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), non-motor vehicles (such as bicycles, horse-drawn carriages), and parts and accessories specially or principally designed for these vehicles. Headings within the chapter are divided by vehicle type and part function. Heading 8708 is the core heading for parts and accessories of motor vehicles, covering a wide range from bumpers to wheels, from braking systems to gearboxes, etc. Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including body parts, braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, silencers, clutches, steering systems, etc. Parts under this heading must be specially or principally designed for motor vehicles and not more specifically named in other headings. Heading 8708 is further subdivided by part function, such as 8708.10 bumpers, 8708.20 body parts, etc. Code 870876 is a 6-digit HS subheading: the first 2 digits "87" represent Chapter 87 (vehicles and their parts and accessories, excluding railway vehicles); digits 3-4 "08" represent heading 8708 (parts and accessories of motor vehicles); digits 5-6 "76" represent subheading 8708.76, i.e., "other parts of wheels." In HS classification, heading 8708 is first divided by part type, such as 8708.10 bumpers, 8708.20 body parts, 8708.30 braking systems, etc. Wheels and their parts are separately listed under 8708.70 (wheels and their parts and accessories), while 8708.76 is the "other parts" of wheel parts excluding major components such as hubs and rims, serving as a residual subheading. This commodity is other parts of wheels, not complete wheels or major components such as hubs and rims. Complete wheels are classified under 8708.70, while dedicated parts of wheels not specifically named under 8708.70 (such as hubs, rims, spokes, etc.) are classified under 8708.76 "other." If the parts are general-purpose mechanical parts (such as bearings, bolts), they may be classified under Chapter 84 or Chapter 73. Therefore, this code applies to parts specially designed for wheels but not major load-bearing components, such as wheel covers, hubcaps, balance weights, etc.
Chapter
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), non-motor vehicles (such as bicycles, horse-drawn carriages), and parts and accessories specially or principally designed for these vehicles. Headings within the chapter are divided by vehicle type and part function. Heading 8708 is the core heading for parts and accessories of motor vehicles, covering a wide range from bumpers to wheels, from braking systems to gearboxes, etc.
Heading
Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including body parts, braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, silencers, clutches, steering systems, etc. Parts under this heading must be specially or principally designed for motor vehicles and not more specifically named in other headings. Heading 8708 is further subdivided by part function, such as 8708.10 bumpers, 8708.20 body parts, etc.
Digit Breakdown
Code 870876 is a 6-digit HS subheading: the first 2 digits "87" represent Chapter 87 (vehicles and their parts and accessories, excluding railway vehicles); digits 3-4 "08" represent heading 8708 (parts and accessories of motor vehicles); digits 5-6 "76" represent subheading 8708.76, i.e., "other parts of wheels." In HS classification, heading 8708 is first divided by part type, such as 8708.10 bumpers, 8708.20 body parts, 8708.30 braking systems, etc. Wheels and their parts are separately listed under 8708.70 (wheels and their parts and accessories), while 8708.76 is the "other parts" of wheel parts excluding major components such as hubs and rims, serving as a residual subheading.
Classification Basis
This commodity is other parts of wheels, not complete wheels or major components such as hubs and rims. Complete wheels are classified under 8708.70, while dedicated parts of wheels not specifically named under 8708.70 (such as hubs, rims, spokes, etc.) are classified under 8708.76 "other." If the parts are general-purpose mechanical parts (such as bearings, bolts), they may be classified under Chapter 84 or Chapter 73. Therefore, this code applies to parts specially designed for wheels but not major load-bearing components, such as wheel covers, hubcaps, balance weights, etc.
