Chapter 87 covers motor vehicles, tractors, motorcycles, bicycles and other land vehicles and their parts and accessories, other than railway or tramway rolling stock. The chapter ranges from complete vehicles (such as 8701-8705) to special purpose vehicles (8706-8709), and then to parts (8711-8714). The core lies in transport vehicles and their dedicated parts and accessories, but it should be noted that not all vehicle parts are classified in Chapter 87; for example, engine parts may be classified in Chapter 84, and electrical parts in Chapter 85. Heading 8708 covers parts and accessories of motor vehicles (8701-8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, etc. However, 8708 does not include: complete engines (8407/8408), electrical equipment (8511), tires (4011), batteries (8507). Under this heading, subheadings are further subdivided by function or location, such as 8708.10 bumpers, 8708.30 braking systems, 8708.40 gearboxes, etc. Code 870839 is a 6-digit subheading: the first 2 digits 87 = Chapter 87 (vehicles and their parts), digits 3-4 08 = heading 8708 (parts and accessories of motor vehicles), digits 5-6 39 = subheading 870839 (other parts of braking systems). Note: under heading 8708, braking system-related subheadings include 870830 (braking systems and parts thereof) and 870839 (other braking system parts). However, according to HS 2022, 870830 has been split into 870830 (braking systems and parts thereof) and 870839 (other braking system parts), and actual use must be based on the latest version. This code specifically refers to other parts of the braking system besides main components such as brakes, boosters, and master cylinders, such as brake hoses, brake caliper brackets, brake shoe return springs, etc. This product is classified under 870839 rather than 870830 because 870830 generally covers the main assemblies or core components of the braking system (such as brakes, brake boosters, brake master cylinders), while 870839, as a residual subheading, covers other braking system parts not otherwise specified. At the same time, it must be distinguished from 870899 (other vehicle parts), which applies to other parts not related to the braking system. If a part is dedicated to the braking system but is not specified in 870830, it is classified under 870839.
Chapter
Chapter 87 covers motor vehicles, tractors, motorcycles, bicycles and other land vehicles and their parts and accessories, other than railway or tramway rolling stock. The chapter ranges from complete vehicles (such as 8701-8705) to special purpose vehicles (8706-8709), and then to parts (8711-8714). The core lies in transport vehicles and their dedicated parts and accessories, but it should be noted that not all vehicle parts are classified in Chapter 87; for example, engine parts may be classified in Chapter 84, and electrical parts in Chapter 85.
Heading
Heading 8708 covers parts and accessories of motor vehicles (8701-8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, etc. However, 8708 does not include: complete engines (8407/8408), electrical equipment (8511), tires (4011), batteries (8507). Under this heading, subheadings are further subdivided by function or location, such as 8708.10 bumpers, 8708.30 braking systems, 8708.40 gearboxes, etc.
Digit Breakdown
Code 870839 is a 6-digit subheading: the first 2 digits 87 = Chapter 87 (vehicles and their parts), digits 3-4 08 = heading 8708 (parts and accessories of motor vehicles), digits 5-6 39 = subheading 870839 (other parts of braking systems). Note: under heading 8708, braking system-related subheadings include 870830 (braking systems and parts thereof) and 870839 (other braking system parts). However, according to HS 2022, 870830 has been split into 870830 (braking systems and parts thereof) and 870839 (other braking system parts), and actual use must be based on the latest version. This code specifically refers to other parts of the braking system besides main components such as brakes, boosters, and master cylinders, such as brake hoses, brake caliper brackets, brake shoe return springs, etc.
Classification Basis
This product is classified under 870839 rather than 870830 because 870830 generally covers the main assemblies or core components of the braking system (such as brakes, brake boosters, brake master cylinders), while 870839, as a residual subheading, covers other braking system parts not otherwise specified. At the same time, it must be distinguished from 870899 (other vehicle parts), which applies to other parts not related to the braking system. If a part is dedicated to the braking system but is not specified in 870830, it is classified under 870839.
