Chapter 87 covers vehicles and their parts and accessories in the Harmonized System, excluding railway and tramway vehicles. Specifically, it includes motor vehicles (such as cars, trucks, motorcycles), tractors, bicycles, wheelchairs, baby carriages, etc., as well as their dedicated parts and accessories. Goods in this chapter typically involve mechanical power or human propulsion, used for transporting persons or goods, and constitute an important chapter in international trade. Heading 8708 covers parts and accessories of motor vehicles, including bodies, chassis, braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, etc. However, note that this heading applies only to parts of motor vehicles of headings 8701 to 8705, and does not apply to bicycles (heading 8714) or railway vehicles (heading 8607). Wheels and their parts are an important component, including hubs, spokes, rims, etc. Code 870870 consists of 6 digits: the first 2 digits "87" represent Chapter 87 (Vehicles and their parts, accessories); digits 3-4 "08" represent heading 8708 (Parts and accessories of motor vehicles); digits 5-6 "70" represent subheading 870870, specifically "Wheels and their parts". In HS classification, subheadings are usually further subdivided, but 870870 is not further subdivided and directly covers wheels and their parts. This subheading includes wheel assemblies, hubs, rims, spokes, hubcaps, etc., but note that tires (heading 4011) and wheel bearings (heading 8482) are not classified under this code. Wheels and their parts are classified under 870870 because they are dedicated to motor vehicles of headings 8701 to 8705 and are not more specifically covered by other headings. For example, tires are classified under 4011, bearings under 8482, while wheels themselves, as key components of the vehicle's running system, are listed in 8708. If they are bicycle wheels, they are classified under 8714; if they are railway vehicle wheels, they are classified under 8607. Therefore, correct classification must be based on vehicle type and part specificity.

Product Name: The specific name of the declared commodity, such as "aluminum alloy wheels", "steel hubs", etc., must be consistent with the actual goods. Brand: Fill in the brand or manufacturer name of the wheel; if no brand, indicate "no brand". Applicable Vehicle Model: Indicate the vehicle type for which the wheel is applicable, such as "sedan", "SUV", "truck", etc. Material: The main material of the wheel, such as aluminum alloy, steel, magnesium alloy, etc. Size: Size parameters of the wheel, such as diameter, width, offset, etc., usually expressed in inches or millimeters. Part Number: Manufacturer or industry standard part number for easy identification. Whether Includes Tire: Declare whether the wheel has a tire installed; if it includes a tire, declare separately. Purpose: The specific purpose of the wheel, such as "running system", "spare tire", etc. Product Name: Aluminum alloy wheel; Brand: XXX; Applicable Vehicle Model: Sedan; Material: Aluminum alloy; Size: 17 inches × 7.5J; Part Number: ABC123; Whether Includes Tire: No; Purpose: Running system. Declaring wheel and tire together, leading to incorrect classification under 4011 or 8708. Failure to indicate applicable vehicle model, may be misclassified as bicycle parts (8714). Incorrect material declaration, such as declaring aluminum alloy as steel, affecting classification. Missing part number, making it impossible to verify the specific part.

Core classification criteria: First, confirm whether the goods are dedicated to motor vehicles of headings 8701 to 8705; second, confirm whether they are wheels and their parts, rather than tires, bearings, or other components; finally, check whether they are more specifically named under other headings. For example, wheel bearings should be classified under 8482, tires under 4011, while wheels themselves under 870870. If they are bicycle wheels, they are classified under 8714. 8708.10 Brakes and their parts: Brakes are components of the braking system, while wheels are components of the running system, with different functions. 8708.50 Drive axles and their parts: Drive axles include transmission components, while wheels are the final execution components; drive axles typically do not include wheels. 8714.20 Bicycle wheels: Bicycle wheels are dedicated to vehicles of headings 8711-8713, while 870870 is only for motor vehicles. 4011.10 Automobile tires: Tires are rubber products, while wheels are metal structural components, with different materials and functions. 8482.10 Wheel bearings: Bearings are rolling elements, belonging to general mechanical parts, while wheels are dedicated vehicle parts. Are they dedicated to motor vehicles (8701-8705)? Are they wheels or their parts (such as hubs, rims)? Do they include tires or bearings or other components? Are they bicycle or motorcycle parts? Are they more specifically named under other headings?

How should wheels and tires imported together be declared? Wheels and tires should be declared separately. Wheels are classified under 870870, tires under 4011. If declared together, it may lead to classification errors and tariff differences. It is recommended to list them separately on the customs declaration and provide corresponding material, size, and other information. Is there a difference in classification between aluminum alloy wheels and steel wheels? No difference; both are classified under 870870. Material does not affect classification, but must be truthfully filled in the declaration elements for customs statistics and valuation. Which code should motorcycle wheels be classified under? Motorcycle wheels should be classified under 871410 (motorcycle parts), not 870870. Because 870870 only applies to motor vehicles of headings 8701-8705, and motorcycles belong to heading 8711. Are wheel hubcaps also classified under 870870? Yes, hubcaps as parts of wheels are generally classified under 870870. However, it must be confirmed that they are dedicated to motor vehicles and not named under other headings. How to inquire about the import tariff rate for 870870? It can be inquired through the official website of the General Administration of Customs, tariff query platforms, or by consulting a customs broker. The tariff rate varies according to origin, trade agreements, etc., and the latest tariff schedule shall prevail. How should the size of wheels be filled in during customs declaration? Size should be filled in as diameter and width, such as "17 inches × 7.5J", and the unit should be indicated. Parameters such as offset (ET value) are also recommended if available for accurate classification. Can used wheels be classified under 870870? Yes, but note that used wheels may involve import regulation of used mechanical and electrical products and must comply with relevant standards. Classification remains 870870, but the "used" status must be indicated during declaration. If the wheel has a sensor, does the classification change? If the sensor is part of the wheel (such as a tire pressure monitoring sensor integrated into the valve stem), it is usually still classified under 870870. However, if the sensor is imported separately, it may be classified under other codes (such as 9025).