📝 Declaration Elements
Product Name: The Chinese and English names of the declared commodity should be specific and clear, such as "wheel balance weight" rather than just "wheel parts." Brand: Fill in the brand of the commodity; if there is no brand, fill in "no brand." Must be consistent with the actual product. Material: Declare the main material of the part, such as steel, aluminum, plastic, etc., which affects classification and customs valuation. Applicable Vehicle Model: Declare the type of motor vehicle for which the part is applicable, such as car, truck, and must correspond to headings 8701-8705. Part Number: Fill in the manufacturer's part number or OEM number for customs verification. Use: Briefly describe the function of the part on the wheel, such as "for wheel decoration," "for wheel balancing." Specifications/Model: Fill in the dimensions, model, etc. of the part, such as "diameter 15cm, model ABC." Whether in Complete Knock-Down Sets: Declare whether imported in complete knock-down sets, which affects classification and tariff application. Product Name: Wheel Balance Weight; Brand: No Brand; Material: Lead Alloy; Applicable Vehicle Model: Car; Part Number: WB-2024; Use: For wheel dynamic balancing; Specifications/Model: 5g-50g; Whether in Complete Knock-Down Sets: No. Mistakenly classifying wheel balance weights under 8708.70 (wheels and their parts), but 8708.70 only includes complete wheels and major components such as hubs and rims. Ignoring material declaration, as lead balance weights and steel balance weights may involve different regulatory conditions. Failure to provide part numbers, resulting in customs' inability to confirm the dedicated nature of the part, possibly leading to classification under general-purpose part headings.
Product Name
The Chinese and English names of the declared commodity should be specific and clear, such as "wheel balance weight" rather than just "wheel parts."
⚠️ Declaring only "wheel parts" is too general and may lead to classification disputes.
Brand
Fill in the brand of the commodity; if there is no brand, fill in "no brand." Must be consistent with the actual product.
⚠️ Incorrect or missing brand information, resulting in inconsistency with infringement or intellectual property declarations.
Material
Declare the main material of the part, such as steel, aluminum, plastic, etc., which affects classification and customs valuation.
⚠️ Vague material description, such as "metal," without distinguishing the specific type.
Applicable Vehicle Model
Declare the type of motor vehicle for which the part is applicable, such as car, truck, and must correspond to headings 8701-8705.
⚠️ Filling in "universal" or "multiple vehicle models" without specifying the specific scope.
Part Number
Fill in the manufacturer's part number or OEM number for customs verification.
⚠️ Missing or incorrect part number, affecting customs' judgment on the dedicated nature of the part.
Use
Briefly describe the function of the part on the wheel, such as "for wheel decoration," "for wheel balancing."
⚠️ Use description unrelated to wheels, such as "for automobiles," which is too broad.
Specifications/Model
Fill in the dimensions, model, etc. of the part, such as "diameter 15cm, model ABC."
⚠️ Incomplete specifications/model, unable to correspond to the actual product.
Whether in Complete Knock-Down Sets
Declare whether imported in complete knock-down sets, which affects classification and tariff application.
⚠️ Mistakenly declaring complete knock-down sets as individual parts, leading to classification errors.
Example： Product Name: Wheel Balance Weight; Brand: No Brand; Material: Lead Alloy; Applicable Vehicle Model: Car; Part Number: WB-2024; Use: For wheel dynamic balancing; Specifications/Model: 5g-50g; Whether in Complete Knock-Down Sets: No.
Common Mistakes：
Mistakenly classifying wheel balance weights under 8708.70 (wheels and their parts), but 8708.70 only includes complete wheels and major components such as hubs and rims.
Ignoring material declaration, as lead balance weights and steel balance weights may involve different regulatory conditions.
