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 is transport vehicles and their dedicated parts, but note that not all vehicle parts are classified in this chapter; it depends on whether the specific part has a more specific listing in another chapter. Heading 8708 specifically covers parts and accessories of motor vehicles of headings 8701 to 8705, including braking systems, gearboxes, drive axles, wheels, suspension systems, airbags, etc. This heading is the core heading for the classification of motor vehicle parts, but it applies only to parts solely or principally used with the above-mentioned motor vehicles. First 2 digits 87 = Chapter for vehicles and parts thereof; digits 3-4 08 = heading for motor vehicle parts; digits 5-6 98 = subheading for other airbag parts. Note: under heading 8708 there are also subheadings 870810 (bumpers), 870821 (seat belts), 870829 (other parts of bodies), 870830 (brakes), 870840 (gearboxes), etc. 870898 specifically covers other parts of airbags, i.e., parts other than complete airbags, such as gas generators, airbag module housings, sensors, etc. The goods are other parts of airbags, not complete airbags. Complete airbags are usually classified under 870895 (airbags and parts? to be verified), but 870898 is explicitly for other parts. If a part can also be used in other vehicle systems, it may be classified under another heading. Key determination: whether it is solely used in the airbag system.

Product name: The specific name of the declared goods, which must be consistent with the actual item, such as 'airbag gas generator', 'airbag module housing', etc. Material: Main constituent materials, such as steel, aluminum, plastic, electronic components, etc., affecting classification and regulatory conditions. Brand: Manufacturer brand or trademark; if no brand, indicate 'unbranded'. Model: Product model or part number, used to identify specific specifications. Applicable vehicle model: Clearly state the vehicle brand, model, and year to which the part applies, proving it is dedicated to motor vehicles. Function and use: Briefly describe the part's role in the airbag system, such as 'used to trigger airbag deployment'. Whether complete set of knocked-down parts: If it is a complete set of knocked-down parts, indicate so; this may affect classification. Product name: airbag gas generator; Material: steel housing, propellant, electronic igniter; Brand: TAKATA; Model: G-12345; Applicable vehicle model: Toyota Corolla 2020; Function and use: receives ECU signal, ignites propellant to generate gas to rapidly inflate the airbag; Whether complete set of knocked-down parts: No. Mistakenly declaring an airbag assembly as a part, leading to classification error. Failing to provide the applicable vehicle model, unable to prove dedication to motor vehicles. Material declaration not specific, affecting document review and inspection.

Core basis for classification: 1) whether the part is solely or principally used with motor vehicles of headings 8701-8705; 2) whether it is a dedicated part of the airbag system; 3) whether there is a more specific listing in other headings of Chapter 87 or in Chapter 85, Chapter 39, etc. If the part is a general electronic component (such as a sensor), it may be classified in Chapter 85, but if it is solely used for airbags, it is classified under 870898. 870895 Airbags and parts?: Need to verify whether 870895 is for complete airbags; if it is for complete airbags, then 870898 is for other parts, the difference being whether it includes the airbag cushion and deployment mechanism. 870829 Other parts of bodies: This code covers body parts not elsewhere specified, such as doors, fenders, etc.; airbag parts dedicated to the airbag system are not classified here. 853641 Relays: Relays in the airbag system, if general-purpose relays, may be classified under 8536, but if solely used in the airbag system, they are classified under 870898. 392690 Other articles of plastics: Plastic airbag housings, if general plastic articles, may be classified under 3926, but if solely used for motor vehicle airbags, they are classified under 870898. Is it solely used for motor vehicles? Does it belong to the airbag system? Is it a complete airbag? Is there a more specific listing in another chapter? Is it a general-purpose part?

Which HS code should an airbag gas generator be classified under? If an airbag gas generator is solely used for a motor vehicle airbag system, it should be classified under 870898 (other airbag parts). However, it is necessary to confirm whether it is a complete airbag; if it is a complete airbag, it may be classified under 870895. How to distinguish 870898 from 870829? 870829 is for other parts of bodies, such as doors, bumpers, etc.; 870898 is specifically for airbag parts. If the part's function serves only the airbag system, it is classified under 870898. What elements are required to declare 870898? It is necessary to declare product name, material, brand, model, applicable vehicle model, function and use, whether it is a complete set of knocked-down parts, etc. Applicable vehicle model and function and use are key to proving dedication to motor vehicle airbags. Should an airbag sensor be classified under 870898 or Chapter 85? If the sensor is solely used for the airbag system, it is classified under 870898; if it is a general-purpose sensor, it is classified under Chapter 85. The determination depends on its dedication. What regulatory conditions are required for importing airbag parts? Airbag parts may involve CCC certification or dangerous goods regulation (e.g., gas generators containing propellant). Specific customs regulatory conditions need to be checked; tax rates vary depending on origin and trade agreements. What is the export tax rebate rate for 870898? Export tax rebate rates are subject to adjustment; the latest export tax rebate rate database should be consulted. Generally, mechanical and electrical products have higher rebate rates, but the official publication shall prevail. What are the consequences of mistakenly declaring an airbag assembly as a part? It may lead to classification errors, affecting tax rates and regulatory conditions, and may even constitute false declaration. It must be declared truthfully; complete airbags and parts are classified differently.