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should accurately reflect the function of the part, such as "brake caliper bracket" or "brake hose assembly." Brand type: Fill in the brand name or logo; if there is no brand, fill in "unbranded"; for OEM, fill in "OEM." Material: Main material, such as steel, aluminum alloy, rubber, plastic, etc., affecting classification and valuation. Applicable vehicle model: The vehicle type and model to which the part applies, such as "suitable for Toyota Corolla 1.8L." Part number: The manufacturer's or industry-standard part number, facilitating customs verification. Function and use: The specific role of the part in the braking system, such as "fixing the brake caliper" or "transmitting brake fluid." Whether it is an assembly: Whether it is declared as a single part or an assembly, affecting classification and tax rates. Product name: Brake caliper bracket; Brand type: Unbranded; Material: Cast iron; Applicable vehicle model: Volkswagen Magotan 1.8T; Part number: 3C0 615 425; Function and use: Used to fix the brake caliper and withstand braking torque; Whether it is an assembly: Not an assembly. Brake hoses are classified under 870839, but if they have connectors and are dedicated to the braking system, they are still classified under this code; however, care must be taken to distinguish them from 8481 (valves). Mistakenly classifying brake shoes under 870839; in fact, brake shoes are usually classified under 870830 (braking systems and parts thereof). Ignoring the universality of the part: if a part can be used in multiple vehicle systems, it may be classified under 870899 rather than 870839.
Product name
The specific name of the declared commodity, which should accurately reflect the function of the part, such as "brake caliper bracket" or "brake hose assembly."
⚠️ Declaring it generically as "auto parts" or "brake parts," leading to classification disputes.
Brand type
Fill in the brand name or logo; if there is no brand, fill in "unbranded"; for OEM, fill in "OEM."
⚠️ Confusing trademarks with brands, or failing to fill in the brand, causing customs questioning.
Material
Main material, such as steel, aluminum alloy, rubber, plastic, etc., affecting classification and valuation.
⚠️ Filling in only "metal" or "composite material," which is too broad.
Applicable vehicle model
The vehicle type and model to which the part applies, such as "suitable for Toyota Corolla 1.8L."
⚠️ Filling in only "automobile" or "universal," making it impossible to determine specificity.
Part number
The manufacturer's or industry-standard part number, facilitating customs verification.
⚠️ Filling in an internal code or leaving it blank, making traceability impossible.
Function and use
The specific role of the part in the braking system, such as "fixing the brake caliper" or "transmitting brake fluid."
⚠️ The description is too simple, such as "for braking," without explaining the specific function.
Whether it is an assembly
Whether it is declared as a single part or an assembly, affecting classification and tax rates.
⚠️ Declaring an assembly as separate parts, or vice versa, leading to classification errors.
Example： Product name: Brake caliper bracket; Brand type: Unbranded; Material: Cast iron; Applicable vehicle model: Volkswagen Magotan 1.8T; Part number: 3C0 615 425; Function and use: Used to fix the brake caliper and withstand braking torque; Whether it is an assembly: Not an assembly.
Common Mistakes：
Brake hoses are classified under 870839, but if they have connectors and are dedicated to the braking system, they are still classified under this code; however, care must be taken to distinguish them from 8481 (valves).
Mistakenly classifying brake shoes under 870839; in fact, brake shoes are usually classified under 870830 (braking systems and parts thereof).
Ignoring the universality of the part: if a part can be used in multiple vehicle systems, it may be classified under 870899 rather than 870839.
