Chapter 87 covers vehicles and their parts and accessories in the Harmonized System, excluding railway and tramway vehicles. This chapter includes motor vehicles (such as tractors, passenger cars, trucks, motorcycles, bicycles, etc.) and parts and accessories specially or principally for such vehicles. As motorcycles are a type of motor vehicle, their parts and accessories are classified in this chapter, but note that certain general-purpose parts may be classified in other chapters according to material. Heading 8714 covers parts and accessories specially or principally for vehicles of headings 8711 to 8713. Heading 8711 includes motorcycles and mopeds with auxiliary pedals, 8712 includes bicycles, etc., and 8713 includes invalid carriages. Therefore, mirrors and reflectors for motorcycles, as dedicated accessories for motorcycles, are classified in this heading. Code 871466 is a 6-digit subheading: the first 2 digits '87' represent Chapter 87 vehicles and their parts and accessories; digits 3-4 '14' represent heading 8714, i.e., parts and accessories specially or principally for vehicles of headings 8711 to 8713; digits 5-6 '66' represent subheading 8714.66, specifically mirrors and reflectors for motorcycles. Among them, mirrors usually refer to rearview mirrors, and reflectors refer to reflective devices, both of which are safety accessories for motorcycles. The goods are mirrors and reflectors specially for motorcycles, belonging to motorcycle accessories, and motorcycles are classified in heading 8711, so their parts and accessories should be classified in 8714. Meanwhile, subheading 8714.66 explicitly lists 'mirrors and reflectors for motorcycles', so it is classified under this code. If they are general-purpose mirrors (such as for automobiles), they may be classified in 8708 or by material, but if specially for motorcycles, they are classified under this code.
Chapter
Chapter 87 covers vehicles and their parts and accessories in the Harmonized System, excluding railway and tramway vehicles. This chapter includes motor vehicles (such as tractors, passenger cars, trucks, motorcycles, bicycles, etc.) and parts and accessories specially or principally for such vehicles. As motorcycles are a type of motor vehicle, their parts and accessories are classified in this chapter, but note that certain general-purpose parts may be classified in other chapters according to material.
Heading
Heading 8714 covers parts and accessories specially or principally for vehicles of headings 8711 to 8713. Heading 8711 includes motorcycles and mopeds with auxiliary pedals, 8712 includes bicycles, etc., and 8713 includes invalid carriages. Therefore, mirrors and reflectors for motorcycles, as dedicated accessories for motorcycles, are classified in this heading.
Digit Breakdown
Code 871466 is a 6-digit subheading: the first 2 digits '87' represent Chapter 87 vehicles and their parts and accessories; digits 3-4 '14' represent heading 8714, i.e., parts and accessories specially or principally for vehicles of headings 8711 to 8713; digits 5-6 '66' represent subheading 8714.66, specifically mirrors and reflectors for motorcycles. Among them, mirrors usually refer to rearview mirrors, and reflectors refer to reflective devices, both of which are safety accessories for motorcycles.
Classification Basis
The goods are mirrors and reflectors specially for motorcycles, belonging to motorcycle accessories, and motorcycles are classified in heading 8711, so their parts and accessories should be classified in 8714. Meanwhile, subheading 8714.66 explicitly lists 'mirrors and reflectors for motorcycles', so it is classified under this code. If they are general-purpose mirrors (such as for automobiles), they may be classified in 8708 or by material, but if specially for motorcycles, they are classified under this code.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'motorcycle rearview mirror' or 'motorcycle reflector', which must be consistent with the actual item. Brand: Fill in the brand of the goods, such as 'Honda', 'Yamaha', or 'unbranded', which must be consistent with the packaging or actual item. Model: Fill in the model or part number of the goods, such as 'ABC-123', to facilitate identification of specific specifications. Material: Declare the main materials, such as glass for the mirror surface, plastic for the mirror housing, plastic or glass for the reflector, etc. Use: Clearly state for motorcycles, such as 'motorcycle rearview mirror' or 'motorcycle reflector', and do not write generically as 'for vehicles'. Applicable Vehicle Model: Fill in the specific motorcycle brand or model, such as 'suitable for Honda CB400', to prove specificity. Whether in Complete Sets or Parts: Declare whether it is in complete sets or parts, such as a rearview mirror assembly or a separate mirror lens, which affects classification. Product Name: Motorcycle rearview mirror; Brand: Honda; Model: CB400-001; Material: glass mirror surface, plastic mirror housing; Use: for motorcycles; Applicable Vehicle Model: Honda CB400; Whether in Complete Sets or Parts: complete set. Misclassifying motorcycle mirrors as automotive 8708, ignoring specificity. Failing to indicate 'for motorcycles' during declaration, leading to classification as general-purpose parts. Inaccurate material declaration, such as declaring a plastic mirror housing as metal, affecting classification.
