What is the HS code for brake shoes?
Where brake shoes fit in the HS structure
Understanding how brake shoes are categorized helps ensure you pick the right code and avoid delays or errors at customs.
Key factors that influence the subheading chosen by customs include the broader chapter context, whether the item is a complete brake shoe or a component, and how friction material is incorporated. These details can shift the exact code and help ensure compliance across different jurisdictions.
- Chapter context: Brake components fall under Chapter 87, which covers vehicles, trailers, and parts thereof.
- Heading scope: The heading 8708 covers brakes and their parts, including brake shoes and related components.
- Subheading variation: Different countries' tariff schedules may use different four-digit subheadings within 8708, and some systems distinguish between brakes with embedded friction material and those where the material is supplied separately.
- Vehicle applicability: The classification generally applies to brakes and their parts for road motor vehicles, but other types of vehicles and equipment can have separate notes or subheadings.
Because codes vary by country and edition, always verify with the current tariff schedule or a customs broker before finalizing your declaration.
How to determine the exact HS code for brake shoes
To determine the precise HS code for brake shoes in your jurisdiction, follow these steps:
- Identify the product accurately as brake shoes (not pads or separate friction materials) and confirm whether the friction material is integrated into the shoe.
- Consult your national tariff schedule or a trusted tariff database and navigate to Chapter 87, then to the heading that covers brakes and their parts.
- Check notes, subheading descriptions, and any product- or material-specific clarifications that indicate whether the item should be classified under a specific subheading within 8708.
- If the classification remains uncertain, seek advice from a licensed customs broker or request a binding tariff information (BTI) decision from the national customs authority.
- Apply the exact code consistently to similar shipments and maintain documentation that supports the chosen classification in case of audits or inquiries.
By following these steps and consulting authoritative sources, you can determine the correct HS code for brake shoes and minimize misclassification risks.
Common questions and practical tips
Below are some clarifications that exporters and importers frequently consider when classifying brake shoes.
- If brake shoes are sold as a component of a braking system and include integrated friction material, they are typically treated as a brake shoe under the relevant 8708 subheading of many tariff schedules.
- If the friction material is supplied separately from the shoe, the classification may vary; check notes on separate friction materials in your tariff handbook.
- Always verify the edition date of your tariff schedule, as subheading allocations can change between revisions (for example, every five years in international harmonization cycles).
- Consider consulting a customs broker for high-value shipments or when shipping between countries with different HS interpretations to avoid delays or penalties.
Accurate classification supports smoother customs clearance and reduces the risk of delays or misclassification penalties.
Summary
Brake shoes are generally classified within HS Chapter 87, under heading 8708, which covers brakes and their parts. The exact four-digit subheading used to declare brake shoes depends on the country and the edition of the tariff schedule, particularly on whether the friction material is integrated into the shoe or supplied separately. To ensure accuracy, verify the current national tariff, use official tariff tools, and consult a customs professional if needed. This careful approach helps ensure compliant and efficient cross-border shipments.
What is HS code 8708.30 99?
Brakes And Servo-brakes; Parts Thereof.
What is HS Code 68138100?
HS Code 68138100 | Harmonized System Code Brake linings and pads.
What is the HS code for 7801100?
78011000 - Other: Refined lead ITC HS CODE List.
What is the HS code for 7320909090?
HSN Code 73209090: Springs and leaves for springs, of iron or steel - other : other.
