Chapter 87 covers railway and tramway locomotives, rolling stock and parts thereof; railway track fixtures and fittings and signalling equipment; road motor vehicles, tractors, motorcycles, bicycles and other land vehicles and parts thereof. The core of this chapter is 'land vehicles and their dedicated parts', but note: if certain vehicle parts belong to general machinery parts (such as engines and pumps of Chapter 84), they are classified preferentially in Chapter 84. The classification principle for parts of this chapter is 'solely or principally for' a certain type of vehicle; otherwise they are classified as general parts. Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, including braking systems, gearboxes, drive axles, wheels, suspension systems, steering systems, etc. However, note: tyres (Chapter 40), batteries (Chapter 85), engines (Chapter 84), etc. are separately specified. Under this heading, parts are further subdivided by function, such as 8708.10 bumpers, 8708.30 brakes, 8708.40 gearboxes, 8708.50 drive axles, 8708.80 suspension systems, 8708.94 steering systems, etc. Code 870894 is a 6-digit subheading: the first 2 digits '87' represent Chapter 87 (vehicles and parts thereof); digits 3-4 '08' represent heading 8708 (parts and accessories of motor vehicles); digits 5-6 '94' represent subheading 8708.94, specifically referring to steering systems and parts thereof. Note: 8708.94 only covers steering columns, steering gears, steering tie rods, steering knuckles, power steering pumps and other parts dedicated to the steering system. If a part can also be used in other systems (e.g., a universal joint can be used in a drive shaft), it must be determined according to its principal use or the rules for general parts. This commodity is a steering system part, dedicated to the steering function of motor vehicles, meeting the definition of heading 8708 as 'solely or principally for'. It is not classified under 8708.50 (drive axles) because it does not transmit power; not under 8708.80 (suspension) because it does not provide shock absorption; not under 8483 (transmission devices) because the steering system is vehicle-specific and 8708.94 has an explicit listing. If it is a general steering part (such as a bearing), it may be classified under 8482.

Product Name: The specific name of the declared commodity, such as 'steering gear', 'steering tie rod', 'steering knuckle', 'power steering pump', etc., which must be consistent with the actual goods. Brand: Fill in the manufacturer or trademark brand, such as 'Bosch', 'ZF', 'original no brand', etc. If there is no brand, it must be noted. Model: Fill in the part number or model, such as 'ZF-8098', 'OEM 12345', to facilitate customs identification. Applicable Vehicle Model: Indicate the vehicle type and specific model to which the part applies, such as 'Volkswagen Magotan 2018', 'heavy-duty truck', etc. Material: Main material, such as 'steel', 'aluminium alloy', 'cast iron', etc., which affects classification and regulatory conditions. Power Steering or Not: Distinguish between mechanical steering and power steering. Power steering parts may involve hydraulic pumps, etc., and must be noted. Use: Clearly state 'for motor vehicle steering systems' to avoid confusion with parts of other systems. Origin: Fill in the place of production/manufacture, which affects tariffs and the application of trade agreements. Customs declaration example: Product Name: Steering Gear Brand: ZF Model: ZF-8098 Applicable Vehicle Model: Volkswagen Magotan 2018 Material: Aluminium Alloy Power Steering or Not: Yes (electric power assistance) Use: For motor vehicle steering systems Origin: Germany HS Code: 870894 Quantity: 100 units Unit Price: USD 200 Total Price: USD 20,000 Mistakenly classifying steering system parts under 8708.50 (drive axles), because both involve transmission, but the steering system does not transmit power to the wheels. Ignoring the classification of the power steering pump: if it is a hydraulic pump, it may be classified under 8413; but a power steering pump dedicated to the steering system is still classified under 8708.94. Failing to distinguish between the steering column and the steering gear: if the steering column includes an ignition lock, etc., it may involve 8301 or 8708.29, and must be determined according to its principal function.

