Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles (such as cars, trucks, motorcycles), tractors, special purpose vehicles (such as fire engines, crane trucks), and parts of these vehicles. Suspension bushings, as key damping components of a vehicle's suspension system, are parts of motor vehicles and are therefore classified in this chapter. Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, suspension systems, steering systems, and other components. Suspension bushings are components of the suspension system, used to connect the suspension arm to the vehicle body and absorb vibration, and therefore fall under heading 8708. The first 2 digits 87 indicate Chapter 87, vehicles and parts thereof; digits 3-4, 08, indicate heading 8708, namely parts and accessories of motor vehicles; digits 5-6, 85, are the subheading, further subdivided under 8708, and suspension bushings are generally classified under 8708.85 (suspension systems and parts thereof). Note: 8708.85 is for suspension system parts, while 8708.80 is for braking system parts, and they must be distinguished. Suspension bushings are dedicated to motor vehicle suspension systems and have damping and connecting functions, making them suspension system parts. Their material (rubber, metal, or polyurethane) does not affect classification, because heading 8708 classifies by function. If treated as general rubber articles, they might be mistakenly classified under 4016, but because they are dedicated to vehicles, they are classified under 8708.85.
Chapter
Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles (such as cars, trucks, motorcycles), tractors, special purpose vehicles (such as fire engines, crane trucks), and parts of these vehicles. Suspension bushings, as key damping components of a vehicle's suspension system, are parts of motor vehicles and are therefore classified in this chapter.
Heading
Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, suspension systems, steering systems, and other components. Suspension bushings are components of the suspension system, used to connect the suspension arm to the vehicle body and absorb vibration, and therefore fall under heading 8708.
Digit Breakdown
The first 2 digits 87 indicate Chapter 87, vehicles and parts thereof; digits 3-4, 08, indicate heading 8708, namely parts and accessories of motor vehicles; digits 5-6, 85, are the subheading, further subdivided under 8708, and suspension bushings are generally classified under 8708.85 (suspension systems and parts thereof). Note: 8708.85 is for suspension system parts, while 8708.80 is for braking system parts, and they must be distinguished.
Classification Basis
Suspension bushings are dedicated to motor vehicle suspension systems and have damping and connecting functions, making them suspension system parts. Their material (rubber, metal, or polyurethane) does not affect classification, because heading 8708 classifies by function. If treated as general rubber articles, they might be mistakenly classified under 4016, but because they are dedicated to vehicles, they are classified under 8708.85.
📝 Declaration Elements
Product Name: Declared commodity name should be accurately described as "suspension bushing" or "suspension system bushing"; avoid using colloquial names. Use: State the applicable vehicle type, such as "used in the suspension system of light passenger vehicles", making it clear that it is dedicated to motor vehicles. Material: Indicate the main material, such as "rubber + metal skeleton" or "polyurethane"; material affects valuation but not classification. Brand: Declare the brand or trademark; if there is no brand, indicate "no brand". Model: Fill in the part number or model for customs verification. Applicable Vehicle Model: Specific vehicle model or chassis number, such as "Toyota Corolla 2019 model". Whether in Complete Sets or Knockdown Parts: Indicate whether it is imported in complete sets or knockdown parts, or separately. Product Name: Suspension Bushing; Use: Used in the suspension system of light passenger vehicles; Material: Rubber + Metal Skeleton; Brand: XX; Model: 12345; Applicable Vehicle Model: Toyota Corolla 2019 model; Whether in Complete Sets or Knockdown Parts: No. Mistakenly classifying suspension bushings under 4016 (rubber articles), ignoring their dedicated use for vehicles. Failure to state the applicable vehicle model when declaring, causing customs to be unable to determine dedicated use and possibly requiring supplementary materials. Inaccurate declaration of material, such as declaring pure rubber when it actually contains metal, affecting valuation and classification.
Product Name
Declared commodity name should be accurately described as "suspension bushing" or "suspension system bushing"; avoid using colloquial names.
