Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter includes equipment for the production, transformation, storage, transmission, and distribution of electrical power, as well as various devices operating by electrical energy, such as electric motors, generators, transformers, batteries, household appliances, and electronic components. This chapter also covers certain electrical lighting, heating, communication, and control devices. Note that this chapter does not include insulated wires and cables (heading 8544) or certain ceramic and glass articles (Chapters 69 and 70). Heading 8511 covers electrical ignition or starting equipment of a kind used for internal combustion engines (such as spark plugs, ignition magnetos, starter motors, spark plug heaters, glow plugs, etc.), and parts thereof. This heading includes not only complete ignition or starting equipment but also parts specially designed or principally designed for such equipment. However, note that storage batteries (8507), generators (8501), etc., are not classified under this heading. Code 851190 consists of 6 digits. The first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof). The 3rd-4th digits "11" represent heading 8511 (electrical ignition or starting equipment of a kind used for internal combustion engines; and parts thereof). The 5th-6th digits "90" represent subheading 851190, i.e., parts specially designed or principally designed for the equipment listed under 8511. This subheading further distinguishes specific equipment types: 851110 for spark plugs, 851120 for ignition magnetos and magnetic flywheels, 851130 for distributors and ignition coils, 851140 for starter motors and dual-purpose starter-generators, 851150 for other generators, 851180 for other equipment, and 851190 for parts. Therefore, 851190 specifically refers to parts of ignition or starting equipment for motorcycles. The goods are parts of ignition or starting equipment for motorcycles, not complete equipment. According to General Rules of Interpretation 1 and 6, parts specially designed or principally designed for the equipment of heading 8511 should be classified under 851190. If the part itself is a general-purpose electrical part (such as a switch or relay), it may be classified under 8535, 8536, etc.; if it is another part of a motorcycle engine, it may be classified under 8409. Therefore, it is essential to confirm the specificity of the part to the ignition/starting equipment.

Product Name: The specific name of the declared commodity, such as "motorcycle ignition coil" or "motorcycle starter motor part", which must be consistent with the actual goods. Use: Specify the equipment for which the part is used, such as "for motorcycle ignition coil" or "for motorcycle starter motor". Material: Main material, such as copper, iron, plastic, etc., which affects classification and tax rate. Brand: Brand name, such as "HONDA", "YAMAHA", etc.; if no brand, write "no brand". Model: Specific model, used to identify the applicability of the part. Applicable Vehicle Model: Specific motorcycle model or engine model, such as "CG125" or "GY6". Is It a General-Purpose Part: Declare whether it is a general-purpose electrical part; if it is a general-purpose part, it may be classified under other codes. Customs declaration example: Product Name: Motorcycle ignition coil Use: For motorcycle ignition system Material: Copper wire, iron core, plastic Brand: HONDA Model: 30500-KWB-601 Applicable Vehicle Model: CG125 Is It a General-Purpose Part: No HS Code: 851190 Quantity: 1000 pieces Unit: Piece Total Price: USD 5000 Country of Origin: China Mistakenly classifying general-purpose electrical parts (such as switches and relays) under 851190; they should be classified under 8535 or 8536. Mistakenly classifying other motorcycle engine parts (such as pistons and crankshafts) under 851190; they should be classified under 8409. Failing to distinguish between complete equipment and parts, classifying a complete ignition coil under 851190, whereas a complete ignition coil should be classified under 851130. Ignoring material declaration, making it impossible to determine whether it is a general-purpose part.

Core basis for classification: First determine whether the commodity is a part of the equipment listed under 8511 and is specially designed or principally designed for motorcycle ignition or starting equipment. If it is complete equipment, classify it under the specific subheading (such as spark plugs 851110, ignition coils 851130). If it is a general-purpose electrical part, classify it as a general-purpose part (such as 8535, 8536). If it is another part of a motorcycle engine, classify it under 8409. In addition, reference should be made to the Explanatory Notes to the Harmonized System for heading 8511, as well as General Rules of Interpretation 1 and 6. 851130 Distributors, ignition coils: 851130 is a complete ignition coil, while 851190 is a part of an ignition coil, such as a coil bobbin or iron core. 851140 Starter motors and dual-purpose starter-generators: 851140 is a complete starter motor, while 851190 is a part of a starter motor, such as a rotor, stator, or carbon brush. 8409 Parts specially designed or principally designed for engines of 8407 or 8408: 8409 is for engine parts, such as pistons and connecting rods, while 851190 is for parts of ignition or starting equipment; their functions are different. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits: 8536 is for general-purpose electrical switches, relays, etc. If the part itself is a general-purpose switch, it should be classified under 8536, not 851190. 851180 Other ignition or starting equipment: 851180 is for complete ignition or starting equipment not elsewhere specified, while 851190 is for parts of such equipment. Is it specially designed for motorcycle ignition or starting equipment? Is it complete equipment rather than a part? Is it a general-purpose electrical part? Have the material, brand, and model been declared? Have the Explanatory Notes and classification decisions been referenced?

Which HS code should parts of motorcycle ignition coils be classified under? Parts of motorcycle ignition coils, such as coil bobbins and iron cores, if specially designed for ignition coils, should be classified under 851190. However, if the part itself is a general-purpose electrical part (such as a standard screw), it should be classified as a general-purpose part. What is the difference between 851190 and 851130? 851130 is for complete ignition coils and distributors, while 851190 is for parts of such equipment. For example, a complete ignition coil is classified under 851130, while the plastic housing of an ignition coil is classified under 851190. Which code should carbon brushes for motorcycle starter motors be classified under? Carbon brushes for motorcycle starter motors, if specially designed for starter motors, should be classified under 851190. However, if the carbon brush is a general-purpose item used in various motors, it may be classified under 8545 (carbon articles) or according to its material. How can it be determined whether a part is specially designed for ignition or starting equipment? Based on the design, structure, and function of the part, if it can only be used for or is principally designed for ignition or starting equipment and has no other use, it is considered specially designed. Reference can be made to the Explanatory Notes and classification decisions. What are the declaration elements for 851190? Generally includes product name, use, material, brand, model, applicable vehicle model, whether it is a general-purpose part, etc. The specific requirements are subject to customs regulations. Should motorcycle ignition switches be classified under 851190? Motorcycle ignition switches are generally classified under 8536 (electrical switches), because they are general-purpose electrical switches rather than parts specially designed for ignition equipment. However, if the switch is an inseparable part of the ignition equipment, it may be classified under 851190. What certifications are required for importing motorcycle ignition equipment parts? CCC certification (if included in the compulsory product certification catalog), environmental certification, etc., may be required. It depends on the type and use of the part; it is recommended to consult a professional agency. How can the tax rate for 851190 be checked? Tax rates may change. The latest tax rate can be checked through the website of the General Administration of Customs, the Chinese Customs Import and Export Tariff, or by consulting a customs broker. Note that different preferential agreement rates may apply depending on the country of origin.