Chapter 87 covers all land motor vehicles other than railway and tramway rolling stock, tractors, motorcycles, bicycles, vehicles for persons with disabilities, and their parts and accessories. The core of this chapter is "land transport vehicles," including both complete vehicles and parts specially or principally used for vehicles. However, note that certain vehicle chassis, engines, etc., if declared separately, may be classified under other chapters (such as Chapter 84). The goods in this chapter are technically complex, and classification must strictly follow the heading texts and notes. Heading 8713 specifically covers vehicles for persons with disabilities, whether or not fitted with an engine or other mechanical propulsion device. It includes wheelchairs, electric wheelchairs, other transport vehicles specially designed for persons with disabilities, and their parts and accessories (but note the rules for classification of parts). This heading emphasizes "specially designed for persons with disabilities," i.e., designed for persons with limited mobility due to illness, disability, or old age, rather than ordinary mobility aids. Its core features are the ability to assist walking or movement, and it usually has special designs (such as hand rims, electric controls, foldability, etc.). Code 871390 is a 6-digit subheading. The first 2 digits "87" represent Chapter 87, i.e., vehicles and their parts and accessories (other than railway and tramway rolling stock). Digits 3-4 "13" represent heading 8713, i.e., vehicles for persons with disabilities, whether or not motorized. Digits 5-6 "90" represent the subheading, i.e., "other," meaning under heading 8713, vehicles for persons with disabilities other than those already listed in the subheadings (such as 87131000 non-mechanical wheelchairs). Specifically, 871310 is non-mechanical wheelchairs, and 871320 is mechanical wheelchairs (but according to the 2022 version of HS, 871320 has been deleted and replaced by 871310 and 871390). Therefore, 871390 covers all vehicles for persons with disabilities other than non-mechanical wheelchairs, including electric wheelchairs, other motorized vehicles for persons with disabilities, etc. This product is classified under 871390 because it is a vehicle specially designed for persons with disabilities and does not belong to non-mechanical wheelchairs (871310). If it is an ordinary wheelchair but not specially designed for persons with disabilities (such as a hospital transfer chair), it may be classified under 9402 or 871680. If it is a motor vehicle but not specially designed for persons with disabilities, it is classified under 8703, etc. 871390 specifically refers to other vehicles for persons with disabilities, emphasizing the core attribute of "specially designed for persons with disabilities" and excluding non-mechanical wheelchairs.

Product Name: The specific name of the declared commodity, which should accurately reflect the product attributes, such as "electric wheelchair," "motorized wheelchair for persons with disabilities," etc. Use: Explain the use of the vehicle, such as "for mobility of persons with disabilities," "for use by persons with limited mobility," etc. Brand: Fill in the brand name (if no brand, write "no brand"), which must be consistent with the actual product. Model: Fill in the specific model to facilitate customs identification of specifications. Power Type: Specify whether it is motorized, such as "electric," "non-electric," "gasoline engine," etc. Maximum Speed: Motorized wheelchairs must declare the maximum design speed; for non-motorized, "none" may be filled in. Foldable: Indicate whether the vehicle is foldable, affecting packaging and transport methods. Brand Type: Such as "foreign brand (OEM production)," "domestic brand," etc., used for statistics. Product Name: Electric wheelchair; Use: For mobility of persons with disabilities; Brand: XXX; Model: YW-100; Power Type: Electric; Maximum Speed: 6km/h; Foldable: Yes; Brand Type: Foreign brand (OEM production). Mistakenly classifying non-disability-specific wheelchairs (such as hospital push chairs) under 871390; they should be classified under 9402 or 871680. Confusing electric wheelchairs with electric mobility scooters; the latter, if for ordinary mobility, may be classified under 8703 or 8711. Failure to declare maximum speed, making it impossible to determine whether it falls within the scope of motor vehicles.