Product Name
The specific name of the declared goods, such as 'motorcycle rearview mirror' or 'motorcycle reflector', which must be consistent with the actual item.
⚠️ Declaring generically as 'motorcycle accessories' without specifying the exact product name.
Brand
Fill in the brand of the goods, such as 'Honda', 'Yamaha', or 'unbranded', which must be consistent with the packaging or actual item.
⚠️ Incorrect or omitted brand declaration, leading to customs questioning.
Model
Fill in the model or part number of the goods, such as 'ABC-123', to facilitate identification of specific specifications.
⚠️ Incomplete model filling or inconsistency with the actual item.
Material
Declare the main materials, such as glass for the mirror surface, plastic for the mirror housing, plastic or glass for the reflector, etc.
⚠️ Inaccurate material declaration, such as declaring a plastic mirror housing as metal.
Use
Clearly state for motorcycles, such as 'motorcycle rearview mirror' or 'motorcycle reflector', and do not write generically as 'for vehicles'.
⚠️ Declaring the use as 'for automobiles' or 'general-purpose', leading to classification errors.
Applicable Vehicle Model
Fill in the specific motorcycle brand or model, such as 'suitable for Honda CB400', to prove specificity.
⚠️ Not filling in the applicable vehicle model, making it impossible to prove specificity.
Whether in Complete Sets or Parts
Declare whether it is in complete sets or parts, such as a rearview mirror assembly or a separate mirror lens, which affects classification.
⚠️ Declaring complete sets as separate parts, leading to classification differences.
Misclassifying motorcycle mirrors as automotive 8708, ignoring specificity.
Failing to indicate 'for motorcycles' during declaration, leading to classification as general-purpose parts.
Inaccurate material declaration, such as declaring a plastic mirror housing as metal, affecting classification.
🎯 Classification Logic
The core basis for classification is whether the goods are specially for motorcycles. According to the Harmonized System notes, heading 8714 includes parts and accessories specially or principally for vehicles of headings 8711 to 8713. Motorcycles are classified in 8711, and their mirrors and reflectors, as safety accessories, are explicitly listed in subheading 8714.66, so they should be classified in 8714.66. If the goods are general-purpose mirrors, they may be classified by material, but if specially for motorcycles, they must be classified under this code. 8708 Parts and accessories of motor vehicles: 8708 applies to parts and accessories for automobiles (8701-8705), while 8714 applies to motorcycles, bicycles, etc. If the mirror is specially for motorcycles, it is classified in 8714; if for automobiles, it is classified in 8708. 7009 Glass mirrors: 7009 includes glass mirrors, such as rearview mirrors, but unassembled glass mirror lenses may be classified in 7009, while assembled mirrors for motorcycles are classified in 8714. 8512 Lighting or signaling devices: 8512 includes lighting or signaling devices for motorcycles, such as lamps, but mirrors and reflectors are not lighting devices, so they are classified in 8714. 3926 Plastic articles: If the reflector is made of plastic and not dedicated, it may be classified in 3926, but reflectors specially for motorcycles are classified in 8714. Are the goods specially for motorcycles? Do they include mirrors or reflectors? Are they assembled? Are they for vehicles of heading 8711? Can they be classified under other more specific subheadings?
Basis
The core basis for classification is whether the goods are specially for motorcycles. According to the Harmonized System notes, heading 8714 includes parts and accessories specially or principally for vehicles of headings 8711 to 8713. Motorcycles are classified in 8711, and their mirrors and reflectors, as safety accessories, are explicitly listed in subheading 8714.66, so they should be classified in 8714.66. If the goods are general-purpose mirrors, they may be classified by material, but if specially for motorcycles, they must be classified under this code.