⚠️ Incorrectly declared as "rubber bushing" or "shock pad", leading to classification disputes.
Use
State the applicable vehicle type, such as "used in the suspension system of light passenger vehicles", making it clear that it is dedicated to motor vehicles.
⚠️ Writing only "used for automobiles", which is too general and may raise questions.
Material
Indicate the main material, such as "rubber + metal skeleton" or "polyurethane"; material affects valuation but not classification.
⚠️ Failing to declare metal content, causing customs to doubt the accuracy of classification.
Brand
Declare the brand or trademark; if there is no brand, indicate "no brand".
⚠️ Brand inconsistent with the actual goods, or omitted, leading to infringement risks.
Model
Fill in the part number or model for customs verification.
⚠️ Model filled in incompletely or inconsistent with the actual goods.
Applicable Vehicle Model
Specific vehicle model or chassis number, such as "Toyota Corolla 2019 model".
⚠️ Writing only "universal", making it impossible to determine dedicated use.
Whether in Complete Sets or Knockdown Parts
Indicate whether it is imported in complete sets or knockdown parts, or separately.
⚠️ Incorrectly declaring as complete sets or knockdown parts, affecting tax rates and regulatory conditions.
Example： Product Name: Suspension Bushing; Use: Used in the suspension system of light passenger vehicles; Material: Rubber + Metal Skeleton; Brand: XX; Model: 12345; Applicable Vehicle Model: Toyota Corolla 2019 model; Whether in Complete Sets or Knockdown Parts: No.
Common Mistakes：
Mistakenly classifying suspension bushings under 4016 (rubber articles), ignoring their dedicated use for vehicles.
Failure to state the applicable vehicle model when declaring, causing customs to be unable to determine dedicated use and possibly requiring supplementary materials.
Inaccurate declaration of material, such as declaring pure rubber when it actually contains metal, affecting valuation and classification.
🎯 Classification Logic
The core basis for classification is the dedicated nature of the goods. Suspension bushings are dedicated to motor vehicle suspension systems and meet the description of heading 8708, "parts of motor vehicles". According to General Rules of Interpretation 1 and 6, they should be classified under 8708.85. If they are general rubber articles, they would be classified under 4016, but because they are dedicated to vehicles, that is excluded. 4016.99 Other articles of rubber: 4016 covers general rubber articles and is not dedicated to vehicles; suspension bushings are classified under 8708.85 because they are dedicated to vehicle suspension systems. 8708.80 Braking system parts: 8708.80 covers braking system parts; suspension bushings belong to the suspension system and have a different function, so they are classified under 8708.85. 8708.99 Other vehicle parts: 8708.99 covers parts not elsewhere specified; suspension bushings already have a specific subheading 8708.85, so they are not classified under 8708.99. 8483.30 Bearing housings: 8483.30 covers general mechanical bearings; although suspension bushings may have a bearing function, they are dedicated to vehicles, so they are classified under 8708.85. Are they dedicated to motor vehicle suspension systems? Do they have damping and connecting functions? Does the material affect classification? Are they confused with braking system parts? Have general rubber articles been excluded?
Basis
The core basis for classification is the dedicated nature of the goods. Suspension bushings are dedicated to motor vehicle suspension systems and meet the description of heading 8708, "parts of motor vehicles". According to General Rules of Interpretation 1 and 6, they should be classified under 8708.85. If they are general rubber articles, they would be classified under 4016, but because they are dedicated to vehicles, that is excluded.
Confused Codes：
4016.99 - Other articles of rubber
4016 covers general rubber articles and is not dedicated to vehicles; suspension bushings are classified under 8708.85 because they are dedicated to vehicle suspension systems.
8708.80 - Braking system parts
8708.80 covers braking system parts; suspension bushings belong to the suspension system and have a different function, so they are classified under 8708.85.
