Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles (such as cars, trucks, motorcycles), tractors, bicycles, wheelchairs, etc., as well as their dedicated parts and accessories. The core of this chapter is 'land transport vehicles' and their 'dedicated or mainly used' parts and components. Heading 8714 specifically covers 'parts and accessories of vehicles such as motorcycles and bicycles', including saddles, frames, wheel hubs, brakes, transmissions, lights, instruments, etc. However, note: this heading does not include power units such as engines and motors (classified under Chapter 85), nor does it include general electronic components (such as bulbs, switches, etc., which may be classified under Chapter 85). The first 2 digits '87' represent Chapter 87 (Vehicles and parts and accessories thereof, other than railway or tramway rolling stock). The 3rd-4th digits '14' represent heading 8714, i.e., 'parts and accessories of vehicles such as motorcycles and bicycles'. The 5th-6th digits '64' are a subheading, further subdivided under 8714, specifically 'tail lights and brake lights for motorcycles'. Therefore, 871464 specifically refers to tail lights and brake lights (including combination lights) dedicated to motorcycles, regardless of whether they contain other functions (such as turn signals). This commodity is a motorcycle-specific tail light and brake light, belonging to the electrical lighting and signaling devices of motorcycles, and is a dedicated part of motorcycles. According to General Rules of Interpretation 1 and 6, it should be classified under heading 8714. It cannot be classified under Chapter 85 (such as 8512 for lighting devices for bicycles or motorcycles), because the notes to Chapter 85 explicitly exclude parts of Chapter 87; nor can it be classified under other subheadings of 8714 (such as 8714.10 saddles, 8714.20 other), because tail lights and brake lights have an independent subheading.
Chapter
Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes motor vehicles (such as cars, trucks, motorcycles), tractors, bicycles, wheelchairs, etc., as well as their dedicated parts and accessories. The core of this chapter is 'land transport vehicles' and their 'dedicated or mainly used' parts and components.
Heading
Heading 8714 specifically covers 'parts and accessories of vehicles such as motorcycles and bicycles', including saddles, frames, wheel hubs, brakes, transmissions, lights, instruments, etc. However, note: this heading does not include power units such as engines and motors (classified under Chapter 85), nor does it include general electronic components (such as bulbs, switches, etc., which may be classified under Chapter 85).
Digit Breakdown
The first 2 digits '87' represent Chapter 87 (Vehicles and parts and accessories thereof, other than railway or tramway rolling stock). The 3rd-4th digits '14' represent heading 8714, i.e., 'parts and accessories of vehicles such as motorcycles and bicycles'. The 5th-6th digits '64' are a subheading, further subdivided under 8714, specifically 'tail lights and brake lights for motorcycles'. Therefore, 871464 specifically refers to tail lights and brake lights (including combination lights) dedicated to motorcycles, regardless of whether they contain other functions (such as turn signals).
Classification Basis
This commodity is a motorcycle-specific tail light and brake light, belonging to the electrical lighting and signaling devices of motorcycles, and is a dedicated part of motorcycles. According to General Rules of Interpretation 1 and 6, it should be classified under heading 8714. It cannot be classified under Chapter 85 (such as 8512 for lighting devices for bicycles or motorcycles), because the notes to Chapter 85 explicitly exclude parts of Chapter 87; nor can it be classified under other subheadings of 8714 (such as 8714.10 saddles, 8714.20 other), because tail lights and brake lights have an independent subheading.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'motorcycle tail light', 'motorcycle brake light', or 'motorcycle tail light and brake light combination' Brand: Fill in the brand of the light, such as 'XX brand'; if no brand, fill in 'no brand' Model: Fill in the manufacturer's model or part number to distinguish different specifications Applicable Vehicle Model: Indicate the applicable motorcycle type or specific model, such as 'suitable for XX brand XX model motorcycle' Material: Main materials, such as lampshade is plastic, lamp holder is metal, etc. Function: Explain the light function, such as 'tail light', 'brake light', or 'integrated tail light and brake light' Whether Contains Bulb: Indicate whether a bulb (light source) is included, such as 'contains LED bulb' or 'does not contain bulb' Original or Aftermarket Part: Indicate whether it is an original equipment manufacturer (OEM) part or aftermarket part Product Name: Motorcycle tail light and brake light combination; Brand: XX brand; Model: TL-2024; Applicable Vehicle Model: Suitable for Honda CB400; Material: Lampshade is ABS plastic, lamp holder is metal; Function: Integrated tail light and brake light; Whether Contains Bulb: Contains LED bulb; Original or Aftermarket Part: Aftermarket part. Declaring tail light and brake light separately, but they are actually a combination light and should be declared together. Not indicating whether a bulb is included, leading to classification disputes (including a bulb may involve Chapter 85). Brand and model filled in reversed, causing logical errors in the customs declaration form. Applicable vehicle model is too general, such as only writing 'motorcycle', which may require supplementation.
