HS 871494 Brakes, including coaster braking hubs and hub brakes, and parts thereof
Quick Answer: Brakes, including coaster braking hubs and hub brakes, and their parts, when imported under HS 871494, enter the UK at 4.00% ad valorem, the EU at 4.70% ad valorem, and the US with rates varying from Free to 30% ad valorem. This classification specifically covers braking mechanisms for bicycles and similar vehicles, excluding complete braking systems for motor vehicles. Importers and customs brokers should note the significant duty rate disparities, particularly the higher US tariff on certain components. According to CustomTariffs data, careful classification of individual brake parts is crucial to ensure accurate duty assessment and compliance across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8714942099 | 4.00 % | — | — |
| 8714949000 | — | — | — |
| 8714949011 | 4.00 % | — | — |
| 8714940000 | — | — | — |
| 8714942000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8714940000 | 4.70 % | — | — |
| 8714942000 | 4.70 % | — | — |
| 8714942005 | 4.70 % | — | — |
| 8714942091 | 4.70 % | — | — |
| 8714942099 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87149430 | Free | — | — |
| 8714943020 | — | — | ["No."] |
| 8714943050 | — | — | ["No."] |
| 871494 | — | — | — |
| 8714943040 | — | — | ["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 8714.94?
Imports of Brakes, including coaster braking hubs and hub 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)
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 871494 cover?
This subheading covers brakes, including coaster braking hubs and hub brakes, and their constituent parts, specifically designed for bicycles and other cycles. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses complete braking systems and individual components such as brake levers, cables, calipers, and brake pads, provided they are intended for use with cycles classified under Chapter 87. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the functional aspect of deceleration for wheeled vehicles.
What falls outside HS 871494?
The following products are excluded from HS 871494: braking systems for motor vehicles, aircraft, or industrial machinery, which are classified under different headings. For instance, automotive brake assemblies fall under HS 8708, while industrial braking mechanisms are typically classified in Chapter 84. Parts of bicycles not directly related to the braking function, such as frames, wheels, or saddles, are also excluded and classified elsewhere within Heading 8714 or other relevant headings.
What are common classification mistakes for HS 871494?
A common error is misclassifying brake components intended for non-bicycle applications. For example, brake assemblies for motorcycles or scooters, even if visually similar, are not classified under 871494. Another mistake involves classifying complete bicycles with integrated braking systems under this subheading instead of the appropriate heading for complete bicycles (e.g., 8712). Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 871494?
The correct procedure for classifying products under HS 871494 involves a detailed examination of the product's intended use and its specific characteristics. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. They should verify that the product is a brake or a part thereof specifically designed for bicycles. If the product is a component, its function within the braking system should be clearly identified to ensure it aligns with the subheading's description.
How is the duty calculated for products under HS 871494?
A set of bicycle disc brake rotors weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the customs value: 7.0% × $50 = $3.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, where HS 871494.00.00 typically carries this MFN rate for brake parts. Note that specific country of origin may alter this rate.
Which trade agreements reduce duties for HS 871494?
Several free trade agreements may reduce the applicable duty rate for HS 871494, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, agreements with developing countries under the Generalized System of Preferences (GSP) may offer reduced or Free rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 871494 (Brakes and parts thereof)?
Import duty rates for HS code 871494 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is typically 4.70% ad valorem. However, preferential rates under trade agreements may be lower or even free. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. For instance, the EU TARIC system and the UK Trade Tariff provide detailed information for those respective markets.
How is the import duty for HS code 871494 calculated?
The duty for HS code 871494 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of bicycle brakes valued at $1,000 USD is imported into the United States and subject to the MFN duty rate of 4.70%, the import duty would be calculated as: $1,000 (value) × 0.047 (duty rate) = $47.00 USD. Always ensure the customs value is determined according to the importing country's valuation rules.
What are the classification criteria for goods under HS code 871494?
HS code 871494 covers 'Brakes, including coaster braking hubs and hub brakes, and parts thereof.' This includes complete braking systems for bicycles, such as rim brakes, disc brakes, and their associated components like brake levers, calipers, brake pads, cables, and rotors. Coaster braking hubs and hub brakes, which integrate the braking mechanism within the wheel hub, are also specifically included. Parts thereof refer to individual components that are identifiable as being solely or principally for use with such brakes. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the scope of this heading.
Are there specific documentation requirements for importing brakes and parts under HS code 871494?
While standard import documentation such as a commercial invoice, packing list, and bill of lading are always required, specific documentation for HS code 871494 may depend on the importing country's regulations and the nature of the goods. Importers should be prepared to provide product specifications, technical drawings, or manufacturer declarations to substantiate the classification and ensure compliance. For certain components, country of origin marking requirements are also critical. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete.
Which common trade agreements might offer preferential duty rates for HS code 871494?
Preferential duty rates for HS code 871494 can be accessed through various free trade agreements (FTAs) and preferential trade programs. For example, if brakes and parts are manufactured in a country that has an FTA with the importing country (e.g., USMCA for trade between the US, Mexico, and Canada, or agreements the EU has with various partner countries), a reduced or zero duty rate may apply. To claim preferential treatment, importers typically need a 'proof of origin' document, such as a certificate of origin, issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify eligibility and documentation requirements with the specific trade agreement.