HS 870840 Gear boxes and parts thereof
Quick Answer: Motor vehicle gearboxes and their parts imported under HS 870840 enter the UK at rates up to 4.00%, the EU at 4.50%, and the US at rates up to 25% or free for qualifying trade agreements. This classification specifically covers complete gearboxes, whether manual or automatic, and individual components such as gears, shafts, and casings designed for these transmissions. Importers and customs brokers should note the significant duty rate variations between major trading blocs, necessitating careful consideration of origin and applicable preferential rates. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective international trade in automotive parts.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708402080 | 0.00 % | — | — |
| 8708402090 | — | — | — |
| 8708405000 | 4.00 % | — | — |
| 8708405010 | 4.00 % | — | — |
| 8708400000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8708400000 | — | — | — |
| 8708402000 | — | — | — |
| 8708402020 | — | — | — |
| 8708402025 | — | — | — |
| 8708402070 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87084011 | 2.5%<u></u> | Free (18 programs) | — |
| 8708401110 | — | — | ["No."] |
| 8708401150 | — | — | ["No."] |
| 8708405000 | 2.5% | Free (17 programs) | ["No."] |
| 8708406500 | Free | — | ["No."] |
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 8708.40?
Imports of Gear boxes 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, and 16 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 to Classify This HS Code?
What products does HS 870840 cover?
This subheading covers gear boxes and parts thereof, specifically those designed for use with vehicles of headings 8701 to 8705, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes manual, automatic, and semi-automatic transmissions, transfer cases, and their individual components such as gears, shafts, casings, and synchronizers, provided they are identifiable as being solely or principally for these motor vehicles. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope.
What falls outside HS 870840?
The following products are excluded from HS 870840: gear boxes not specifically designed for vehicles of headings 8701 to 8705, such as those for industrial machinery or marine propulsion systems. Also excluded are complete vehicles (heading 8703), agricultural tractors (heading 8701), and general-purpose parts of general material (Chapter 73, 76, etc.) not specifically shaped or designed for use in motor vehicle gear boxes. For instance, standard nuts and bolts not uniquely manufactured for a gearbox would be classified elsewhere.
What are common classification mistakes for HS 870840?
A common error is misclassifying individual components of a gear box that are not exclusively or principally designed for motor vehicles of headings 8701 to 8705. Another mistake involves classifying complete gear boxes intended for other applications, such as industrial equipment, under this heading. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial to ensure correct classification based on the essential character of the goods.
How should importers classify products under HS 870840?
The correct procedure for classifying products under HS 870840 involves a detailed examination of the product's design, intended use, and specific characteristics. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes. Confirming that the gear box or its parts are solely or principally for vehicles of headings 8701 to 8705 is paramount. Technical specifications and manufacturer declarations are vital supporting documents.
How is the duty calculated for products under HS 870840?
A transmission assembly for a passenger car weighing 85 kg and declared at a customs value of $1,500 USD would attract a US duty of $60.00. This is calculated using the Most Favored Nation (MFN) rate of 4% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8708.40.00. The duty is calculated as 4% of $1,500, resulting in $60.00. Note that specific parts may have different rates.
Which trade agreements reduce duties for HS 870840?
Several free trade agreements may reduce the applicable duty rate for HS 870840, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The EU's preferential rates under agreements with countries like South Korea can also apply. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while EU preferences might require 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 870840 (Gear boxes and parts thereof) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 870840 into the United States is 2.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may receive a rate of Free. Importers should consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and specific rates applicable to their origin country.
How is the import duty for HS code 870840 calculated, and can you provide an example?
Import duty for HS code 870840 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 gearboxes valued at $10,000 is imported into the U.S. under the MFN rate of 2.5%, the duty would be calculated as: $10,000 (Customs Value) × 0.025 (Duty Rate) = $250.00. It is crucial to ensure the declared customs value is accurate and compliant with U.S. Customs and Border Protection (CBP) regulations.
What are the key classification criteria for gearboxes and their parts under HS code 870840?
HS code 870840 covers gearboxes specifically designed for use in motor vehicles of headings 8701 to 8705. This includes transmissions, transfer cases, and associated components. The key criterion is their intended application in vehicles such as tractors (8701), buses and lorries (8702, 8704), cars (8703), and special purpose motor vehicles (8705). Parts specifically designed for these gearboxes are also classified here. Non-automotive gearboxes would fall under different HS codes, such as 8483.40 for industrial gearboxes.
Which common trade agreements offer preferential duty rates for HS code 870840 into the U.S. or EU?
Several trade agreements can impact duty rates for HS code 870840. For the United States, agreements like the US-Australia FTA (AU) may offer Free entry. For the European Union, the EU TARIC database indicates potential preferential rates under agreements with countries such as South Korea (KR) and Singapore (SG), which could be Free or significantly reduced. Importers must verify the rules of origin and specific tariff provisions for each agreement to claim preferential treatment.
What documentation is typically required when importing gearboxes (HS 870840) into the UK?
When importing gearboxes and parts thereof (HS code 870840) into the United Kingdom, standard customs documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin of the goods and any applicable trade agreements (e.g., the UK-Australia FTA), a proof of origin, such as a declaration of origin or certificate of origin, may be necessary to claim preferential duty rates. Importers should consult the UK Trade Tariff for the most accurate and up-to-date requirements and duty rates, which are currently 4.5% ad valorem for the standard UK Global Tariff.