Product Name
The specific name of the declared commodity, such as 'motorcycle tail light', 'motorcycle brake light', or 'motorcycle tail light and brake light combination'
⚠️ Only writing 'vehicle light' or 'motorcycle light', without specifying tail light/brake light
Brand
Fill in the brand of the light, such as 'XX brand'; if no brand, fill in 'no brand'
⚠️ Mistaking trademark or model as brand
Model
Fill in the manufacturer's model or part number to distinguish different specifications
⚠️ Confusing model with brand, or leaving it blank
Applicable Vehicle Model
Indicate the applicable motorcycle type or specific model, such as 'suitable for XX brand XX model motorcycle'
⚠️ Only writing 'for motorcycle use', without specifying the model
Material
Main materials, such as lampshade is plastic, lamp holder is metal, etc.
⚠️ Only writing 'plastic' or 'metal', without specifying the specific parts
Function
Explain the light function, such as 'tail light', 'brake light', or 'integrated tail light and brake light'
⚠️ Confusing tail light and brake light functions
Whether Contains Bulb
Indicate whether a bulb (light source) is included, such as 'contains LED bulb' or 'does not contain bulb'
⚠️ Not indicating whether a light source is included, affecting classification
Original or Aftermarket Part
Indicate whether it is an original equipment manufacturer (OEM) part or aftermarket part
⚠️ Ignoring this item, but it may affect price and regulatory conditions
Example： Product Name: Motorcycle tail light and brake light combination; Brand: XX brand; Model: TL-2024; Applicable Vehicle Model: Suitable for Honda CB400; Material: Lampshade is ABS plastic, lamp holder is metal; Function: Integrated tail light and brake light; Whether Contains Bulb: Contains LED bulb; Original or Aftermarket Part: Aftermarket part.
Common Mistakes：
Declaring tail light and brake light separately, but they are actually a combination light and should be declared together.
Not indicating whether a bulb is included, leading to classification disputes (including a bulb may involve Chapter 85).
Brand and model filled in reversed, causing logical errors in the customs declaration form.
Applicable vehicle model is too general, such as only writing 'motorcycle', which may require supplementation.