🎯 Classification Logic
The core basis for classification is the specificity of the part, its function, and its role in the braking system. According to General Rules of Interpretation 1 and 6, 870839 is the other parts subheading under subheading 8708.30. It is necessary to confirm whether the part is dedicated to the braking system and is not specifically named in 870830. Also refer to the Explanatory Notes to the Import and Export Tariff for heading 8708: braking system parts include brakes, boosters, master cylinders, wheel cylinders, brake calipers, brake discs, brake drums, etc., but other auxiliary parts such as brackets, hoses, springs, etc. are classified under 870839. 870830 Braking systems and parts thereof: 870830 covers the main assemblies and core parts of the braking system, such as brakes, brake boosters, and brake master cylinders; 870839 covers other auxiliary parts, such as brackets, hoses, and springs. 870899 Other vehicle parts: 870899 applies to other vehicle parts not related to the braking system, such as suspension and steering parts; if a part is dedicated to the braking system, it should be classified under 870839. 848180 Other valves: If a valve in the braking system is a general-purpose valve, it is classified under 8481; if it is dedicated to the braking system and is an inseparable part of the braking system, it is classified under 870839. 401693 Rubber seals: If a rubber seal in the braking system is a general-purpose seal, it is classified under 4016; if it is dedicated to the braking system and integrated with braking parts, it is classified under 870839. 732020 Iron or steel springs: If a spring in the braking system is a general-purpose spring, it is classified under 7320; if it is dedicated to the braking system and serves as a braking part, it is classified under 870839. Is the part dedicated to the braking system? Is the part specifically named in 870830? Does the part belong to a motor vehicle (8701-8705)? Can the part be classified under other headings (such as Chapters 84 and 85)? Is the part a main assembly or an auxiliary part?
Basis
The core basis for classification is the specificity of the part, its function, and its role in the braking system. According to General Rules of Interpretation 1 and 6, 870839 is the other parts subheading under subheading 8708.30. It is necessary to confirm whether the part is dedicated to the braking system and is not specifically named in 870830. Also refer to the Explanatory Notes to the Import and Export Tariff for heading 8708: braking system parts include brakes, boosters, master cylinders, wheel cylinders, brake calipers, brake discs, brake drums, etc., but other auxiliary parts such as brackets, hoses, springs, etc. are classified under 870839.
Confused Codes：
870830 - Braking systems and parts thereof
870830 covers the main assemblies and core parts of the braking system, such as brakes, brake boosters, and brake master cylinders; 870839 covers other auxiliary parts, such as brackets, hoses, and springs.
870899 - Other vehicle parts
870899 applies to other vehicle parts not related to the braking system, such as suspension and steering parts; if a part is dedicated to the braking system, it should be classified under 870839.
848180 - Other valves
If a valve in the braking system is a general-purpose valve, it is classified under 8481; if it is dedicated to the braking system and is an inseparable part of the braking system, it is classified under 870839.
401693 - Rubber seals
If a rubber seal in the braking system is a general-purpose seal, it is classified under 4016; if it is dedicated to the braking system and integrated with braking parts, it is classified under 870839.
732020 - Iron or steel springs
If a spring in the braking system is a general-purpose spring, it is classified under 7320; if it is dedicated to the braking system and serves as a braking part, it is classified under 870839.
Self-Check：
✓ Is the part dedicated to the braking system?
✓ Is the part specifically named in 870830?
✓ Does the part belong to a motor vehicle (8701-8705)?
✓ Can the part be classified under other headings (such as Chapters 84 and 85)?
✓ Is the part a main assembly or an auxiliary part?
