Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof, including motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc. The core of this chapter lies in transport vehicles and their dedicated parts and accessories, but attention must be paid to distinguishing them from electrical equipment of Chapter 85, iron and steel articles of Chapter 73, etc. Seat belts, as passive safety devices for vehicles, are vehicle accessories and are therefore classified in this chapter. Heading 8708 covers parts and accessories of motor vehicles, including bumpers, brakes, gearboxes, drive axles, wheels, suspension systems, steering systems, airbags, seat belts, etc. However, note that this heading applies only to parts specially or principally for motor vehicles; general-purpose parts must be classified according to their material. Code 870821 has 6 digits: the first 2 digits 87 indicate Chapter 87 vehicles and their parts; digits 3-4, 08, indicate heading 8708, i.e., parts and accessories of motor vehicles; digits 5-6, 21, indicate subheading 8708.21, specifically referring to seat belts. This subheading was established in the HS-2022 version; previously seat belts were classified under 8708.29 or other subheadings. Further subdivision of the subheading requires reference to national customs tariffs, but the core determination is that it is specially for motor vehicles. Seat belts are specially used in motor vehicle occupant restraint systems and meet the definition of heading 8708, "parts and accessories of motor vehicles." Their function is to restrain occupants during a collision, making them vehicle safety accessories rather than general textiles or standalone mechanical devices. Therefore, they are classified under 8708.21, not under textiles of Chapter 63 or mechanical products of Chapter 84.

Product Name: The accurate name of the declared commodity, such as "automotive seat belt" or "seat belt assembly"; avoid vaguely writing "seat belt." Brand: Fill in the brand name (such as Autoliv, Takata) or "no brand"; the brand affects price and classification determination. Model: Fill in the manufacturer's model or part number to distinguish different specifications and applicable vehicle models. Applicable Vehicle Model: Indicate the specific type of motor vehicle it is dedicated to, such as "for passenger cars" or "for trucks," to prove its dedicated nature. Material: Describe the webbing material (such as nylon) and metal part material (such as steel) to assist in determining classification. Structural Composition: State whether it includes a retractor, buckle, pretensioner, etc.; a complete assembly and parts are classified differently. With or Without Pretensioner/Load Limiter: Indicate whether it has pretensioning or load-limiting functions, which affects subheading subdivision and price. Customs declaration form example: Product Name: Automotive Seat Belt Assembly Brand: Autoliv Model: AL-2023-001 Applicable Vehicle Model: For passenger cars Material: Nylon webbing + steel buckle Structural Composition: Includes retractor, buckle, pretensioner With Pretensioner: Yes HS Code: 8708210000 Declaring seat belt parts (such as webbing) separately without classifying them as an assembly. Ignoring the applicable vehicle model and incorrectly declaring it as general textiles. Failing to indicate the pretensioner function, affecting subheading subdivision.

Core basis for classification: 1. Whether the goods are specially or principally for motor vehicles (Chapter 87 notes); 2. Whether they have the characteristics of seat belts (restraining occupants); 3. Whether they are a complete assembly or parts. If they are general textiles, classify under Chapter 63 according to material; if they are standalone electrical devices, classify under Chapter 85. 870821 applies only to seat belts for motor vehicles. 870829 Other body accessories: 870829 covers airbags, doors, sunroofs, etc., but seat belts have been separately listed, so they are not classified here. 630720 Life jackets and seat belts: 630720 refers to seat belts made of textile materials, not dedicated to motor vehicles, such as industrial or aviation use. 870810 Bumpers and parts thereof: Bumpers are external body protection and have different functions from seat belts, so they are classified differently. 870840 Gearboxes and parts thereof: Gearboxes are part of the transmission system and are unrelated to occupant restraint systems. 870895 Airbag devices: Although airbags are also safety devices, they are under a different subheading and must not be confused. Is it specially for motor vehicles? Is it a seat belt assembly or parts? Does it include a pretensioner or load limiter? Is it confused with airbags? Is it incorrectly classified under Chapter 63 by material?

How are seat belt parts (such as webbing) classified? If the webbing is imported separately and has not been made into an assembly, it is usually classified under Chapter 63 as textile material (such as 6307.90). However, if it has been cut into a specific shape and is specially for motor vehicles, it may still be classified under 8708.21. It is recommended to provide proof of use. How should seat belt assemblies and airbags be declared if imported together? They should be declared separately: seat belts under 8708.21 and airbags under 8708.95. If combined together, classify according to the principal function, but separate declaration is usually more accurate. How can it be determined whether a seat belt is specially for motor vehicles? Check the product specifications, brand, and applicable vehicle models. If it is for original equipment or after-sales use by an automobile manufacturer, it is usually regarded as dedicated. General industrial seat belts are not classified here. What is the export tax rebate rate for 870821? The rebate rate may be adjusted; please consult the latest export tax rebate rate database or contact the local tax authority. Generally, mechanical and electrical products have higher rebate rates, but the official rate shall prevail. Can imported used seat belts be classified under 870821? Yes, but they must comply with regulations on the import of used mechanical and electrical products and may require pre-shipment inspection. The classification itself does not change, but the regulatory conditions differ. Are child safety seats classified under 870821? Child safety seats are usually classified under 9401.80 (seats) or 8708.99, depending on whether they are specially for motor vehicles. If they are child restraint systems for motor vehicles, they may be classified under 8708.99. Are seat belt pretensioners classified separately? As part of a seat belt assembly, the pretensioner is classified with the assembly. If imported separately, it may be classified under 8708.29 or 8708.95, depending on its function. How can the MFN tax rate for 870821 be checked? You can visit the website of the General Administration of Customs of China or use the "Customs Tariff" to check by entering the HS code. Tax rates may be adjusted annually, so the latest announcement shall prevail.