Chapter 87 covers railway and tramway locomotives, rolling stock and parts thereof; railway and tramway track fixtures and fittings; various mechanical (including electromechanical) traffic signalling equipment; road motor vehicles, tractors, bicycles, motorcycles and other motor vehicles and their parts and accessories. The core of this chapter is transport vehicles and their dedicated parts, but note that not all transport vehicle parts are classified in this chapter; some parts may be classified in other chapters according to material or function. Heading 8714 specifically covers parts and accessories for motorcycles and bicycles, including saddles, frames, wheel forks, shock absorbers, wheels, spokes, hubs, pedal cranks, chain wheels, transmissions, brakes, mudguards, etc. However, note that this heading only includes parts dedicated to or mainly used for motorcycles (including mopeds) and bicycles, and does not include general-purpose parts (such as bearings, bolts, etc.). Code 871412 is a six-digit subheading. The first 2 digits '87' represent Chapter 87: Vehicles and their parts and accessories, excluding railway and tramway vehicles. Digits 3-4 '14' represent Heading 8714: Parts and accessories for motorcycles and bicycles. Digits 5-6 '12' represent Subheading 871412: Mudguards for motorcycles. Note that this subheading is specifically for mudguards designed for motorcycles, and does not include bicycle mudguards (bicycle mudguards should be classified under subheading 8714.99 or other related subheadings). Motorcycle mudguards are dedicated parts for motorcycles, used to prevent mud and water splashing, and belong to motorcycle accessories. According to the General Rules for Classification, motorcycle parts should be classified under Heading 8714, and Subheading 871412 explicitly lists 'mudguards for motorcycles', therefore this commodity should be classified under this code, rather than being classified by material (e.g., plastic mudguards are not classified under Chapter 39), nor under complete motorcycles (8711) or other general-purpose parts.

Product Name: The specific name of the declared commodity, which should be accurately described as 'mudguards for motorcycles', avoiding general names such as 'motorcycle parts'. Material: The main material of the declared mudguard, such as plastic, metal (aluminum alloy, steel, etc.) or carbon fiber, etc. Material affects classification but this code is already specified for motorcycle use. Brand: The brand or trademark of the declared mudguard; if no brand, declare as 'unbranded'. Model: The model or part number of the declared mudguard, used to identify the specific applicable vehicle model. Applicable Vehicle Model: The type of motorcycle the declared mudguard is applicable to, such as 'two-wheeled motorcycle', 'off-road motorcycle', etc., which must correspond to the complete vehicle. Purpose: The specific purpose of the declared mudguard, such as 'preventing mud and water splashing', 'motorcycle rear mudguard', etc. Installation Position: Whether the declared mudguard is installed on the front or rear wheel of the motorcycle, such as 'front mudguard', 'rear mudguard'. Whether Complete Set of Parts: Whether declared as a complete set of parts or imported separately; a complete set of parts may affect classification. Customs declaration example: Product Name: Mudguard for motorcycles HS Code: 871412 Material: Plastic (PP) Brand: YAMAHA Model: 5D7-F1511-00 Applicable Vehicle Model: Two-wheeled motorcycle Purpose: Preventing mud and water splashing Installation Position: Front wheel Whether Complete Set of Parts: No Quantity: 100 pieces Unit Price: 5 USD Total Price: 500 USD Country of Origin: Japan Mistakenly classifying motorcycle mudguards as bicycle parts (871499), ignoring the specificity of 'for motorcycles'. Mistakenly classifying by material, such as plastic mudguards under 3926, but they should actually be classified under 871412. Incomplete declaration elements, such as missing applicable vehicle model or installation position, leading to customs rejection or inspection.

The core criterion for classification is: whether the commodity is dedicated to or mainly used for motorcycles (including mopeds). According to the Import and Export Tariff and its notes, Heading 8714 covers parts and accessories for motorcycles and bicycles, and Subheading 871412 is explicitly 'mudguards for motorcycles'. Therefore, as long as the commodity is a dedicated mudguard for motorcycles, regardless of material, it should be classified under this code. If the mudguard can be used for bicycles, it cannot be classified under this code, but should be classified under the bicycle parts subheading. 871499 Other parts for motorcycles and bicycles: This subheading is a residual subheading, including parts for motorcycles and bicycles not elsewhere specified. If the mudguard is explicitly for motorcycles, it should be classified under 871412 in priority, rather than 871499. 871410 Motorcycle saddles: Saddles are dedicated parts for motorcycles, but mudguards have different functions from saddles and cannot be confused. 871200 Bicycles and invalid carriages: Complete bicycles are classified under 8712, while bicycle mudguards are classified under 871499, and motorcycle mudguards under 871412. 392690 Other articles of plastics: If plastic mudguards are not explicitly for motorcycles, they may be mistakenly classified under 392690, but according to the General Rules for Classification, dedicated parts should be classified under 871412. 871120 Complete motorcycles: Complete motorcycles are classified under 8711, while mudguards as parts are classified under 8714; the two cannot be confused. Is the commodity dedicated to motorcycles? Is it explicitly a mudguard rather than other parts? Could it possibly be used for bicycles? Does the material affect classification? Are the declaration elements complete?

Which HS code should motorcycle mudguards be classified under? Motorcycle mudguards should be classified under HS code 871412. This code is a six-digit subheading specifically established for mudguards for motorcycles; regardless of material, as long as it is dedicated to motorcycles, it is classified under this code. How to distinguish motorcycle mudguards from bicycle mudguards? Mainly based on the applicable vehicle model. Motorcycle mudguards are usually larger in size and installed on motorcycles; bicycle mudguards are narrower and smaller. If unable to distinguish, proof of applicable vehicle model is required, otherwise it may be classified as bicycle parts (871499). Are plastic motorcycle mudguards classified under Chapter 39? No, they are not classified under Chapter 39. According to the General Rules for Classification, plastic mudguards dedicated to motorcycles should be classified under 871412, because Heading 8714 explicitly includes motorcycle parts, and Subheading 871412 lists mudguards. What elements are required for declaring motorcycle mudguards? Product name, material, brand, model, applicable vehicle model, purpose, installation position, whether complete set of parts, etc. are required. Ensure declaration elements are complete and accurate to avoid customs questioning. What is the import tariff rate for motorcycle mudguards? The tariff rate varies by country, trade agreement, country of origin, etc. It is recommended to consult the latest Import and Export Tariff or consult customs. This article does not provide specific tariff rate figures. If a mudguard can be used for both motorcycles and bicycles, how should it be classified? If a mudguard is applicable to both motorcycles and bicycles, it cannot be classified under 871412, but should be classified under the bicycle parts subheading 871499, because 871412 requires dedication to motorcycles. After motorcycle mudguards are classified under 871412, what are the regulatory conditions? Regulatory conditions vary by country and may typically involve import licenses, CCC certification, etc. Specific conditions should be checked in the customs regulatory conditions table. How to declare HS code for motorcycle mudguards sold via cross-border e-commerce? For cross-border e-commerce declarations, HS code 871412 should be truthfully filled in, and complete declaration elements provided. If it is a retail package, simplified declaration may apply, but the code must still be accurate.