The core criteria for classification are: 1. Whether it is specially designed for persons with disabilities; 2. Whether it has a mechanical propulsion device. According to the Import and Export Tariff and its notes, heading 8713 explicitly includes vehicles for persons with disabilities, whether or not motorized. However, non-mechanical wheelchairs are separately listed under 871310, so other vehicles for persons with disabilities (including electric wheelchairs and other motorized wheelchairs) are classified under 871390. If the vehicle is not specially designed for persons with disabilities, even if the user is a person with a disability, it cannot be classified under this code. 871310 Non-mechanical wheelchairs: Non-mechanical wheelchairs specifically refer to wheelchairs without mechanical propulsion devices, while 871390 includes motorized wheelchairs and other vehicles for persons with disabilities. The core difference is whether there is a power device. 870310 Snowmobiles and golf carts, etc.: 870310 covers snowmobiles, golf carts, and other special-purpose vehicles, which may be motorized but are not specially designed for persons with disabilities. If a vehicle for persons with disabilities has similar functions, it must be classified according to its principal characteristics. 871680 Other non-mechanical vehicles: 871680 includes hand carts, luggage carts, etc., which are not specially designed for persons with disabilities. If a wheelchair is not specially designed for persons with disabilities, it may be classified under this code. 940290 Medical, surgical, dental or veterinary furniture and parts: 940290 includes medical carts, hospital beds, etc. If a wheelchair is used for hospital patient transfer rather than personal use by a person with a disability, it may be classified under this code. 950691 General physical exercise, gymnastics or athletics articles and equipment: If a wheelchair is used for sports competition (such as racing wheelchairs), but is specially designed for persons with disabilities, it is still classified under 8713; if it is ordinary sports equipment, it is classified under 9506. Is it specially designed for persons with disabilities? Does it have a power device? Is it foldable or portable? Is it used for medical transfer? Does it have recreational or sports use?

Which HS code should an electric wheelchair be classified under? If an electric wheelchair is specially designed for persons with disabilities, it should be classified under 871390. Because 871310 only covers non-mechanical wheelchairs, and electric wheelchairs are motorized vehicles for persons with disabilities, they are classified under 871390. When declaring, elements such as power type and maximum speed must be indicated. What is the difference in classification between hospital patient push chairs and wheelchairs for persons with disabilities? Hospital patient push chairs are usually used for transferring patients within medical institutions and do not have the function of personal mobility for persons with disabilities, so they are generally classified under 940290. Wheelchairs for persons with disabilities are specially designed for personal use by persons with disabilities and are classified under 8713. The key difference lies in the use and the target user. What is the difference in HS codes between non-mechanical wheelchairs and electric wheelchairs? Non-mechanical wheelchairs are classified under 871310, and electric wheelchairs under 871390. Both belong to heading 8713, but different subheadings. When declaring, be sure to distinguish the power type to avoid classification errors. Which code should a tricycle for persons with disabilities be classified under? If the tricycle is specially designed for persons with disabilities, whether motorized or non-motorized, it is classified under 8713. Non-mechanical tricycle wheelchairs are classified under 871310, and motorized tricycles under 871390. But if it is an ordinary tricycle, it is classified under 8712 or 8703. How to determine whether a wheelchair is specially designed for persons with disabilities? Mainly look at design features: whether it has hand rims, is foldable, adjustable, electrically controlled, and other functions specifically for persons with disabilities. In addition, product manuals, brand positioning, etc., can also serve as supporting evidence. If it is just an ordinary seat with wheels, it may not be considered specially designed for persons with disabilities. Which code should parts of wheelchairs for persons with disabilities be classified under? According to the General Rules for the Interpretation of the Harmonized System, parts specially designed for wheelchairs for persons with disabilities should be classified under the parts subheadings of 8713 (such as parts of 87131000 or 87139000). However, note that if the part itself is a general-purpose part, it is classified according to its material. Specific reference should be made to the tariff notes. What special documents are required when declaring wheelchairs for persons with disabilities? Generally, basic documents such as invoices, packing lists, and contracts are required. If medical device management is involved, a medical device registration certificate may be required. In addition, if tax preferences are claimed, proof of disability, etc., may be required. Specific requirements are subject to customs. For cross-border e-commerce sales of wheelchairs, how should the HS code be selected? Cross-border e-commerce must select the code based on the actual attributes of the product. If it is an electric wheelchair, choose 871390; if non-mechanical, choose 871310. Also note that the destination country's HS code may differ; it is recommended to check the destination country's tariff schedule.