Chapter 87 covers various land motor vehicles and their trailers and semi-trailers, except railway vehicles, including automobiles, motorcycles, bicycles, vehicles for persons with disabilities, etc. This chapter includes not only complete vehicles but also parts and accessories specially or principally designed for these vehicles. Motorcycles and their parts are mainly classified under headings 8711 to 8714. Heading 8714 covers parts and accessories specially or principally designed for motorcycles of headings 8711 to 8713, including brakes, gearboxes, wheels, suspension systems, frames, fuel tanks, carburetors, etc. However, sidecars, as complete functional units, are also classified under this heading because they are dedicated accessories for motorcycles. Code 871460 is a six-digit subheading: the first 2 digits 87 represent Chapter 87 "Vehicles and their parts and accessories, other than railway or tramway rolling-stock"; digits 3-4, 14, represent heading 8714 "Parts and accessories of motorcycles and bicycles"; digits 5-6, 60, represent subheading 8714.60 "Sidecars for motorcycles". This subheading specifically covers motorcycle sidecars and their sidecar bodies, whether or not equipped with wheels or coupling devices. Sidecars are dedicated attachments for motorcycles, used for carrying passengers or goods, and their function is closely related to motorcycles, so they are classified under 8714 rather than 8716 (other vehicles) or 8711 (complete motorcycles). If a sidecar is used as an independent vehicle (such as being towed), it may be classified under 8716, but it is usually used in combination with a motorcycle, so it is classified under 8714.60.
Chapter
Chapter 87 covers various land motor vehicles and their trailers and semi-trailers, except railway vehicles, including automobiles, motorcycles, bicycles, vehicles for persons with disabilities, etc. This chapter includes not only complete vehicles but also parts and accessories specially or principally designed for these vehicles. Motorcycles and their parts are mainly classified under headings 8711 to 8714.
Heading
Heading 8714 covers parts and accessories specially or principally designed for motorcycles of headings 8711 to 8713, including brakes, gearboxes, wheels, suspension systems, frames, fuel tanks, carburetors, etc. However, sidecars, as complete functional units, are also classified under this heading because they are dedicated accessories for motorcycles.
Digit Breakdown
Code 871460 is a six-digit subheading: the first 2 digits 87 represent Chapter 87 "Vehicles and their parts and accessories, other than railway or tramway rolling-stock"; digits 3-4, 14, represent heading 8714 "Parts and accessories of motorcycles and bicycles"; digits 5-6, 60, represent subheading 8714.60 "Sidecars for motorcycles". This subheading specifically covers motorcycle sidecars and their sidecar bodies, whether or not equipped with wheels or coupling devices.
Classification Basis
Sidecars are dedicated attachments for motorcycles, used for carrying passengers or goods, and their function is closely related to motorcycles, so they are classified under 8714 rather than 8716 (other vehicles) or 8711 (complete motorcycles). If a sidecar is used as an independent vehicle (such as being towed), it may be classified under 8716, but it is usually used in combination with a motorcycle, so it is classified under 8714.60.
📝 Declaration Elements
Product name: The Chinese and foreign language names of the declared goods should accurately describe them as "sidecars and sidecar bodies for motorcycles" or specify the specific model. Brand: Fill in the brand or trademark of the sidecar; if there is no brand, fill in "unbranded". Model: Fill in the model or specification of the sidecar, such as SC-100, etc. Applicable vehicle model: Indicate the compatible motorcycle brand, model, and displacement, such as "suitable for Harley-Davidson 1200cc". Material: Main material, such as steel, aluminum, or fiberglass reinforced plastic. Whether equipped with wheels: State whether the sidecar includes wheels and the number of wheels. Whether containing coupling devices: State whether it includes brackets or fasteners for connection to the motorcycle. Product name: Sidecars and sidecar bodies for motorcycles; Brand: Unbranded; Model: SC-100; Applicable vehicle model: Suitable for Honda CB400; Material: Steel frame, fiberglass reinforced plastic body; Whether equipped with wheels: With 1 wheel; Whether containing coupling devices: Includes connecting bracket. Mistakenly declaring the sidecar as a "trailer" or "towed vehicle", leading to classification under 8716. Failure to indicate the applicable vehicle model, making it impossible to prove it is dedicated to motorcycles. Ignoring coupling device information, which may cause it to be regarded as an independent vehicle.
Product name
The Chinese and foreign language names of the declared goods should accurately describe them as "sidecars and sidecar bodies for motorcycles" or specify the specific model.
