Chapter 87 covers 'Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof' in the Harmonized System. It includes motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc., and their dedicated parts and accessories. Goods in this chapter are classified under separate headings for complete vehicles and for parts and accessories. For parts classification, attention must be paid to whether they are dedicated to a particular type of vehicle, and whether they are goods more specifically named in other chapters. Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, etc. However, note that if certain parts are more specifically named in other headings (e.g., tires under 4011), they are not classified under this heading. Subheadings under this heading are further subdivided by part type and vehicle type. Code 870871 is a six-digit subheading. The first 2 digits '87' indicate Chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof); digits 3-4 '08' indicate heading 8708 (Parts and accessories of motor vehicles); digits 5-6 '71' indicate subheading 8708.71, specifically 'Wheel rims'. In the HS classification, subheading 8708.70 is 'Wheels and parts and accessories thereof', while 8708.71 is further limited to 'Wheel rims'. A wheel rim is a component of a wheel, used for mounting tires, typically made of steel or aluminum alloy. This subheading covers only wheel rims, excluding tires (4011) or wheel hubs (other parts of 8708.70). Wheel rims are classified under 8708.71 because they are parts dedicated to motor vehicles and constitute the rim component of wheel parts. They are not classified under other subheadings of 8708.70 (wheels and parts thereof) because 8708.70 is subdivided into rims (.71) and other (.79). Nor are they classified under 7315 (iron or steel chain) or 7616 (articles of aluminum), because wheel rims are parts dedicated to motor vehicles and comply with the notes to Chapter 87.
Chapter
Chapter 87 covers 'Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof' in the Harmonized System. It includes motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc., and their dedicated parts and accessories. Goods in this chapter are classified under separate headings for complete vehicles and for parts and accessories. For parts classification, attention must be paid to whether they are dedicated to a particular type of vehicle, and whether they are goods more specifically named in other chapters.
Heading
Heading 8708 covers parts and accessories of motor vehicles (headings 8701 to 8705), including braking systems, gearboxes, drive axles, wheels, suspension systems, radiators, etc. However, note that if certain parts are more specifically named in other headings (e.g., tires under 4011), they are not classified under this heading. Subheadings under this heading are further subdivided by part type and vehicle type.
Digit Breakdown
Code 870871 is a six-digit subheading. The first 2 digits '87' indicate Chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof); digits 3-4 '08' indicate heading 8708 (Parts and accessories of motor vehicles); digits 5-6 '71' indicate subheading 8708.71, specifically 'Wheel rims'. In the HS classification, subheading 8708.70 is 'Wheels and parts and accessories thereof', while 8708.71 is further limited to 'Wheel rims'. A wheel rim is a component of a wheel, used for mounting tires, typically made of steel or aluminum alloy. This subheading covers only wheel rims, excluding tires (4011) or wheel hubs (other parts of 8708.70).
Classification Basis
Wheel rims are classified under 8708.71 because they are parts dedicated to motor vehicles and constitute the rim component of wheel parts. They are not classified under other subheadings of 8708.70 (wheels and parts thereof) because 8708.70 is subdivided into rims (.71) and other (.79). Nor are they classified under 7315 (iron or steel chain) or 7616 (articles of aluminum), because wheel rims are parts dedicated to motor vehicles and comply with the notes to Chapter 87.
📝 Declaration Elements
Product Name: Declare the commodity name, which should be accurately described as 'wheel rim' or 'rim', with material indicated (e.g., steel, aluminum alloy). Material: Declare the specific material of the rim, such as 'steel' or 'aluminum alloy', which affects the subheading and duty rate. Applicable Vehicle Type: Declare the vehicle type for which the rim is intended, such as 'for passenger cars' or 'for trucks', which must correspond to headings 8701-8705. Size Specifications: Declare the dimensions of the rim, such as diameter, width, offset, etc., to facilitate customs inspection and classification. Brand (if any): Declare the brand or trademark of the rim; if no brand, write 'none'. Part Number: Declare the manufacturer's or industry-standard part number for identification. With or Without Wheel Hub: Declare whether the rim is assembled with a wheel hub; if assembled, it may be classified under other subheadings of 8708.70. Customs declaration example:
Product Name: Aluminum alloy wheel rim
Material: Aluminum alloy
Applicable Vehicle Type: For passenger cars
Size Specifications: Diameter 17 inches, width 7.5J, offset 45mm
Brand: XXX
Part Number: ABC123
With or Without Wheel Hub: No
Classification: 8708.71.00 Declaring the rim together with the tire, leading to classification errors; tires should be classified under 4011. Confusing the rim with a wheel hub assembly; the assembly may be classified under other subheadings of 8708.70. Failing to indicate the material, affecting subheading determination and duty rate application.