Failure to provide part numbers, resulting in customs' inability to confirm the dedicated nature of the part, possibly leading to classification under general-purpose part headings.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the commodity is specially or principally designed for motor vehicles (headings 8701-8705); 2. Whether it is a part of wheels and not specifically named under 8708.70 (such as hubs, rims, spokes, etc.); 3. Whether it belongs to commodities more specifically named in other headings (such as bearings, bolts, and other general-purpose parts). If the first two criteria are met and the third is not, it is classified under 8708.76. 870870 Wheels and their parts and accessories: 8708.70 includes complete wheels, hubs, rims, spokes, and other major components, while 8708.76 only includes other wheel parts not named, such as wheel covers, balance weights, etc. 870899 Other parts and accessories of motor vehicles: 8708.99 is the residual subheading for other parts of motor vehicles, but wheel parts are preferentially classified under 8708.70-8708.76; only parts not belonging to wheels are classified under 8708.99. 731815 Iron or steel bolts: If the wheel part is a general-purpose bolt, even if used on wheels, it should be classified under 7318, because specific naming in Chapter 73 takes precedence over 8708. 848210 Rolling bearings: If the wheel bearing is a general-purpose rolling bearing, it should be classified under 8482 rather than 8708, because specific naming in Chapter 84 takes precedence. Is the part specially designed for motor vehicles? Is the part used on wheels? Does it belong to hubs, rims, etc. already named under 8708.70? Does it belong to commodities more specifically named in other headings? Is it imported in complete knock-down sets?
Basis
The core criteria for classification are: 1. Whether the commodity is specially or principally designed for motor vehicles (headings 8701-8705); 2. Whether it is a part of wheels and not specifically named under 8708.70 (such as hubs, rims, spokes, etc.); 3. Whether it belongs to commodities more specifically named in other headings (such as bearings, bolts, and other general-purpose parts). If the first two criteria are met and the third is not, it is classified under 8708.76.
Confused Codes：
870870 - Wheels and their parts and accessories
8708.70 includes complete wheels, hubs, rims, spokes, and other major components, while 8708.76 only includes other wheel parts not named, such as wheel covers, balance weights, etc.
870899 - Other parts and accessories of motor vehicles
8708.99 is the residual subheading for other parts of motor vehicles, but wheel parts are preferentially classified under 8708.70-8708.76; only parts not belonging to wheels are classified under 8708.99.
731815 - Iron or steel bolts
If the wheel part is a general-purpose bolt, even if used on wheels, it should be classified under 7318, because specific naming in Chapter 73 takes precedence over 8708.
848210 - Rolling bearings
If the wheel bearing is a general-purpose rolling bearing, it should be classified under 8482 rather than 8708, because specific naming in Chapter 84 takes precedence.
Self-Check：
✓ Is the part specially designed for motor vehicles?
✓ Is the part used on wheels?
✓ Does it belong to hubs, rims, etc. already named under 8708.70?
✓ Does it belong to commodities more specifically named in other headings?
✓ Is it imported in complete knock-down sets?
❓ FAQ
Which HS code should wheel balance weights be classified under? Wheel balance weights are specially designed for motor vehicle wheels and do not belong to the hubs, rims, and other major components already named under 8708.70, so they should be classified under 8708.76 "other parts of wheels." If the balance weight is a general-purpose lead product, it might be classified under 7806, but because it is specially designed for wheels, it should still be classified under 8708.76. How to distinguish between 8708.70 and 8708.76? 8708.70 includes complete wheels and their major parts, such as hubs, rims, spokes, axles, etc.; 8708.76 includes other wheel parts not named under 8708.70, such as wheel covers, hubcaps, balance weights, valve stems, etc. The key is whether the part is a major load-bearing or structural component of the wheel. Should wheel bolts be classified under 8708.76? No. If wheel bolts are general-purpose iron or steel bolts, they should be classified under 7318.15; only if they are special-purpose bolts that cannot be classified under other headings should 8708.76 be considered. However, bolts are usually specifically named in Chapter 73, so they are preferentially classified under 7318. What key information is required when declaring wheel parts? Product name, brand, material, applicable vehicle model, part number, use, specifications/model, whether in complete knock-down sets, etc. are required. Among these, the part number and applicable vehicle model are particularly important, as they help customs confirm the dedicated nature of the part