⚠️ Writing only "sidecar" without indicating it is for motorcycles, or mistakenly writing it as "trailer".
Brand
Fill in the brand or trademark of the sidecar; if there is no brand, fill in "unbranded".
⚠️ Mistakenly filling in the motorcycle brand as the sidecar brand.
Model
Fill in the model or specification of the sidecar, such as SC-100, etc.
⚠️ The model does not match the motorcycle or is left blank.
Applicable vehicle model
Indicate the compatible motorcycle brand, model, and displacement, such as "suitable for Harley-Davidson 1200cc".
⚠️ Failure to indicate the applicable vehicle model, leading to classification disputes.
Material
Main material, such as steel, aluminum, or fiberglass reinforced plastic.
⚠️ Vague material description, such as "metal".
Whether equipped with wheels
State whether the sidecar includes wheels and the number of wheels.
State whether it includes brackets or fasteners for connection to the motorcycle.
⚠️ Failure to state this, causing it to be mistaken for an independent vehicle.
Example: Product name: Sidecars and sidecar bodies for motorcycles; Brand: Unbranded; Model: SC-100; Applicable vehicle model: Suitable for Honda CB400; Material: Steel frame, fiberglass reinforced plastic body; Whether equipped with wheels: With 1 wheel; Whether containing coupling devices: Includes connecting bracket.
Common Mistakes:
Mistakenly declaring the sidecar as a "trailer" or "towed vehicle", leading to classification under 8716.
Failure to indicate the applicable vehicle model, making it impossible to prove it is dedicated to motorcycles.
Ignoring coupling device information, which may cause it to be regarded as an independent vehicle.
🎯 Classification Logic
Core basis for classification: The sidecar must be specially or principally designed for motorcycles (heading 8711) and used as an accessory in combination with a motorcycle. If the sidecar can travel independently as a vehicle (such as with power), it may be classified under 8711 or 8703. Usually sidecars are unpowered and rely on the motorcycle for traction, so they are classified under 8714.60. 8711 Motorcycles and mopeds fitted with auxiliary motors: 8711 covers complete motorcycles, including motorcycle combinations with sidecars; while 8714.60 covers only the sidecar itself, not including the motorcycle. 8716 Other vehicles (such as trailers and semi-trailers): 8716 covers non-powered vehicles such as trailers. If a sidecar is designed as an independent trailer, it is classified under 8716, but usually sidecars are used integrally with motorcycles. 8714.10 Motorcycle saddles: 8714.10 covers motorcycle seats, while 8714.60 covers the complete sidecar, including the body and wheels. 8714.20 Other parts of motorcycles: 8714.20 covers other parts not elsewhere specified. Because sidecars have a specific subheading 8714.60, they are not classified under 8714.20. 9503 Toy motorcycles and sidecars: 9503 covers toys, scaled down and without actual passenger-carrying function; while 8714.60 covers accessories for real vehicles. Is it specially designed for motorcycles? Does it include coupling devices? Is it equipped with wheels? Can it travel independently? Is it imported together with a motorcycle?
Basis
Core basis for classification: The sidecar must be specially or principally designed for motorcycles (heading 8711) and used as an accessory in combination with a motorcycle. If the sidecar can travel independently as a vehicle (such as with power), it may be classified under 8711 or 8703. Usually sidecars are unpowered and rely on the motorcycle for traction, so they are classified under 8714.60.
Confused Codes:
8711 - Motorcycles and mopeds fitted with auxiliary motors
8711 covers complete motorcycles, including motorcycle combinations with sidecars; while 8714.60 covers only the sidecar itself, not including the motorcycle.
8716 - Other vehicles (such as trailers and semi-trailers)
8716 covers non-powered vehicles such as trailers. If a sidecar is designed as an independent trailer, it is classified under 8716, but usually sidecars are used integrally with motorcycles.
8714.10 - Motorcycle saddles
8714.10 covers motorcycle seats, while 8714.60 covers the complete sidecar, including the body and wheels.
8714.20 - Other parts of motorcycles
8714.20 covers other parts not elsewhere specified. Because sidecars have a specific subheading 8714.60, they are not classified under 8714.20.
9503 - Toy motorcycles and sidecars
9503 covers toys, scaled down and without actual passenger-carrying function; while 8714.60 covers accessories for real vehicles.
Self-Check:
✓ Is it specially designed for motorcycles?
✓ Does it include coupling devices?
✓ Is it equipped with wheels?
