HS Code for Gearbox

The classification of gearboxes under HS code 8708.40 is specific to those used in motor vehicles. This code falls under Chapter 87, which covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. Heading 8708 is dedicated to parts and accessories of the motor vehicles of headings 8701 to 8705, which include tractors, passenger motor cars, trucks, and special purpose motor vehicles. Subheading 8708.40 specifically identifies gear boxes and parts thereof. To qualify for this classification, the gearbox must be identifiable as being suitable for use solely or principally with the vehicles mentioned in the preceding headings. This is a crucial distinction from industrial gearboxes, which are classified in Chapter 84. The determination is often based on the design, torque capacity, and mounting configurations specific to automotive applications. Automotive gearboxes include manual transmissions, automatic transmissions, and semi-automatic systems. The classification also encompasses the internal components of these gearboxes when presented as parts, such as gear sets, shafts, and housings, provided they are specifically for vehicle gearboxes. If a gearbox is designed for a stationary industrial machine, it would be excluded from this code and instead classified under 8483.40.

Products Included

• Manual transmissions for passenger cars
• Automatic transmissions for trucks
• Transfer cases for four-wheel-drive vehicles
• Transaxles for front-wheel-drive cars
• Parts of vehicle gearboxes such as casings and shafts

Common Misclassification

The most common misclassification occurs with HS code 8483.40. Code 8483.40 is for industrial gearboxes and speed changers. Importers often mistakenly use the automotive code 8708.40 for gearboxes intended for conveyor belts or industrial mixers. Another error is using 8708.99 (other parts of motor vehicles), but since gearboxes have a specific subheading (8708.40), that specific code must be used according to GRI 3(a).

FAQ

What is the HS code for gearbox?

For motor vehicles (cars, trucks, tractors), the HS code is 8708.40. For industrial machinery, the HS code is 8483.40.

Does 8708.40 include parts of the gearbox?

Yes, subheading 8708.40 covers both the complete gear boxes and their constituent parts, provided they are for motor vehicles.