and avoid classification disputes. Which code should wheel decorative covers be classified under? Wheel decorative covers are usually made of plastic or metal, specially designed for wheel decoration, and are not major components under 8708.70, so they should be classified under 8708.76. If they are general-purpose plastic products, they might be classified under 3926, but because they are specially designed for wheels, they are still classified under 8708.76. How to check regulatory conditions when importing wheel parts? You can check the regulatory conditions corresponding to the HS code through the General Administration of Customs website or the "Single Window," such as import tariff rates, VAT rates, regulatory documents, etc. Note that tariff rates may be adjusted with policy changes, and the latest published version should be used. If wheel parts are in complete knock-down sets, how does classification differ? If complete knock-down sets constitute the essential character of a complete wheel, they may be classified as a complete wheel under 8708.70; if they are merely a combination of parts, they are still classified as parts. Whether they constitute a complete article should be determined according to General Interpretative Rule 2(a) of the Import and Export Tariff. How to distinguish between 8708.76 and 8708.99? 8708.76 specifically refers to other parts of wheels, while 8708.99 is the residual subheading for other parts of motor vehicles. If the part is used on wheels, it is preferentially classified under 8708.76; if it is used in other vehicle systems (such as braking, steering), it is classified under 8708.99 or other corresponding subheadings.
Q: Which HS code should wheel balance weights be classified under?
A: Wheel balance weights are specially designed for motor vehicle wheels and do not belong to the hubs, rims, and other major components already named under 8708.70, so they should be classified under 8708.76 "other parts of wheels." If the balance weight is a general-purpose lead product, it might be classified under 7806, but because it is specially designed for wheels, it should still be classified under 8708.76.
Q: How to distinguish between 8708.70 and 8708.76?
A: 8708.70 includes complete wheels and their major parts, such as hubs, rims, spokes, axles, etc.; 8708.76 includes other wheel parts not named under 8708.70, such as wheel covers, hubcaps, balance weights, valve stems, etc. The key is whether the part is a major load-bearing or structural component of the wheel.
Q: Should wheel bolts be classified under 8708.76?
A: No. If wheel bolts are general-purpose iron or steel bolts, they should be classified under 7318.15; only if they are special-purpose bolts that cannot be classified under other headings should 8708.76 be considered. However, bolts are usually specifically named in Chapter 73, so they are preferentially classified under 7318.
Q: What key information is required when declaring wheel parts?
A: Product name, brand, material, applicable vehicle model, part number, use, specifications/model, whether in complete knock-down sets, etc. are required. Among these, the part number and applicable vehicle model are particularly important, as they help customs confirm the dedicated nature of the part and avoid classification disputes.
Q: Which code should wheel decorative covers be classified under?
A: Wheel decorative covers are usually made of plastic or metal, specially designed for wheel decoration, and are not major components under 8708.70, so they should be classified under 8708.76. If they are general-purpose plastic products, they might be classified under 3926, but because they are specially designed for wheels, they are still classified under 8708.76.
Q: How to check regulatory conditions when importing wheel parts?
A: You can check the regulatory conditions corresponding to the HS code through the General Administration of Customs website or the "Single Window," such as import tariff rates, VAT rates, regulatory documents, etc. Note that tariff rates may be adjusted with policy changes, and the latest published version should be used.
Q: If wheel parts are in complete knock-down sets, how does classification differ?
A: If complete knock-down sets constitute the essential character of a complete wheel, they may be classified as a complete wheel under 8708.70; if they are merely a combination of parts, they are still classified as parts. Whether they constitute a complete article should be determined according to General Interpretative Rule 2(a) of the Import and Export Tariff.
Q: How to distinguish between 8708.76 and 8708.99?
A: 8708.76 specifically refers to other parts of wheels, while 8708.99 is the residual subheading for other parts of motor vehicles. If the part is used on wheels, it is preferentially classified under 8708.76; if it is used in other vehicle systems (such as braking, steering), it is classified under 8708.99 or other corresponding subheadings.
⚠️ 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.