Chapter 87 covers vehicles and their parts and accessories in the Harmonized System, excluding railway and tramway vehicles. This chapter includes motor vehicles (such as cars, trucks, motorcycles), tractors, special-purpose vehicles (such as fire trucks, crane trucks), and their parts and accessories. The headings within the chapter are divided by vehicle type and part function, with headings 8701 to 8705 covering complete vehicles, 8706 to 8708 covering parts, and 8709 to 8716 covering other vehicles. Heading 8708 covers parts and accessories of motor vehicles (8701 to 8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, etc. Parts under this heading must be solely or principally for motor vehicles and do not apply to general-purpose machinery parts. Subheadings are further subdivided by part function, such as 8708.30 for brakes and parts thereof, 8708.40 for gearboxes, etc. The first 2 digits 87 indicate Chapter 87 (Vehicles and their parts and accessories, excluding railway vehicles). Digits 3-4, 08, indicate heading 8708, i.e., parts and accessories of motor vehicles. Digits 5-6, 37, indicate subheading 8708.37, specifically brake boosters and parts thereof. Note: 8708.30 is for brakes and parts thereof (excluding boosters), while 8708.37 specifically covers brake boosters. The two have different functions in the braking system and must be strictly distinguished during classification. A brake booster is a key component of the braking system that uses vacuum or hydraulic pressure to assist the driver in applying braking force, and is dedicated to motor vehicles. It is not a general-purpose machinery part (such as 8481 valves), nor is it the brake itself (8708.30), because its function is to boost rather than directly friction-brake. Therefore, it is classified under 8708.37, which explicitly covers brake boosters and parts thereof.

Product Name: The Chinese and English names of the declared commodity, which should accurately reflect the product attributes, such as "Brake Booster". Brand: Fill in the manufacturer or brand name, such as "Bosch", or "unbranded" if there is no brand. Model: Fill in the specific model or part number of the commodity, such as "BOSCH 0 204 123 456". Applicable Vehicle Model: Indicate the vehicle brand, model, and year to which the booster applies, such as "Toyota Corolla 2018-2022". Working Principle: Briefly describe the booster's mode of operation, such as "vacuum-assisted" or "hydraulic-assisted". Material: Main materials, such as "metal housing, rubber diaphragm, plastic valve body". Whether Parts Are Included: If accessories or parts are included, they must be listed, such as "with check valve, sealing ring". Country of Origin: Fill in the country/region where the commodity is produced or manufactured, such as "Germany". Product Name: Brake Booster; Brand: Bosch; Model: 0 204 123 456; Applicable Vehicle Model: Toyota Corolla 2018-2022; Working Principle: vacuum-assisted; Material: metal housing, rubber diaphragm; Whether Parts Are Included: with check valve; Country of Origin: Germany. Misclassifying the brake booster under 8708.30 (brakes), resulting in differences in tax rates and regulatory conditions. Neglecting to declare the working principle; vacuum assist and hydraulic assist may be classified differently. Failing to indicate the applicable vehicle model, which may raise questions about universality and affect classification determination.

Core basis for classification: A brake booster is a boosting device dedicated to the braking system of motor vehicles, whose function is to amplify the force applied by the driver on the brake pedal and does not directly participate in friction braking. According to the Tariff and its notes, 8708.37 explicitly covers brake boosters and parts thereof. If it is a general-purpose vacuum pump or hydraulic pump, it should be classified under 8414 or 8413; if it is the brake itself, it should be classified under 8708.30. Therefore, determination must be based on the commodity's function, use, and characteristics of being dedicated to motor vehicles. 8708.30 Brakes and parts thereof: Brakes are components that directly produce friction braking, such as brake discs, brake pads, and brake calipers; whereas a brake booster is an auxiliary device that does not directly friction-brake, so it is classified under 8708.37. 8414.10 Vacuum pumps: A vacuum pump is general-purpose machinery used to generate vacuum; although a brake booster may utilize vacuum, it is dedicated to vehicle braking systems and is usually integrated with the brake master cylinder, so it is classified under 8708.37. 8413.81 Hydraulic pumps: Hydraulic pumps are used to convey liquids and provide pressure; a hydraulic brake booster may contain a pump, but as a whole it is classified as a brake booster under 8708.37, rather than separately under 8413. 8708.99 Other parts of motor vehicles: 8708.99 is a residual subheading, used only when parts are not listed in 8708.10 to 8708.94; brake boosters already have a dedicated subheading 8708.37, so they are not classified under 8708.99. Is it dedicated to motor vehicle braking systems? Does it directly participate in friction braking? Does it utilize vacuum or hydraulic assist? Does it include the brake master cylinder? Can it be classified as a general-purpose machinery pump?

If a brake booster and brake master cylinder are imported together, how should they be classified? If the brake booster and brake master cylinder are assembled together, they are usually classified as a brake booster, because the master cylinder is a part of or combined with the booster. However, if packaged separately, they should be classified separately: the booster under 8708.37 and the master cylinder under 8708.30. It is recommended to determine based on the actual state and function. What code should an electric brake booster (electronic vacuum pump) be classified under? If an electric brake booster is dedicated to a vehicle braking system, it is still classified under 8708.37. However, if it is essentially an independent electric vacuum pump, it may be classified under 8414.10. The key is whether it is integrated with the braking system and dedicated to vehicles. How can I check the import tax rate and regulatory conditions for 8708.37? You can check through the official website of the General Administration of Customs of China, the International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tax rates and regulatory conditions are subject to policy adjustments, so it is recommended to refer to the latest version or consult a professional customs broker. If a brake booster is exported to the United States, is the HS code the same? The United States uses HTSUS, and the first 6 digits are consistent with HS, with 8708.37 being the same, but the last 4 digits may differ. When exporting, it must be declared according to U.S. HTSUS, and attention should be paid to additional tariffs arising from China-U.S. trade friction. Can used brake boosters be imported? China prohibits the import of used motor vehicle parts, including used brake boosters. If they are new parts, they must comply with relevant standards. It is recommended to confirm customs regulatory conditions before import to avoid return shipment. If a brake booster is classified under 8708.37, what certifications are required? Usually CCC certification (if applicable), certificate of origin, invoice, packing list, etc. are required. The specifics depend on customs requirements, and it is recommended to confirm with a customs broker in advance. If the brake booster is for a motorcycle, is the code the same? Motorcycle parts are classified under 8714, not 8708. 8708 applies only to motor vehicles of 8701 to 8705. Therefore, motorcycle brake boosters should be classified under 8714.10 or 8714.99. If a brake booster contains an electronic control unit, does it affect classification? If the electronic control unit is part of the booster, the whole is still classified under 8708.37. However, if imported separately, it may be classified under 8708.99 or other electronic equipment codes. It is recommended to classify based on the overall function.