HS 860721 Brakes and parts thereof
Quick Answer: Brakes and parts thereof, classified under HS code 860721, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 3.9% ad valorem (with certain preferential rates available). This classification specifically covers braking systems and their components designed for railway or tramway rolling stock. Importers and customs brokers should note the varying duty rates across major trading blocs. Significant trade considerations may include the origin of the goods and eligibility for preferential duty treatment in the US. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607210000 | — | — | — |
| 8607211000 | 0.00 % | — | — |
| 8607219000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607210000 | 1.70 % | — | — |
| 8607211000 | 1.70 % | — | — |
| 8607219000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 860721 | — | — | — |
| 8607215000 | 3.9% | Free (17 programs) | ["kg"] |
| 8607211000 | 3.6% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8607.21?
Imports of Brakes and parts thereof may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 860721 cover?
This subheading covers brakes and parts thereof specifically designed for railway or tramway locomotives or rolling stock, as per the World Customs Organization's Harmonized System Nomenclature. This includes complete braking systems, as well as individual components such as brake shoes, brake pads, brake discs, brake cylinders, and control valves, provided they are intended for this specific application. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion is their exclusive or principal use in rolling stock of heading 8601 to 8606.
What falls outside HS 860721?
The following products are excluded from HS 860721: brakes and their parts designed for other types of vehicles, such as road vehicles (heading 8708), aircraft (heading 8803), or ships and boats (heading 8908). Additionally, general-purpose pneumatic or hydraulic components that are not specifically manufactured for railway or tramway rolling stock, even if they could be adapted, are typically classified elsewhere. For instance, standard industrial hydraulic pumps would not fall under this subheading.
What are common classification mistakes for HS 860721?
A common error is the misclassification of brake components that are not exclusively or principally designed for railway or tramway rolling stock. This often occurs when general-purpose industrial brake parts are mistakenly classified under this heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the part's intended application aligns with heading 8607.
How should importers classify products under HS 860721?
The correct procedure for classifying products under HS 860721 involves a thorough examination of the product's design, intended use, and specifications. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO Explanatory Notes. It is crucial to verify that the brake or part is specifically manufactured for railway or tramway locomotives or rolling stock.
How is the duty calculated for products under HS 860721?
A shipment of 500 kg of railway brake shoes, declared at a customs value of $10,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($10,000 USD × 0.05 = $500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 860721.
Which trade agreements reduce duties for HS 860721?
Several free trade agreements may reduce the applicable duty rate for HS 860721, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating brake parts from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates or duty-free access may be available, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 860721 (brakes and parts thereof for railway or tramway locomotives or rolling-stock)?
The Most Favored Nation (MFN) duty rate for HS code 860721 in the United States is 1.70% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For instance, under the US-Australia FTA, the rate is Free. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the most current rates and specific country of origin requirements. For imports into the European Union, the TARIC database should be consulted, and for the UK, the UK Trade Tariff provides definitive rates.
How is the import duty for HS code 860721 calculated?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of railway brakes valued at $10,000 is imported into the US and the MFN duty rate of 1.70% applies, the import duty would be $10,000 * 0.0170 = $170.00. If specific duties (e.g., per unit) are applicable, the calculation would be rate per unit * number of units.
What documentation is typically required for importing brakes and parts thereof under HS code 860721?
Standard import documentation for HS code 860721 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and the specific product, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide technical specifications or product brochures to substantiate the classification. Compliance with any safety or technical standards mandated by the importing country is also essential.
Which trade agreements offer preferential duty rates for HS code 860721 into the United States?
Several trade agreements provide preferential duty rates for goods classified under HS code 860721 into the United States. Examples include agreements with countries like Australia (Free), Chile (Free), and South Korea (Free). The specific preferential rate depends on the country of origin and whether the goods meet the rules of origin stipulated in the respective trade agreement. Importers must ensure they have the correct documentation, such as a valid certificate of origin, to claim these benefits.
Are there any specific classification criteria or exclusions for HS code 860721?
HS code 860721 covers brakes and parts thereof specifically designed for railway or tramway locomotives or rolling-stock. This includes components like brake shoes, brake pads, brake discs, brake cylinders, and braking systems. Parts that are not exclusively or principally used for railway or tramway vehicles, or are considered general-purpose mechanical components, may be classified under different HS codes. For instance, general fasteners or electrical components would likely fall under separate headings.