Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles (such as automobiles, motorcycles), non-motor vehicles (such as bicycles, carriages), and parts and accessories specially designed or primarily designed for these vehicles. This chapter does not include railway vehicles (Chapter 86), aircraft (Chapter 88), and ships (Chapter 89). Motorcycles and their parts and accessories are an important part of this chapter, especially heading 8711 (motorcycles and mopeds with auxiliary pedals) and 8714 (parts and accessories of motorcycles and mopeds). Heading 8714 covers parts and accessories specially designed or primarily designed for vehicles of headings 8711 to 8713 (i.e., motorcycles, mopeds, bicycles, etc.). Including but not limited to: frames, forks, rims, spokes, hubs, brakes, transmissions, saddles, pedals, cranks, chain wheels, chains, mudguards, luggage racks, trunks, handles, lighting devices, etc. However, note that certain general-purpose parts (such as bolts, nuts) if classifiable under other headings, are not classified under this heading. First 2 digits 87: represents Chapter 87, i.e., vehicles and their parts and accessories, other than railway or tramway rolling stock. Digits 3-4: 14 represents heading 8714, i.e., parts and accessories of motorcycles and mopeds (including parts and accessories of non-motor vehicles such as bicycles). Digits 5-6: 46 represents subheading 8714.46, specifically luggage racks and trunks for motorcycles. This subheading is a new subdivision added in the 2022 version of the HS code, specifically for motorcycle luggage racks and trunks, to distinguish them from other motorcycle parts. The goods are motorcycle luggage racks and trunks, which are dedicated accessories for motorcycles, therefore classified under Chapter 87. As they are motorcycle parts and accessories, they are classified under heading 8714. Under heading 8714, according to their specific function, luggage racks and trunks are listed under subheading 8714.46, rather than other subheadings such as 8714.10 (brakes) or 8714.20 (frames). Therefore, this code accurately reflects the characteristics and use of the goods.

Product Name: Fill in the standard name of the product, which should accurately reflect the product attributes, such as "motorcycle luggage rack" or "motorcycle trunk". Brand: Fill in the product brand; if no brand, fill in "no brand". Brand helps customs determine the value and classification of the goods. Model: Fill in the product model; if no model, fill in "no model". Model is important information for distinguishing different specifications. Material: Fill in the main material, such as aluminum alloy, plastic, steel, etc. Material affects classification and tax rate. Use: Fill in the specific use, such as "for loading items on motorcycles". Use is a key element for classification. Applicable Vehicle Type: Fill in the applicable motorcycle type or displacement, such as "suitable for 250cc motorcycles". Whether in Set: Fill in whether it is packaged as a set or imported separately, such as "set" or "separate". Affects declaration and classification. Product Name: Motorcycle aluminum alloy luggage rack; Brand: SHAD; Model: SH45; Material: Aluminum alloy; Use: For loading luggage on the rear of motorcycles; Applicable Vehicle Type: Universal; Whether in Set: Imported separately. Mistakenly declaring luggage racks and trunks separately, leading to classification errors. Material filled in not specifically, such as only writing "metal" may raise questions. Use description does not specify "for motorcycle use", may be classified under other codes.

Core classification determination basis: According to the Import and Export Tariff and the Harmonized Commodity Description and Coding System, motorcycle luggage racks and trunks are dedicated accessories for motorcycles and should be classified under heading 8714. Subheading 8714.46 is newly added in the 2022 version, specifically covering motorcycle luggage racks and trunks. When classifying, it is necessary to confirm that the goods are dedicated for motorcycles, rather than general-purpose racks or trunks. If they are general-purpose items, they may be classified under other chapters (such as Chapter 73 iron and steel products or Chapter 42 bags and cases). 871410 Motorcycle brakes and parts thereof: 871410 specifically refers to brakes and their parts, while 871446 is luggage racks and trunks, with different functions. 871420 Motorcycle frames and parts: 871420 covers frames, while 871446 is accessories and does not constitute the main body of the frame. 871499 Other motorcycle parts and accessories: 871499 is a residual subheading; if luggage racks and trunks were not specifically named, they would be classified here, but now they are specifically named, so they are not classified here. 420212 Bags and cases of plastic or textile materials: If the trunk is not dedicated for motorcycles, it may be classified under 420212, but motorcycle-specific trunks are classified under 871446. 732690 Other articles of iron or steel: General-purpose racks may be classified under 732690, but motorcycle-specific racks are classified under 871446. Is it dedicated for motorcycles? Does it have the function of a luggage rack or trunk? Does the material affect classification? Is it confused with parts such as frames? Is it imported as a set?

Why are motorcycle luggage racks and trunks classified under 871446? Because 871446 is a subheading newly added in the 2022 version of the HS code, specifically for motorcycle luggage racks and trunks. The goods are dedicated accessories for motorcycles, meet the description of heading 8714, and are not specifically named in other subheadings, therefore classified under this code. If the luggage rack and trunk are imported separately, does the code change? No change, as long as they are dedicated for motorcycles, they are still classified under 871446. However, when declaring, the product name and quantity need to be listed separately for customs statistics. How to determine whether a luggage rack is dedicated for motorcycles? Mainly judged by design, structure, and installation method. Motorcycle-specific luggage racks usually have specific mounting holes that match the motorcycle frame, and are clearly stated in advertisements or instructions as for motorcycles. General-purpose racks do not have these characteristics. What is the difference between 871446 and 871499? 871499 is "other" motorcycle parts and accessories, while 871446 is specifically named luggage racks and trunks. According to classification rules, specific naming takes precedence over residual subheadings, therefore should be classified under 871446. How to fill in the material when declaring? The main material should be filled in, such as aluminum alloy, plastic, steel, etc. If there are multiple materials, fill in the main material. Material affects classification and tax rate, so it must be accurate. If the luggage rack is a general-purpose type, can it be classified under 871446? No. If a general-purpose rack cannot be proven to be dedicated for motorcycles, it may be classified under other codes, such as 732690 (iron and steel products) or 420212 (bags and cases). Proof of being dedicated for motorcycles must be provided. What certifications are required for importing motorcycle trunks? Generally, they need to comply with the safety standards of the importing country, such as China's CCC certification (if applicable). Specific certification requirements should be consulted with customs or professional institutions. How to check the tax rate for 871446? Tax rates may change. The latest tax rate can be obtained through the official website of the General Administration of Customs, tariff query platforms, or by consulting customs brokers. It is recommended to refer to the tariff at the time of actual declaration.