❓ FAQ
What is the difference between HS code 870839 and 870830? 870830 covers the main assemblies and core parts of the braking system, such as brakes, boosters, and master cylinders; 870839 is the other subheading under 870830, covering auxiliary parts of the braking system not otherwise specified, such as brackets, hoses, springs, etc. In actual classification, if a part is specifically named in 870830, it should be classified under 870830 first. Should brake hoses be classified under 870839 or 4009? If the brake hose is dedicated to the braking system of a motor vehicle and has connectors or has been reinforced, it is usually classified under 870839; if it is a general-purpose rubber hose, it is classified under 4009. The key is whether it is dedicated to the braking system and conforms to the notes to 8708. How can one determine whether a brake part is classified under 870839 or 870899? 870899 applies to other vehicle parts, such as suspension and steering parts; if a part is dedicated to the braking system, even if it is not named in 870830, it should be classified under 870839. The basis for judgment is whether the function of the part is used only for the braking system. When declaring 870839, what key information needs to be provided? Product name, brand, material, applicable vehicle model, part number, function and use, whether it is an assembly, etc. must be provided. In particular, it is necessary to explain the specific role of the part in the braking system and why it is not classified under 870830 or other headings. Are electronic sensors in the braking system classified under 870839? If an electronic sensor is dedicated to the braking system, such as an ABS sensor, it is usually classified under 870839; but if it is a general-purpose sensor, it may be classified under Chapter 85. Judgment should be based on its specificity and function. When importing brake parts, how can one check the tariff rate? The most-favored-nation rate, general rate, etc. can be checked through the website of the General Administration of Customs of China or the Import and Export Tariff. Customs advance classification services can also be used to confirm the code and tax rate. Note that tax rates may change, and the latest announcement shall prevail. Are brake caliper brackets and brake calipers classified under the same code? Brake calipers are usually classified under 870830 (as brake parts), while brake caliper brackets, as auxiliary parts, are classified under 870839 if not named in 870830. Judgment should be based on the specific structure and function. For cross-border e-commerce sales of brake parts, how can classification errors be avoided? It is recommended to keep detailed product descriptions, pictures, and function descriptions, and refer to customs classification decisions. If uncertain, advance classification can be applied for. Also note that HS codes may differ among countries, and declaration must be made according to the rules of the destination country.
Q: What is the difference between HS code 870839 and 870830?
A: 870830 covers the main assemblies and core parts of the braking system, such as brakes, boosters, and master cylinders; 870839 is the other subheading under 870830, covering auxiliary parts of the braking system not otherwise specified, such as brackets, hoses, springs, etc. In actual classification, if a part is specifically named in 870830, it should be classified under 870830 first.
Q: Should brake hoses be classified under 870839 or 4009?
A: If the brake hose is dedicated to the braking system of a motor vehicle and has connectors or has been reinforced, it is usually classified under 870839; if it is a general-purpose rubber hose, it is classified under 4009. The key is whether it is dedicated to the braking system and conforms to the notes to 8708.
Q: How can one determine whether a brake part is classified under 870839 or 870899?
A: 870899 applies to other vehicle parts, such as suspension and steering parts; if a part is dedicated to the braking system, even if it is not named in 870830, it should be classified under 870839. The basis for judgment is whether the function of the part is used only for the braking system.
Q: When declaring 870839, what key information needs to be provided?
A: Product name, brand, material, applicable vehicle model, part number, function and use, whether it is an assembly, etc. must be provided. In particular, it is necessary to explain the specific role of the part in the braking system and why it is not classified under 870830 or other headings.
Q: Are electronic sensors in the braking system classified under 870839?
A: If an electronic sensor is dedicated to the braking system, such as an ABS sensor, it is usually classified under 870839; but if it is a general-purpose sensor, it may be classified under Chapter 85. Judgment should be based on its specificity and function.
Q: When importing brake parts, how can one check the tariff rate?
A: The most-favored-nation rate, general rate, etc. can be checked through the website of the General Administration of Customs of China or the Import and Export Tariff. Customs advance classification services can also be used to confirm the code and tax rate. Note that tax rates may change, and the latest announcement shall prevail.
Q: Are brake caliper brackets and brake calipers classified under the same code?
A: Brake calipers are usually classified under 870830 (as brake parts), while brake caliper brackets, as auxiliary parts, are classified under 870839 if not named in 870830. Judgment should be based on the specific structure and function.
Q: For cross-border e-commerce sales of brake parts, how can classification errors be avoided?
A: It is recommended to keep detailed product descriptions, pictures, and function descriptions, and refer to customs classification decisions. If uncertain, advance classification can be applied for. Also note that HS codes may differ among countries, and declaration must be made according to the rules of the destination country.
⚠️ 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.