In order to reduce supply chain costs, proper HS Tariff Classification needs to be
taken, when it comes to adopting CTC method.
In this article, I’m going to introduce how “Bushing” is classified by the
customs across the world from each country’s Advanced ruling database.
Those information will be a great help to understand how customs might consider to classify.
Table of Contents
German Customs case
Reference:DE16712/14-1
Classified HS code : 8708.80
Issuing date : 2015-04-09
Subframe bushing for a vehicle、so-called metal sleeve Part Number：FOC40004420002M / 0060-070-0010、Photo see Annex、 – consisting of a cylindrical sleeve with a height of 75.7 mm and a diameter of 69.9 mm、 – at one end, with a beveled edge（beveled edge） – at the other end with an outwardly bent edge（collar） – used by the applicant to the subframe bushing of attenuation – Recognizable Part for predominant use in suspension systems of motor vehicles.
Therefore it’s Classified to “Suspension systems and parts thereof” (HScode8708.80)
Retrieved from:European Union Website
Italy Customs case
Reference:ITBTIIT-2017-608M-222100
Classified HS code : 7307.99
Issuing date : 2018-03-12
bushing for a flexible tubes (ferrule). the product is made of carbon steel and is a cylindrical form. the bushing inside his present a necessary profile to create a coupling of form between it, flexible hose and cannotto. the windows present inside are parallel and have a trapezoidal profile. the product, according to the model, differentiates in diameters and lengths.
Retrieved from:European Union Website
This item belongs to “parts of general use” , no particular function to be adopted any apparatus.
Therefore it’s classified to “Steel Tube or pipe fittings”(HScode 7307.99)
German Customs case
Reference:DEHH/863/07-1
Classified HS code : 3926.90
Issuing date :2007-04-12
“Bushing”; Approximately 5 cm large, slightly conical shaped hollow cylinder (bottom diameter: 24 mm, top diameter: 20 mm, wall thickness: 3 mm) from a plastic material as defined in Note 1 to Chapter 39 (polyamide according to information provided by the applicant). Goods threaded serves as a connecting element between a so-called floor mop and a stem.
Retrieved from:European Union Website
This item belongs to “parts of general use”.
Therefore based on its material, it’s classified to “Other articles of plastics”(HScode 3926.92)
Czech Republic Customs case
Reference:CZ14-0027-2006
Classified HS code : 4016.93
Issuing date :2006-02-14
Bushing of vulcanized rubber. black rubber ring with an inside diameter of 8 mm and an outer diameter of about 15 mm, the perimeter of the U-profile. Used to protect cables, led through the holes in different materials (eg metal, plastic).
This item belongs to “gaskets, washers and other seals”.
Therefore based on its material, it’s classified to “Rubber products”(HScode 4016.93)
German Customs case
Reference:DE7472/14-1
Classified HS code : 7608.20
Issuing date :2014-06-10
AluminiumrohrBei of the goods is a concentric hollow cylinder with an over the whole length of approximately 360 mm constant circular cross-section with uniform wall thickness（pipe）.
The outer diameter is about 40 mm. According to the information、there is a tube made of various aluminum alloys with aluminum content predominant by weight、manufactured by extrusion.
Retrieved from:European Union Website
Since this item is just a hollow cylinder, it’s classified to “Aluminium tubes and pipes”
even though it’s going to be used as “Bushing” after processing in importing country.
When it comes to classifying a “Bushing”, It is important to consider how this product fits for apparatus.
It seems that just adjusting its shape is not enough to be considered as “Parts of something”, there might be needed to be shaped directly equipped for apparatus to be considered as “Parts”.
Otherwise, it’s classified depending on its material.