🎯 Classification Logic
Core basis for classification: 1) Whether the commodity is a dedicated part for motorcycles; 2) Whether it is a tail light or brake light; 3) Whether it belongs to electrical lighting and signaling devices. According to HS notes, if motorcycle parts are not specifically named in other headings, they should be classified under 8714. However, Chapter 85 heading 8512 includes lighting or signaling devices for bicycles or motorcycles, but the notes to Chapter 85 explicitly exclude parts of Chapter 87. Therefore, motorcycle-specific tail lights and brake lights should be classified under 8714.64. If they are general bulbs, they are classified under 8539. 8512.20 Lighting or signaling devices for bicycles or motorcycles: 8512.20 covers lighting or signaling devices for bicycles or motorcycles, but according to the notes to Chapter 85, this heading does not apply to parts of Chapter 87. Therefore, motorcycle-specific tail lights and brake lights should be classified under 8714.64, while 8512.20 generally applies to non-dedicated or general-purpose lights. 8714.10 Motorcycle saddles: 8714.10 is for motorcycle saddles, completely different in function from tail lights and brake lights, and should not be confused. 8714.20 Other motorcycle parts: 8714.20 is for other motorcycle parts, but tail lights and brake lights are specifically named in 8714.64, so they are not classified under 8714.20. 8539.29 Other electric filament or discharge lamps: If bulbs (such as LED bulbs) are imported separately and do not constitute motorcycle-specific lighting fixtures, they should be classified under 8539.29. But if they are complete lighting fixtures, they are classified under 8714.64. 9405.40 Other electric lamps and lighting fittings: 9405.40 is for general lighting fixtures and does not apply to motorcycle-specific signal lights. Motorcycle tail lights and brake lights are vehicle-specific and should be classified under 8714.64. Is it clearly for motorcycle-specific use? Does it include tail light and/or brake light functions? Does it contain a bulb or light source? Is it combined with other lights (such as turn signals)? Is it an original or aftermarket part?
Basis
Core basis for classification: 1) Whether the commodity is a dedicated part for motorcycles; 2) Whether it is a tail light or brake light; 3) Whether it belongs to electrical lighting and signaling devices. According to HS notes, if motorcycle parts are not specifically named in other headings, they should be classified under 8714. However, Chapter 85 heading 8512 includes lighting or signaling devices for bicycles or motorcycles, but the notes to Chapter 85 explicitly exclude parts of Chapter 87. Therefore, motorcycle-specific tail lights and brake lights should be classified under 8714.64. If they are general bulbs, they are classified under 8539.
Confused Codes：
8512.20 - Lighting or signaling devices for bicycles or motorcycles
8512.20 covers lighting or signaling devices for bicycles or motorcycles, but according to the notes to Chapter 85, this heading does not apply to parts of Chapter 87. Therefore, motorcycle-specific tail lights and brake lights should be classified under 8714.64, while 8512.20 generally applies to non-dedicated or general-purpose lights.
8714.10 - Motorcycle saddles
8714.10 is for motorcycle saddles, completely different in function from tail lights and brake lights, and should not be confused.
8714.20 - Other motorcycle parts
8714.20 is for other motorcycle parts, but tail lights and brake lights are specifically named in 8714.64, so they are not classified under 8714.20.
8539.29 - Other electric filament or discharge lamps
If bulbs (such as LED bulbs) are imported separately and do not constitute motorcycle-specific lighting fixtures, they should be classified under 8539.29. But if they are complete lighting fixtures, they are classified under 8714.64.
9405.40 - Other electric lamps and lighting fittings
9405.40 is for general lighting fixtures and does not apply to motorcycle-specific signal lights. Motorcycle tail lights and brake lights are vehicle-specific and should be classified under 8714.64.
Self-Check：
✓ Is it clearly for motorcycle-specific use?
✓ Does it include tail light and/or brake light functions?
✓ Does it contain a bulb or light source?
✓ Is it combined with other lights (such as turn signals)?
✓ Is it an original or aftermarket part?
