Chapter 87 covers vehicles and their parts and accessories, other than railway or tramway rolling stock. It includes motor vehicles (such as cars, trucks, motorcycles), tractors, bicycles, wheelchairs, etc., as well as their dedicated parts and accessories. Goods in this chapter usually involve mechanical, electronic, and material technologies, and it is an important chapter in international trade, especially for products related to the automotive industry chain, which are frequently classified. Heading 8708 specifically covers parts and accessories of motor vehicles (8701 to 8705), including bumpers, brakes, gearboxes, drive axles, wheels, suspension systems, radiators, etc. This heading is the core of automotive parts classification and involves thousands of products, requiring judgment based on part function, applicable vehicle model, and whether it is dedicated. The first 2 digits 87 represent Chapter 87, vehicles and their parts; digits 3-4, 08, represent heading 8708, namely parts and accessories of motor vehicles; digits 5-6, 40, represent subheading 870840, specifically gearboxes and their parts. The subheading is further distinguished: 870840 usually refers to gearbox assemblies and their dedicated parts, such as gears, shafts, housings, etc., but does not include clutches (classified under 870893) or drive axles (classified under 870850). When classifying, it is necessary to confirm whether the part is dedicated to a gearbox. The goods are gearboxes or their parts, dedicated to motor vehicles, and meet the description of heading 8708. The gearbox is a core component of the power transmission system and does not belong to other subheadings of 8708 (such as brakes or suspension), nor to general mechanical parts (such as transmission shafts under 8483). Therefore, it is classified under 870840. If it is an electronic component such as a gearbox control unit, it may be classified according to its specific function, but mechanical gearbox parts are usually classified here.

Product Name: The specific name of the declared goods, such as gearbox assembly, gearbox housing, gearbox gear, etc., which must be consistent with the actual item. Applicable Vehicle Model: Indicate the vehicle type and model to which the gearbox or part applies, such as "suitable for XX brand heavy truck." Brand: Fill in the manufacturer or brand name, such as "ZF," "Aisin," etc.; if there is no brand, fill in "none." Model: Fill in the model and specifications of the gearbox or part, such as "8AT," "6MT," etc. Part Number: The part number or OE number provided by the manufacturer to facilitate identification of the specific part. Material: Main material, such as cast iron, aluminum alloy, alloy steel, etc. Use: Explain the function of the part in the gearbox, such as "for speed change" or "for support." Whether Assembly: Clearly state whether it is a gearbox assembly or a part; an assembly must declare complete functions. Customs declaration example: Product Name: Gearbox Assembly Applicable Vehicle Model: Suitable for Volkswagen Magotan 1.8T Brand: Aisin Model: 09G Part Number: 09G300041 Material: Aluminum alloy housing, internal gears are alloy steel Use: For automobile power transmission Whether Assembly: Yes Remarks: Brand new, not a repair part. Mistakenly classifying clutch parts under 870840, when they should actually be classified under 870893. Failure to distinguish between gearbox assemblies and parts; assemblies may involve different regulatory conditions. Ignoring the applicable vehicle model, resulting in inability to prove dedication, and possible classification as general parts.

Core basis for classification: 1. Whether the goods are parts dedicated to motor vehicles; 2. Whether they belong to gearboxes and their parts; 3. Whether they are excluded from other subheadings of 8708. Gearbox parts must be dedicated, such as gears, shafts, housings, etc.; if they are general mechanical parts, they are classified under Chapter 84. At the same time, reference should be made to the Explanatory Notes to the Harmonized System for heading 8708. 870893 Clutches and parts thereof: The clutch is a transmission component independent of the gearbox and is classified under 870893, while gearbox parts are classified under 870840. 870850 Drive axles and parts thereof: Drive axles include final drives, differentials, etc., and have different functions from gearboxes, so they are classified under 870850. 848340 Gears and gearing: General-purpose gears are classified under 848340, but gears dedicated to motor vehicle gearboxes are classified under 870840. 870899 Other parts of motor vehicles: Motor vehicle parts not elsewhere specified are classified under 870899; gearbox parts already have a subheading and are preferentially classified under 870840. Are the parts dedicated to motor vehicles? Are they used for gearboxes rather than clutches or drive axles? Do they have the characteristics of gearbox parts? Are they excluded from general parts under Chapter 84? Are they consistent with the declaration elements?

How can it be determined whether a gearbox part is classified under 870840 or 848340? The key is dedication. If the part is dedicated to a motor vehicle gearbox, such as a specific model of gear or shaft, it is classified under 870840; if it is a general mechanical transmission part that can be used in various equipment, it is classified under 848340. The applicable vehicle model, part number, etc. must be provided to prove dedication. Is gearbox oil classified under 870840? Gearbox oil is a lubricating oil and is usually classified under 2710 or 3403, depending on composition and use. 870840 only covers gearbox hardware parts and does not include oils. How are used gearbox parts classified? They are still classified under 870840, but it should be noted that used mechanical and electrical products may involve import regulatory conditions, such as licenses and pre-shipment inspection. When declaring, "used part" and its condition must be indicated. Are electric vehicle gearboxes classified under 870840? If an electric vehicle gearbox (reducer) is dedicated to a motor vehicle, it is usually classified under 870840. However, pure electric vehicles may be classified under other subheadings of 8708, depending on the specific structure and function. Under which code is a transmission control unit (TCU) classified? A TCU is an electronic control unit. If it is dedicated to a vehicle gearbox, it may be classified under 870840 or 870899, but if it has an independent function, it may be classified under 8537 or 8543. Reference should be made to classification decisions. Do gearbox assemblies and parts need to be distinguished when declaring? Yes. Assemblies and parts may apply the same tax rate under 870840, but regulatory conditions may differ, and assemblies must declare complete functions. It is recommended to declare them separately to avoid risks. How can the import tax rate for 870840 be checked? It can be determined through the General Administration of Customs website, tariff query platforms, or by consulting a customs broker, based on origin, trade agreements, etc. Note that tax rates change, and the latest announcement shall prevail. What are the consequences of incorrect classification of gearbox parts? It may result in supplementary taxes, fines, downgrading of enterprise credit, etc. If license documents are involved, it may also constitute smuggling. It is recommended to conduct pre-classification or consult professional institutions in advance.