Product Name
Declare the commodity name, which should be accurately described as 'wheel rim' or 'rim', with material indicated (e.g., steel, aluminum alloy).
⚠️ Misreporting as 'wheel' or 'wheel hub', leading to classification errors.
Material
Declare the specific material of the rim, such as 'steel' or 'aluminum alloy', which affects the subheading and duty rate.
⚠️ Writing only 'metal' without distinguishing steel or aluminum.
Applicable Vehicle Type
Declare the vehicle type for which the rim is intended, such as 'for passenger cars' or 'for trucks', which must correspond to headings 8701-8705.
⚠️ Writing 'universal' or failing to specify the vehicle type, making it impossible to determine whether it is dedicated.
Size Specifications
Declare the dimensions of the rim, such as diameter, width, offset, etc., to facilitate customs inspection and classification.
⚠️ Writing only 'standard size' without specific data.
Brand (if any)
Declare the brand or trademark of the rim; if no brand, write 'none'.
⚠️ Omitting the brand or misreporting it as another part's brand.
Part Number
Declare the manufacturer's or industry-standard part number for identification.
⚠️ Filling in an internal number without explanation, making verification impossible.
With or Without Wheel Hub
Declare whether the rim is assembled with a wheel hub; if assembled, it may be classified under other subheadings of 8708.70.
⚠️ Misreporting a rim and hub assembly as a rim.
Example： Customs declaration example:
Product Name: Aluminum alloy wheel rim
Material: Aluminum alloy
Applicable Vehicle Type: For passenger cars
Size Specifications: Diameter 17 inches, width 7.5J, offset 45mm
Brand: XXX
Part Number: ABC123
With or Without Wheel Hub: No
Classification: 8708.71.00
Common Mistakes：
Declaring the rim together with the tire, leading to classification errors; tires should be classified under 4011.
Confusing the rim with a wheel hub assembly; the assembly may be classified under other subheadings of 8708.70.
Failing to indicate the material, affecting subheading determination and duty rate application.
🎯 Classification Logic
Core classification basis: A wheel rim is a wheel part of a motor vehicle, dedicated to vehicles of headings 8701-8705. According to the notes to Chapter 87 and the terms of heading 8708, wheels and parts thereof are classified under 8708.70, with rims separately listed under 8708.71. If the rim is combined with other parts into a wheel assembly, it may be classified under other subheadings of 8708.70. If the rim is used for non-motor vehicles (e.g., bicycles), it is classified under 8714. 8708.70 Wheels and parts thereof: 8708.70 is a general term for wheels and parts thereof, including rims, hubs, spokes, etc.; 8708.71 refers only to wheel rims. If the commodity is a rim, it should be classified under 8708.71 in priority. 4011 New pneumatic tires of rubber: Tires are classified under 4011, while rims are metal components classified under 8708.71. The two are often used together but are classified differently. 8714 Parts of motorcycles and bicycles: 8714 covers parts of motorcycles and bicycles, including rims; but 8708.71 applies only to rims of motor vehicles (8701-8705). 7326 Other articles of iron or steel: If a rim is not dedicated to motor vehicles, it may be classified under 7326; but rims dedicated to motor vehicles should be classified under 8708.71. Is it dedicated to motor vehicles (8701-8705)? Is it only a rim, not a wheel assembly? Is the material steel or aluminum alloy? Is it with a tire or wheel hub? Is it for motorcycles or bicycles?
Basis
Core classification basis: A wheel rim is a wheel part of a motor vehicle, dedicated to vehicles of headings 8701-8705. According to the notes to Chapter 87 and the terms of heading 8708, wheels and parts thereof are classified under 8708.70, with rims separately listed under 8708.71. If the rim is combined with other parts into a wheel assembly, it may be classified under other subheadings of 8708.70. If the rim is used for non-motor vehicles (e.g., bicycles), it is classified under 8714.
Confused Codes：
8708.70 - Wheels and parts thereof
8708.70 is a general term for wheels and parts thereof, including rims, hubs, spokes, etc.; 8708.71 refers only to wheel rims. If the commodity is a rim, it should be classified under 8708.71 in priority.
4011 - New pneumatic tires of rubber
Tires are classified under 4011, while rims are metal components classified under 8708.71. The two are often used together but are classified differently.