Confused Codes：
8708 - Parts and accessories of motor vehicles
8708 applies to parts and accessories for automobiles (8701-8705), while 8714 applies to motorcycles, bicycles, etc. If the mirror is specially for motorcycles, it is classified in 8714; if for automobiles, it is classified in 8708.
7009 - Glass mirrors
7009 includes glass mirrors, such as rearview mirrors, but unassembled glass mirror lenses may be classified in 7009, while assembled mirrors for motorcycles are classified in 8714.
8512 - Lighting or signaling devices
8512 includes lighting or signaling devices for motorcycles, such as lamps, but mirrors and reflectors are not lighting devices, so they are classified in 8714.
3926 - Plastic articles
If the reflector is made of plastic and not dedicated, it may be classified in 3926, but reflectors specially for motorcycles are classified in 8714.
Self-Check：
✓ Are the goods specially for motorcycles?
✓ Do they include mirrors or reflectors?
✓ Are they assembled?
✓ Are they for vehicles of heading 8711?
✓ Can they be classified under other more specific subheadings?
❓ FAQ
Why are motorcycle rearview mirrors and reflectors classified in 8714.66? Because 8714 is the heading for motorcycle parts and accessories, and 8714.66 explicitly lists 'mirrors and reflectors for motorcycles', so they are classified under this code. If for automobiles, they are classified in 8708. How to determine whether a mirror is specially for motorcycles or general-purpose? Judge based on design, packaging, brand, and applicable vehicle model. If it is clearly suitable for motorcycles and cannot be used for other vehicles, it is specially for motorcycles. How to fill in the material during declaration? Materials such as mirror surface and mirror housing should be declared separately, e.g., glass for the mirror surface and plastic for the mirror housing. Do not write generically as 'metal' or 'plastic'. What is the difference between a reflector and a mirror? A mirror is a rearview mirror used to observe behind; a reflector is a reflective device used to reflect light at night. Both are classified in 8714.66. If the mirror is in complete sets or parts, how to declare? Complete sets or parts should be declared as complete sets, indicating 'complete sets or parts' and listing all components. How to check the tax rate for motorcycle mirrors? The tax rate must be checked according to the latest customs tariff, through the General Administration of Customs website or by consulting a customs broker. This code does not provide specific tax rates. What are the consequences of classification errors? They may lead to customs questioning, tax supplements, fines, or even affect corporate credit. It is recommended to declare accurately and apply for pre-classification if necessary. How to confirm whether a mirror is assembled? Assembled means the mirror lens and mirror housing are assembled and ready for direct installation and use. Unassembled mirror lenses may be classified in 7009.
Q: Why are motorcycle rearview mirrors and reflectors classified in 8714.66?
A: Because 8714 is the heading for motorcycle parts and accessories, and 8714.66 explicitly lists 'mirrors and reflectors for motorcycles', so they are classified under this code. If for automobiles, they are classified in 8708.
Q: How to determine whether a mirror is specially for motorcycles or general-purpose?
A: Judge based on design, packaging, brand, and applicable vehicle model. If it is clearly suitable for motorcycles and cannot be used for other vehicles, it is specially for motorcycles.
Q: How to fill in the material during declaration?
A: Materials such as mirror surface and mirror housing should be declared separately, e.g., glass for the mirror surface and plastic for the mirror housing. Do not write generically as 'metal' or 'plastic'.
Q: What is the difference between a reflector and a mirror?
A: A mirror is a rearview mirror used to observe behind; a reflector is a reflective device used to reflect light at night. Both are classified in 8714.66.
Q: If the mirror is in complete sets or parts, how to declare?
A: Complete sets or parts should be declared as complete sets, indicating 'complete sets or parts' and listing all components.
Q: How to check the tax rate for motorcycle mirrors?
A: The tax rate must be checked according to the latest customs tariff, through the General Administration of Customs website or by consulting a customs broker. This code does not provide specific tax rates.
Q: What are the consequences of classification errors?
A: They may lead to customs questioning, tax supplements, fines, or even affect corporate credit. It is recommended to declare accurately and apply for pre-classification if necessary.
Q: How to confirm whether a mirror is assembled?
A: Assembled means the mirror lens and mirror housing are assembled and ready for direct installation and use. Unassembled mirror lenses may be classified in 7009.
⚠️ 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.