❓ FAQ
Why are motorcycle tail lights and brake lights classified under 8714 instead of 8512? According to HS classification rules, the notes to Chapter 85 explicitly exclude parts of Chapter 87. Motorcycle tail lights and brake lights are dedicated parts for motorcycles and should be classified under 8714.64. Although 8512 covers motorcycle lighting devices, it only applies to non-dedicated or general-purpose types, and when there is a conflict with Chapter 87 parts, Chapter 87 takes precedence. If the tail light and brake light are separate, how should they be declared? If imported separately, they should be declared as 'motorcycle tail light' and 'motorcycle brake light' respectively, but the HS code is 8714.64 for both. If combined, declare as 'motorcycle tail light and brake light combination', also classified under 8714.64. Are tail lights with LED bulbs classified under 8714.64? Yes, as long as the light fixture is a complete motorcycle-specific fixture, even if it contains LED bulbs, it is classified under 8714.64. However, if LED bulbs are imported separately, they are classified under 8539.29. How to inquire about the import tariff rate for 8714.64? Tariff rates vary by country, trade agreements, and year. It is recommended to check the customs official website or tariff inquiry system, enter HS code 8714.64 to obtain the most-favored-nation rate, value-added tax rate, etc. You can also consult a customs broker. What regulatory conditions should be noted when declaring motorcycle tail lights and brake lights? Usually, CCC certification (if applicable), conformity declaration, etc., are required. Specific regulatory conditions vary by country. It is recommended to check the customs regulatory conditions codes. For example, China may require CCC certification. If the tail light also has a turn signal function, how should it be classified? If the tail light, brake light, and turn signal are combined, it is still classified under 8714.64, because this subheading covers tail lights and brake lights, and even with an additional turn signal function, the main classification does not change. However, if turn signals are imported separately, they are classified under 8714.65 (turn signals for motorcycles). For cross-border e-commerce sales of motorcycle tail lights, how to determine the HS code? First confirm whether it is motorcycle-specific, then confirm the function. If it is a tail light or brake light, use 8714.64. Note that the declaration elements must be complete, such as brand, model, applicable vehicle model, etc. What is the difference between 8714.64 and 8714.65? 8714.64 is for motorcycle tail lights and brake lights, 8714.65 is for motorcycle turn signals, headlights, and reflectors. If a light has both tail light and turn signal functions, it is usually classified according to the main function, but if it is a combination light, it may be classified under 8714.64.
Q: Why are motorcycle tail lights and brake lights classified under 8714 instead of 8512?
A: According to HS classification rules, the notes to Chapter 85 explicitly exclude parts of Chapter 87. Motorcycle tail lights and brake lights are dedicated parts for motorcycles and should be classified under 8714.64. Although 8512 covers motorcycle lighting devices, it only applies to non-dedicated or general-purpose types, and when there is a conflict with Chapter 87 parts, Chapter 87 takes precedence.
Q: If the tail light and brake light are separate, how should they be declared?
A: If imported separately, they should be declared as 'motorcycle tail light' and 'motorcycle brake light' respectively, but the HS code is 8714.64 for both. If combined, declare as 'motorcycle tail light and brake light combination', also classified under 8714.64.
Q: Are tail lights with LED bulbs classified under 8714.64?
A: Yes, as long as the light fixture is a complete motorcycle-specific fixture, even if it contains LED bulbs, it is classified under 8714.64. However, if LED bulbs are imported separately, they are classified under 8539.29.
Q: How to inquire about the import tariff rate for 8714.64?
A: Tariff rates vary by country, trade agreements, and year. It is recommended to check the customs official website or tariff inquiry system, enter HS code 8714.64 to obtain the most-favored-nation rate, value-added tax rate, etc. You can also consult a customs broker.
Q: What regulatory conditions should be noted when declaring motorcycle tail lights and brake lights?
A: Usually, CCC certification (if applicable), conformity declaration, etc., are required. Specific regulatory conditions vary by country. It is recommended to check the customs regulatory conditions codes. For example, China may require CCC certification.
Q: If the tail light also has a turn signal function, how should it be classified?
A: If the tail light, brake light, and turn signal are combined, it is still classified under 8714.64, because this subheading covers tail lights and brake lights, and even with an additional turn signal function, the main classification does not change. However, if turn signals are imported separately, they are classified under 8714.65 (turn signals for motorcycles).
Q: For cross-border e-commerce sales of motorcycle tail lights, how to determine the HS code?
A: First confirm whether it is motorcycle-specific, then confirm the function. If it is a tail light or brake light, use 8714.64. Note that the declaration elements must be complete, such as brand, model, applicable vehicle model, etc.
Q: What is the difference between 8714.64 and 8714.65?
A: 8714.64 is for motorcycle tail lights and brake lights, 8714.65 is for motorcycle turn signals, headlights, and reflectors. If a light has both tail light and turn signal functions, it is usually classified according to the main function, but if it is a combination light, it may be classified under 8714.64.
⚠️ 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.