8708.99 - Other vehicle parts
8708.99 covers parts not elsewhere specified; suspension bushings already have a specific subheading 8708.85, so they are not classified under 8708.99.
8483.30 - Bearing housings
8483.30 covers general mechanical bearings; although suspension bushings may have a bearing function, they are dedicated to vehicles, so they are classified under 8708.85.
Self-Check：
✓ Are they dedicated to motor vehicle suspension systems?
✓ Do they have damping and connecting functions?
✓ Does the material affect classification?
✓ Are they confused with braking system parts?
✓ Have general rubber articles been excluded?
❓ FAQ
Is the HS code for suspension bushings 8708.85? Yes, suspension bushings are generally classified under 8708.85, but it must be confirmed that they are dedicated to motor vehicle suspension systems. If they are general rubber articles, they are classified under 4016. How do you distinguish suspension bushings from brake bushings? Suspension bushings are used in suspension systems, while brake bushings are used in braking systems. They are classified under different subheadings according to function: suspension bushings 8708.85, brake bushings 8708.80. What are the declaration elements for suspension bushings? It is necessary to declare product name, use, material, brand, model, applicable vehicle model, whether in complete sets or knockdown parts, etc. Ensure the information is accurate to avoid classification disputes. What is the tax rate for suspension bushings? Tax rates change, so please consult the latest customs tariff. It is recommended to use the website of the General Administration of Customs or consult a customs broker for real-time tax rates. If the suspension bushing is made of polyurethane, will the code change? No. Classification is based on function rather than material. As long as it is dedicated to vehicle suspension systems, it is still classified under 8708.85. Are suspension bushings and shock absorber assemblies classified under the same code? No. Shock absorber assemblies may be classified under 8708.80 or 8708.85, depending on function. Suspension bushings, as separate parts, are classified under 8708.85. What regulatory conditions are required for importing suspension bushings? Generally, CCC certification (if applicable), certificate of origin, etc. may be required. For specific regulatory conditions, please consult the General Administration of Customs or a customs broker. What are the General Rules of Interpretation for suspension bushings? According to General Rules of Interpretation 1 and 6, classification is based on function and use. If it cannot be determined, refer to customs classification decisions or advance rulings.
Q: Is the HS code for suspension bushings 8708.85?
A: Yes, suspension bushings are generally classified under 8708.85, but it must be confirmed that they are dedicated to motor vehicle suspension systems. If they are general rubber articles, they are classified under 4016.
Q: How do you distinguish suspension bushings from brake bushings?
A: Suspension bushings are used in suspension systems, while brake bushings are used in braking systems. They are classified under different subheadings according to function: suspension bushings 8708.85, brake bushings 8708.80.
Q: What are the declaration elements for suspension bushings?
A: It is necessary to declare product name, use, material, brand, model, applicable vehicle model, whether in complete sets or knockdown parts, etc. Ensure the information is accurate to avoid classification disputes.
Q: What is the tax rate for suspension bushings?
A: Tax rates change, so please consult the latest customs tariff. It is recommended to use the website of the General Administration of Customs or consult a customs broker for real-time tax rates.
Q: If the suspension bushing is made of polyurethane, will the code change?
A: No. Classification is based on function rather than material. As long as it is dedicated to vehicle suspension systems, it is still classified under 8708.85.
Q: Are suspension bushings and shock absorber assemblies classified under the same code?
A: No. Shock absorber assemblies may be classified under 8708.80 or 8708.85, depending on function. Suspension bushings, as separate parts, are classified under 8708.85.
Q: What regulatory conditions are required for importing suspension bushings?
A: Generally, CCC certification (if applicable), certificate of origin, etc. may be required. For specific regulatory conditions, please consult the General Administration of Customs or a customs broker.
Q: What are the General Rules of Interpretation for suspension bushings?
A: According to General Rules of Interpretation 1 and 6, classification is based on function and use. If it cannot be determined, refer to customs classification decisions or advance rulings.
⚠️ 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.