Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles, tractors, motorcycles, bicycles, wheelchairs, etc., and their dedicated parts. Motorcycle rearview mirrors, as dedicated accessories for motorcycles, fall within the scope of this chapter. Heading 8714 covers parts and accessories of vehicles of headings 8711 to 8713, including saddles, frames, wheel hubs, brakes, transmissions, rearview mirrors, etc. However, note that this heading applies only to parts and accessories solely or principally used with vehicles of headings 8711 to 8713, and not more specifically covered by other headings. First 2 digits 87: represents Chapter 87, vehicles and parts and accessories thereof. Digits 3-4, 14: represents heading 8714, parts and accessories of motorcycles and non-motorized vehicles such as bicycles. Digits 5-6, 34: represents subheading 8714.34, specifically rearview mirrors for motorcycles. This subheading is a subdivision under 8714.3 (other parts), further limited to rearview mirrors. Motorcycle rearview mirrors are dedicated accessories for motorcycles, conforming to the description of heading 8714. They are not classified under 8708 (parts of motor vehicles) because 8708 pertains to automobiles; not under 8711 (complete motorcycles) because they are parts; and not under 9029 (odometers, etc.) because the function is different. Therefore, classification under 8714.34 is most accurate.

Product Name: Declared commodity name should accurately describe as motorcycle rearview mirror, avoiding generic description as rearview mirror. Brand: Fill in the brand of the rearview mirror; if no brand, fill in unbranded. Model: Fill in the model or part number of the rearview mirror for identification. Applicable Vehicle Model: Indicate applicability to motorcycles, can specify displacement or vehicle model. Material: Fill in the main materials of the rearview mirror, such as mirror glass, housing plastic, bracket metal, etc. Electric or Not: Indicate whether it is an electrically adjustable rearview mirror; motorcycle rearview mirrors are usually manual. Origin: Fill in the country or region of production of the rearview mirror. Product Name: Motorcycle rearview mirror; Brand: XX; Model: MIR-001; Applicable Vehicle Model: Motorcycle; Material: Mirror glass + ABS plastic housing + metal bracket; Electric or Not: No; Origin: China. Misclassifying motorcycle rearview mirrors under automobile parts 8708, leading to incorrect tax rates and regulatory conditions. Neglecting to declare applicable vehicle model, may be questioned by customs regarding classification. False material declaration, affecting valuation and classification.

The core basis for classification is the Import and Export Tariff and HS Explanatory Notes. Motorcycle rearview mirrors are dedicated to motorcycles, conforming to the description of heading 8714. It is necessary to confirm whether they are dedicated to motorcycles rather than universal rearview mirrors. If universal, they may be classified under other headings. Also, headings 8711 (complete motorcycles) and 8708 (automobile parts) must be excluded. 87082990 Other parts for automobiles: 8708 is dedicated to automobiles; motorcycle rearview mirrors do not apply. If misreported as automobile rearview mirror, it would be classified under this code. 87141000 Motorcycle parts: 8714.10 is for dedicated motorcycle parts, but rearview mirrors have a specific subheading 8714.34, which should be prioritized. 70091000 Rearview mirrors for vehicles: 7009 is for glass mirrors, but motorcycle rearview mirrors are fully assembled and should be classified under 8714.34. 85123000 Signaling devices for vehicles: Rearview mirrors are not signaling devices; the function is different. Is it dedicated to motorcycles? Is it fully assembled? Does it include electric adjustment? Is it imported together with the complete vehicle? Can it be classified under other more specific headings?

What is the HS code for motorcycle rearview mirrors? The HS code for motorcycle rearview mirrors is 8714.34, i.e., rearview mirrors for motorcycles. When declaring, elements such as brand, model, and applicable vehicle model are required. How to distinguish motorcycle rearview mirrors from automobile rearview mirrors? Motorcycle rearview mirrors are dedicated to motorcycles, usually smaller in size and with different mounting methods. Automobile rearview mirrors are classified under 8708. The applicable vehicle model should be indicated when declaring. What is the import tariff rate for motorcycle rearview mirrors? Tariff rates may change; please consult the latest Import and Export Tariff or consult customs. Typically, the MFN rate is around 10%, but the actual rate shall prevail. Do motorcycle rearview mirrors require 3C certification? Motorcycle rearview mirrors are not within the scope of 3C certification, but must comply with relevant standards. Test reports may be required upon import. How to fill in the material when declaring? The materials of the mirror surface, housing, and bracket should be filled in detail, such as mirror glass, ABS plastic housing, metal bracket, etc., for customs classification. If the rearview mirror is electrically adjustable, will the code change? Motorcycle rearview mirrors are usually manual; if electrically adjustable, they are still classified under 8714.34, but this should be indicated in the declaration elements. How to classify motorcycle rearview mirrors sold via cross-border e-commerce? They are also classified under 8714.34, but attention should be paid to the difference between personal items and commercial goods, and declared according to relevant regulations.