HS Code for Vehicle clutch

Vehicle clutches and their parts are classified under HS code 8708.93. This classification is determined by the application of GIR 1 and the specific subheadings of heading 8708, which covers parts and accessories of motor vehicles. Clutches are essential components of the transmission system, allowing for the engagement and disengagement of the engine from the gearbox. Subheading 8708.93 is a specific 'named' provision for clutches and parts thereof. This includes the entire assembly as well as individual components that are recognizable as being solely or principally for use in such clutches. The classification applies to clutches for passenger cars, trucks, buses, and tractors. Because they are specific to the motor vehicles of headings 8701 to 8705, they are correctly placed in Chapter 87 rather than the general machinery chapter.

Products Included

• Complete clutch assemblies
• Clutch plates (friction discs)
• Clutch pressure plates
• Clutch release bearings (throw-out bearings)
• Clutch covers and housings
• Clutch levers and specialized springs for clutch mechanisms

Common Misclassification

A frequent misclassification occurs with heading 8483, which covers clutches and shaft couplings for general machinery. While 8483 includes clutches, Note 2(e) to Section XVII excludes articles of Chapter 84 from being classified as vehicle parts only if they are not identifiable as parts of vehicles. However, the Explanatory Notes clarify that clutches for motor vehicles are specifically provided for in 8708.93. Another error involves hydraulic clutch master or slave cylinders; these are often classified under 8708.93, but some customs authorities may classify them under 8413 if they are viewed primarily as pumps for liquids. Additionally, clutch cables are sometimes incorrectly classified as 8708.93, whereas they may fall under 8708.99 or 7312 depending on their construction.

FAQ

What is the HS code for vehicle clutch?

The HS code for vehicle clutches and their specific parts is 8708.93.

Are clutch linings classified under this code?

No, clutch linings not yet mounted on a plate are generally classified under heading 6813 as friction material based on asbestos or other mineral substances.