rule of Interpretation 1, they should be classified under 8708.33. If the brake drum is used for non-motor vehicles (such as trailers), it is classified under 8716.90.
Confused Codes:
8708.30 - Other parts of braking systems
8708.30 covers braking system parts not elsewhere named, such as brake master cylinders, brake wheel cylinders, etc., while brake drums are specifically named under 8708.33.
8708.99 - Other motor vehicle parts
8708.99 is a residual heading, used only when parts are not named under other subheadings of 8708. Brake drums are already specifically named, so they are not classified here.
6813.81 - Brake friction pads
Brake friction pads are made of friction materials and classified under 6813, while brake drums are metal products classified under 8708.33.
8716.90 - Trailer parts
If the brake drum is exclusively used for trailers, it is classified under 8716.90, but brake drums for general motor vehicles are classified under 8708.33.
Self-Check:
✓ Is it used for motor vehicles (8701-8705)?
✓ Is it a part of brakes?
✓ Is it specifically named under 8708.33?
✓ Is the material metal?
✓ Is it used for trailers or non-motor vehicles?
❓ FAQ
What is the difference in HS codes between brake drums and brake discs? Both brake drums and brake discs are parts of brakes and are typically classified under 8708.33. However, if the brake disc comes with friction pads, they may need to be classified separately. The specific classification depends on material and function. How to check the import tariff rate for brake drums? Tariff rates vary by country and trade agreements. It is recommended to check the latest rates through customs official websites or professional databases, such as the General Administration of Customs of China website or the WTO tariff database. How should the material be filled in the declaration elements for brake drums? The material should be filled in specifically, such as cast iron, cast steel, alloy, etc., avoiding general terms like "metal". Material affects classification and must be accurately declared. If the brake drum is used for motorcycles, which code should it be classified under? Motorcycle parts are classified under 8714, and brake drums should be classified under 8714.10 (motorcycle brakes and parts thereof), not 8708.33. Are GTIN and CAS mandatory for brake drums? GTIN should be filled in if available; if not, fill in "None". CAS is typically not available; fill in "None". These elements help customs identify the commodity but are not mandatory. Are brake drums and brake shoes classified under the same code? Brake drums are classified under 8708.33. Brake shoes, if made of friction materials, are classified under 6813; if they are metal brackets, they may be classified under 8708.30 or 8708.33, requiring specific analysis. Does the export tax rebate apply to brake drums? Export tax rebates depend on national policies. It is recommended to check the export tax rebate rate library published by the State Taxation Administration, or consult a professional customs broker. Does the classification of brake drums require additional documentation? Usually not required, but if customs questions, product manuals, drawings, etc., may be needed to prove their use and material.
Q: What is the difference in HS codes between brake drums and brake discs?
A: Both brake drums and brake discs are parts of brakes and are typically classified under 8708.33. However, if the brake disc comes with friction pads, they may need to be classified separately. The specific classification depends on material and function.
Q: How to check the import tariff rate for brake drums?
A: Tariff rates vary by country and trade agreements. It is recommended to check the latest rates through customs official websites or professional databases, such as the General Administration of Customs of China website or the WTO tariff database.
Q: How should the material be filled in the declaration elements for brake drums?
A: The material should be filled in specifically, such as cast iron, cast steel, alloy, etc., avoiding general terms like "metal". Material affects classification and must be accurately declared.
Q: If the brake drum is used for motorcycles, which code should it be classified under?
A: Motorcycle parts are classified under 8714, and brake drums should be classified under 8714.10 (motorcycle brakes and parts thereof), not 8708.33.
Q: Are GTIN and CAS mandatory for brake drums?
A: GTIN should be filled in if available; if not, fill in "None". CAS is typically not available; fill in "None". These elements help customs identify the commodity but are not mandatory.
Q: Are brake drums and brake shoes classified under the same code?
A: Brake drums are classified under 8708.33. Brake shoes, if made of friction materials, are classified under 6813; if they are metal brackets, they may be classified under 8708.30 or 8708.33, requiring specific analysis.
Q: Does the export tax rebate apply to brake drums?
A: Export tax rebates depend on national policies. It is recommended to check the export tax rebate rate library published by the State Taxation Administration, or consult a professional customs broker.
Q: Does the classification of brake drums require additional documentation?
A: Usually not required, but if customs questions, product manuals, drawings, etc., may be needed to prove their use and material.
⚠️ 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.