Core classification basis: 1) whether the commodity is solely or principally for the steering system of motor vehicles (8701-8705); 2) whether it belongs to parts explicitly listed under subheading 8708.94, such as steering columns, steering gears, steering tie rods, steering knuckles, power steering pumps, etc.; 3) if the part is of a general nature (such as bearings, universal joints), the rules for classifying general parts (such as 8482, 8483) take priority. Note: if the steering system electronic control unit (ECU) is vehicle-specific, it is still classified under 8708.94; if it is a general controller, it is classified under 8537. 870850 Drive axles and parts thereof: Drive axles are used to transmit power to the wheels and include final drives, differentials, etc.; steering system parts do not transmit power, they only change the direction of travel. If a part is used for both drive and steering (such as the steering drive axle of some four-wheel-drive vehicles), it must be determined according to its principal function. 870880 Suspension systems and parts thereof: Suspension systems are used for shock absorption and supporting the vehicle body, including shock absorbers, springs, control arms, etc.; steering system parts are used to control direction, such as steering tie rods and steering knuckles. However, the steering knuckle is sometimes connected to the suspension control arm, and the principal function must be distinguished. 848340 Gears and transmission devices: 8483 covers general gears, ball screws, gearboxes, etc., but if a vehicle steering gear is of the rack-and-pinion type, although it contains gears, it is still classified under 8708.94 because it is dedicated to vehicle steering. If gears are declared separately, they are classified under 8483. 841360 Hydraulic pumps: If the power steering pump is a hydraulic pump, it is usually classified under 8413; but if it is dedicated to the vehicle steering system and integrated with the steering gear, it is classified under 8708.94. A general hydraulic pump declared separately is classified under 8413. 870829 Other parts of bodies: 8708.29 covers body parts not elsewhere specified, such as doors, fenders, etc.; steering system parts are already explicitly listed under 8708.94 and are not classified under 8708.29. Is the part solely for the steering system of motor vehicles? Does it belong to parts explicitly listed under 8708.94? Is it of a general nature and possibly classifiable under Chapter 84? Is it confused with drive axle or suspension system parts? Are the declaration elements complete and accurate?

How can I check the tariff rate for 870894? The tariff rate must be determined according to the origin, trade agreements and the latest customs tariff schedule. It is recommended to use the official website of the General Administration of Customs of China, the 'Single Window', or professional tariff query tools, enter HS code 870894 and the origin, to obtain the MFN rate, agreement rate, etc. Note that rates may change, and the latest official publication shall prevail. Are both the steering gear assembly and the steering tie rod classified under 870894? Yes, 870894 covers steering systems and parts thereof, including steering gears, steering tie rods, steering knuckles, steering columns, etc. However, if a steering tie rod is declared separately and is a general rod, it may be classified under 7326; if it is dedicated to vehicle steering, it is classified under 870894. Should the power steering pump be classified under 870894 or 841360? If the power steering pump is dedicated to the vehicle steering system and is matched with the steering gear, it is usually classified under 870894. If it is a general hydraulic pump declared separately, it is classified under 841360. The key is whether it is dedicated to vehicle steering. How are 870894 and 870850 distinguished in classification? 870850 is drive axles and parts thereof, used to transmit power; 870894 is steering system parts, used to control direction. If a part involves both drive and steering (such as a steering drive axle), it must be determined according to its principal function; usually the drive axle is classified under 870850 and the steering part under 870894. Is 'Applicable Vehicle Model' mandatory when declaring? Yes, the applicable vehicle model is an important declaration element that helps customs determine whether the part is dedicated to motor vehicles. The specific model or vehicle type should be filled in, such as 'passenger car', 'heavy-duty truck', etc., avoiding the vague writing of 'for automobile use'. Which code should the steering system electronic control unit (ECU) be classified under? If the ECU is dedicated to the vehicle steering system, it is classified under 870894; if it is a general controller, it is classified under 853710. It must be determined according to the specificity of its function; it is recommended to provide technical documents for customs determination. What are the regulatory conditions for importing used steering system parts? Used parts may involve import prohibition or import restriction conditions. It is necessary to check the 'Catalogue of Goods Prohibited from Import' and the 'Catalogue of Solid Wastes Restricted from Import as Raw Materials'. Generally, used automobile parts are prohibited from import unless specific conditions are met. It is recommended to consult the local customs. Does 870894 cover bearings used in steering systems? No. If the bearing is a general part, it is classified under 8482; if it is a bearing dedicated to the steering system and integrated with the steering column, it may be classified under 870894 together with the steering column. Bearings declared separately are usually classified under 8482.