8714 - Parts of motorcycles and bicycles
8714 covers parts of motorcycles and bicycles, including rims; but 8708.71 applies only to rims of motor vehicles (8701-8705).
7326 - Other articles of iron or steel
If a rim is not dedicated to motor vehicles, it may be classified under 7326; but rims dedicated to motor vehicles should be classified under 8708.71.
Self-Check：
✓ Is it dedicated to motor vehicles (8701-8705)?
✓ Is it only a rim, not a wheel assembly?
✓ Is the material steel or aluminum alloy?
✓ Is it with a tire or wheel hub?
✓ Is it for motorcycles or bicycles?
❓ FAQ
What is the HS code for wheel rims? The HS code for wheel rims is 8708.71, applicable to rims of motor vehicles (such as passenger cars, trucks). Note that if the rim is for motorcycles or bicycles, it should be classified under 8714. What is the difference between the HS codes for rims and wheel hubs? Rims are classified under 8708.71, while wheel hubs are generally classified under other subheadings of 8708.70 (such as 8708.79). If the rim and hub are assembled into a wheel assembly, they may be classified together under 8708.70. Are the HS codes for aluminum alloy rims and steel rims the same? Yes, HS code 8708.71 does not distinguish material; both steel and aluminum alloy rims are classified under this code. However, the material must be declared for customs statistics and inspection. How to check the import duty rate for wheel rims? The duty rate must be checked according to the customs tariff of the specific country/region. You can visit the website of the General Administration of Customs of China or use the 'Customs Classification Pre-ruling' service, enter HS code 8708.71 to check the latest duty rate. What elements need attention when declaring wheel rims? Product name, material, applicable vehicle type, size specifications, brand, part number, whether with wheel hub, etc., need to be declared. Ensure accurate description to avoid confusion with tires or wheel hub assemblies. Can wheel rims be classified under 8708.70? 8708.70 is a general term for wheels and parts thereof, but 8708.71 specifically lists rims. Therefore, rims should be classified under 8708.71 in priority, not under other subheadings of 8708.70. If rims are imported together with tires, how should they be classified? Rims and tires should be classified separately: tires under 4011, rims under 8708.71. If assembled into a wheel assembly, they may be classified as wheels under 8708.70, but this depends on the specific state. What is the HS code for motorcycle rims? Motorcycle rims are classified under 8714.11 or 8714.19, depending on the type of motorcycle (e.g., mopeds). 8708.71 applies only to motor vehicles of headings 8701-8705.
Q: What is the HS code for wheel rims?
A: The HS code for wheel rims is 8708.71, applicable to rims of motor vehicles (such as passenger cars, trucks). Note that if the rim is for motorcycles or bicycles, it should be classified under 8714.
Q: What is the difference between the HS codes for rims and wheel hubs?
A: Rims are classified under 8708.71, while wheel hubs are generally classified under other subheadings of 8708.70 (such as 8708.79). If the rim and hub are assembled into a wheel assembly, they may be classified together under 8708.70.
Q: Are the HS codes for aluminum alloy rims and steel rims the same?
A: Yes, HS code 8708.71 does not distinguish material; both steel and aluminum alloy rims are classified under this code. However, the material must be declared for customs statistics and inspection.
Q: How to check the import duty rate for wheel rims?
A: The duty rate must be checked according to the customs tariff of the specific country/region. You can visit the website of the General Administration of Customs of China or use the 'Customs Classification Pre-ruling' service, enter HS code 8708.71 to check the latest duty rate.
Q: What elements need attention when declaring wheel rims?
A: Product name, material, applicable vehicle type, size specifications, brand, part number, whether with wheel hub, etc., need to be declared. Ensure accurate description to avoid confusion with tires or wheel hub assemblies.
Q: Can wheel rims be classified under 8708.70?
A: 8708.70 is a general term for wheels and parts thereof, but 8708.71 specifically lists rims. Therefore, rims should be classified under 8708.71 in priority, not under other subheadings of 8708.70.
Q: If rims are imported together with tires, how should they be classified?
A: Rims and tires should be classified separately: tires under 4011, rims under 8708.71. If assembled into a wheel assembly, they may be classified as wheels under 8708.70, but this depends on the specific state.
Q: What is the HS code for motorcycle rims?
A: Motorcycle rims are classified under 8714.11 or 8714.19, depending on the type of motorcycle (e.g., mopeds). 8708.71 applies only to motor vehicles of headings 8701-8705.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.