Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. This includes automobiles, motorcycles, bicycles, trailers, etc., as well as parts and accessories specially designed or principally designed for these vehicles. This chapter does not include certain specific parts such as batteries, tires, etc., which are classified in other chapters respectively. Heading 8714 is specifically used to classify parts and accessories of non-motorized or motorized vehicles such as motorcycles and bicycles. This includes frames, forks, wheels, brakes, transmissions, saddles, pedals, etc. However, certain electrical or electronic devices, such as speedometers and tachometers, if specially designed for motorcycles, are also classified under this heading. The first 2 digits 87 indicate Chapter 87 (Vehicles and parts and accessories thereof, other than railway or tramway rolling stock). The 3rd-4th digits 14 indicate heading 8714, i.e., parts and accessories of vehicles such as motorcycles and bicycles. The 5th-6th digits 67 indicate subheading 8714.67, specifically referring to speedometers and tachometers for motorcycles. Note: Subheading 8714.67 is a newly added subheading in the 2017 version of the HS, and may have been classified under other subheadings previously. The goods are speedometers and tachometers specially designed for motorcycles, belonging to parts or accessories of motorcycles. Since motorcycles are classified under heading 8711, their parts should be classified under 8714. Although speedometers and tachometers are electrical measuring instruments, because they are specially designed for motorcycles, according to General Rules of Interpretation 1 and 6, they should be classified under 8714.67, rather than measuring instruments of Chapter 90.

Product Name: The specific name of the declared commodity, such as "speedometer for motorcycles," "tachometer for motorcycles," or "combined speedometer and tachometer instrument for motorcycles." Brand: Fill in the brand name of the product; if there is no brand, fill in "no brand." Model: Fill in the model or specification of the product, such as "XJ-123." Applicable Vehicle Type: Indicate the applicable motorcycle type or displacement, such as "suitable for 250cc displacement motorcycles." Working Principle: Briefly explain the working principle of the speedometer and tachometer, such as "mechanical," "electronic," or "electromagnetic." Whether Combined Instrument: Indicate whether it is a combined instrument of speedometer and tachometer, or a separate speedometer/tachometer. Material: Main materials, such as plastic housing, metal components, etc. Country of Origin: The country or region where the commodity is manufactured. Product Name: Combined speedometer and tachometer instrument for motorcycles; Brand: XX; Model: XJ-123; Applicable Vehicle Type: Suitable for 250cc displacement motorcycles; Working Principle: Electronic; Whether Combined Instrument: Yes; Material: Plastic housing, internal electronic components; Country of Origin: China. Not indicating "for motorcycles," resulting in classification under Chapter 90 measuring instruments. Splitting a combined instrument into separate speedometer and tachometer declarations, which may be deemed as the same commodity. Vague filling of working principle, such as only filling "electronic" without specifying the specific principle.

The core determination basis for classification is: whether the commodity is specially designed for motorcycles. According to the Explanatory Notes to the Harmonized System, heading 8714 includes parts and accessories specially designed or principally designed for vehicles of headings 8711 to 8713. Although speedometers and tachometers are measuring instruments, because they are specially designed for motorcycles, they should be classified under 8714.67. If they are general-purpose instruments, they may be classified under Chapter 90. 9029.20 Speedometers and tachometers: 9029.20 is for general-purpose speedometers and tachometers, not specially designed for motorcycles, while 8714.67 is specially designed for motorcycles. If the instrument can be applied to multiple vehicles, it is classified under 9029.20. 8714.10 Motorcycle saddles: 8714.10 is for motorcycle saddles, unrelated to instruments. However, both belong to motorcycle parts, and attention should be paid to distinguish them. 8714.99 Other motorcycle parts: 8714.99 is for other motorcycle parts not elsewhere specified, but speedometers and tachometers are specifically listed under 8714.67, so they are not classified under 8714.99. 9028.90 Other measuring instruments: 9028.90 is for other measuring instruments. If speedometers or tachometers are not specially designed for motorcycles, they may be classified here. Is it specially designed for motorcycles? Is it a speedometer or tachometer? Is it a combined instrument? Can it be applied to other vehicles? Have the brand and model been correctly declared?

Which HS code should speedometers and tachometers for motorcycles be classified under? They should be classified under HS code 8714.67, i.e., speedometers and tachometers for motorcycles. This code is a newly added subheading in the 2017 version of the HS, specifically for such commodities. If the speedometer is general-purpose, can it be classified under 8714.67? No. 8714.67 only applies to speedometers and tachometers specially designed for motorcycles. If the speedometer can be applied to multiple vehicles, it should be classified under 9029.20 of Chapter 90. What elements need attention during declaration? It is necessary to declare the product name, brand, model, applicable vehicle type, working principle, whether it is a combined instrument, material, country of origin, etc. In particular, "for motorcycles" must be indicated, and relevant certificates should be provided. How should a combined instrument be declared? A combined instrument should be declared as a whole as "combined speedometer and tachometer instrument for motorcycles," and whether it is combined should be indicated. It cannot be split into two commodities for declaration. What is the main difference between 8714.67 and 9029.20? 8714.67 is specially designed for motorcycles, while 9029.20 is for general-purpose speedometers and tachometers. The difference lies in whether it is specially designed for motorcycles. If a motorcycle instrument has other functions, such as fuel level display, how should it be classified? If the main functions are speedometer and tachometer, even with other auxiliary functions, it is still classified under 8714.67. If other functions are the main functions, it may be classified under other codes. How to inquire about the tax rate for 8714.67? Tax rates may change. It is recommended to consult the latest "Import and Export Tariff of the People's Republic of China" or inquire through the website of the General Administration of Customs. You may also consult a professional customs broker. Are HS codes consistent when exporting to different countries? The first 6 digits of the HS code are internationally standardized, but individual countries may adjust the later digits. When exporting, it is necessary to confirm the specific code of the destination country.