✓ Can it travel independently?
✓ Is it imported together with a motorcycle?
❓ FAQ
If a sidecar and motorcycle are imported together, should they be declared separately or combined? They should be declared separately. The motorcycle is classified under 8711, and the sidecar under 8714.60. If declared combined, it may be mistakenly classified as a complete vehicle, leading to tax rate differences. It is recommended to declare them separately, providing their respective product names, models, and uses. Are sidecars for electric motorcycles also classified under 8714.60? Yes. As long as the sidecar is specially designed for motorcycles (including electric motorcycles), regardless of the power type, it is classified under 8714.60. However, note that if the sidecar has its own power, it may be classified under 8711 or 8703. How are sidecar parts such as sidecar bodies and brackets classified? If sidecar parts are specially designed for sidecars, they are generally also classified under 8714.60. However, if the parts are highly versatile, they may be classified under 8714.20 or other subheadings. It is recommended to provide detailed use and compatibility information. What declaration elements are required for importing sidecars? Product name, brand, model, applicable vehicle model, material, whether equipped with wheels, whether containing coupling devices, etc. are required. Accurate declaration helps expedite customs clearance and avoid classification disputes. How to distinguish a sidecar from a trailer (towed vehicle)? A sidecar is connected to the side of a motorcycle, usually with one wheel, used for carrying passengers or goods, and does not travel independently; a trailer is an independent vehicle with its own wheels and drawbar, classified under 8716. The key is whether it is used integrally with a motorcycle. How to check the import tax rate for 871460? You can check the latest tariff, value-added tax, and consumption tax by entering HS code 871460 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tax rates may be adjusted with policy changes, and the official rates shall prevail. If sidecars are exported to the EU, is the HS code the same? The first six digits of the EU HS code are the same as those of China, both being 871460. However, the latter digits may differ, and the specific subheading needs to be checked according to the EU TARIC. When exporting, it is recommended to use the EU code and confirm additional requirements. What are the consequences of incorrect sidecar classification? Incorrect classification may lead to supplementary tax payments, fines, cargo detention, or even administrative penalties. It is recommended to consult a professional customs broker or customs authority to ensure the code is accurate. If uncertain, you may apply for advance classification.
Q: If a sidecar and motorcycle are imported together, should they be declared separately or combined?
A: They should be declared separately. The motorcycle is classified under 8711, and the sidecar under 8714.60. If declared combined, it may be mistakenly classified as a complete vehicle, leading to tax rate differences. It is recommended to declare them separately, providing their respective product names, models, and uses.
Q: Are sidecars for electric motorcycles also classified under 8714.60?
A: Yes. As long as the sidecar is specially designed for motorcycles (including electric motorcycles), regardless of the power type, it is classified under 8714.60. However, note that if the sidecar has its own power, it may be classified under 8711 or 8703.
Q: How are sidecar parts such as sidecar bodies and brackets classified?
A: If sidecar parts are specially designed for sidecars, they are generally also classified under 8714.60. However, if the parts are highly versatile, they may be classified under 8714.20 or other subheadings. It is recommended to provide detailed use and compatibility information.
Q: What declaration elements are required for importing sidecars?
A: Product name, brand, model, applicable vehicle model, material, whether equipped with wheels, whether containing coupling devices, etc. are required. Accurate declaration helps expedite customs clearance and avoid classification disputes.
Q: How to distinguish a sidecar from a trailer (towed vehicle)?
A: A sidecar is connected to the side of a motorcycle, usually with one wheel, used for carrying passengers or goods, and does not travel independently; a trailer is an independent vehicle with its own wheels and drawbar, classified under 8716. The key is whether it is used integrally with a motorcycle.
Q: How to check the import tax rate for 871460?
A: You can check the latest tariff, value-added tax, and consumption tax by entering HS code 871460 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tax rates may be adjusted with policy changes, and the official rates shall prevail.
Q: If sidecars are exported to the EU, is the HS code the same?
A: The first six digits of the EU HS code are the same as those of China, both being 871460. However, the latter digits may differ, and the specific subheading needs to be checked according to the EU TARIC. When exporting, it is recommended to use the EU code and confirm additional requirements.
Q: What are the consequences of incorrect sidecar classification?
A: Incorrect classification may lead to supplementary tax payments, fines, cargo detention, or even administrative penalties. It is recommended to consult a professional customs broker or customs authority to ensure the code is accurate. If uncertain, you may apply for advance classification.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.