Chapter 87 covers motor vehicles other than railway or tramway rolling stock, and parts and accessories thereof. It includes tractors, passenger vehicles, goods vehicles, special purpose vehicles (such as fire engines, crane chassis), as well as motorcycles, bicycles, etc. This chapter includes not only complete vehicles but also their dedicated parts and accessories, but attention must be paid to the principles of parts classification: if the parts are general-purpose items (such as bolts, washers), they may be classified under Chapter 73; if they are dedicated to vehicles, they are classified under Chapter 87. Heading 8714 specifically covers parts and accessories of non-motorized or motorized two-wheeled and three-wheeled vehicles such as motorcycles and bicycles. It includes frames, forks, wheel hubs, brakes, transmissions, saddles, pedals, sprockets, cranks, and various dedicated fasteners such as washers, pins, etc. However, general-purpose fasteners (such as standard bolts, nuts) and electrical parts (such as lamps, horns) are excluded. 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 'Parts and accessories of motorcycles and bicycles'. The 5th-6th digits 77: indicate subheading 8714.77 'Washers and pins for motorcycles'. Among them, the 5th digit 7 indicates the motorcycle parts category, and the 6th digit 7 further subdivides into washers and pins. The overall code 871477 refers to washers and pins dedicated to motorcycles. This commodity is a washer and pin dedicated to motorcycles, belonging to motorcycle parts. According to General Rules of Interpretation 1 and 6, it should be classified under Chapter 87, and by specific name under 8714.77. It is not classified under 7318 (general-purpose fasteners) because its design and dimensions are dedicated to motorcycles, possessing specificity; it is not classified under 8714.10 (motorcycle parts) because 8714.77 is a more specific subheading.

Product Name: The Chinese and English names of the declared commodity, which should be specific and clear, such as 'Motorcycle Washer' or 'Motorcycle Pin'. Material: The main material of the declared commodity, such as carbon steel, stainless steel, alloy steel, copper, etc., which affects classification and tariff rates. Use: Clearly declare that the commodity is dedicated to motorcycles, such as 'for motorcycle engines', 'for motorcycle frames', etc. Brand: The brand of the declared commodity; if no brand, fill in 'No Brand'. Brand affects intellectual property rights and price. Model: The model of the declared commodity, such as 'W-123', for customs identification and classification. Dimensions: The dimensions of the declared commodity, such as diameter, thickness, length, etc., used to distinguish different specifications. Is It a Standard Part: Declare whether it is a standard general-purpose part; if it is a standard part, it may be classified under Chapter 73. Customs declaration example: Product Name: Motorcycle Washer Material: Stainless Steel Use: Dedicated for motorcycle engines Brand: No Brand Model: W-123 Dimensions: Outer diameter 10mm, inner diameter 6mm, thickness 1mm Is It a Standard Part: No HS Code: 87147700 Quantity: 1000 pieces Unit Price: 0.1 USD Total Price: 100 USD Origin: China Failure to indicate 'for motorcycle use', leading to classification under general-purpose fasteners 7318. False declaration of material, such as declaring stainless steel as carbon steel, affecting tariff rates. Mistakenly declaring standard parts as dedicated parts, unable to enjoy the tariff rate for dedicated parts.

Core basis for classification: 1. The commodity must be dedicated to motorcycles, possessing specificity and not usable for other machinery; 2. The commodity is a washer or pin, conforming to the description of subheading 8714.77; 3. Exclude general-purpose fasteners (classified under 7318) and electrical parts (classified under 8511, etc.). If the commodity is a general-purpose standard part, even if used for motorcycles, it should be classified as a general-purpose part. 7318 Iron or steel fasteners: 7318 covers general-purpose fasteners, such as standard bolts, nuts, washers, without specificity; 871477 covers washers and pins dedicated to motorcycles, with dedicated design. 871410 Motorcycle parts: 871410 covers other motorcycle parts, such as frames, brakes; 871477 covers specifically named washers and pins, a more specific subheading. 871419 Other motorcycle parts: 871419 covers other motorcycle parts; if washers and pins were not specifically named, they would be classified here, but 871477 already provides specific naming. 731822 Spring washers: 731822 covers general-purpose spring washers, without specificity; if they are spring washers dedicated to motorcycles, they should still be classified under 871477. Is the commodity dedicated to motorcycles? Is the commodity a washer or pin? Is it a standard general-purpose part? Does the material affect classification? Is there a more specific subheading available?

How to determine whether a motorcycle washer is a dedicated part or a general-purpose part? Dedicated parts typically have non-standard dimensions, special designs, or match specific motorcycle locations, and cannot be used for other machinery; general-purpose parts conform to national or industry standards and can be used for various equipment. If uncertain, refer to the manufacturer's parts catalog or provide technical documentation. What declaration elements are required for motorcycle pins and washers classified under 871477? Product name, material, use, brand, model, dimensions, whether it is a standard part, etc. are required. The use must be clearly stated as dedicated to motorcycles, material affects classification, and dimensions and model help customs identification. If a motorcycle washer is a standard part but only used for motorcycles, which code should it be classified under? According to classification principles, if it is a standard general-purpose part, even if dedicated to motorcycles, it should be classified under 7318 (general-purpose fasteners). However, if the standard part has been specially processed to be only suitable for motorcycles, it may still be classified under 871477. It is recommended to consult customs or obtain advance classification ruling. What is the difference between 871477 and 871410? 871477 is a specifically named subheading for washers and pins for motorcycles, while 871410 covers other motorcycle parts (such as frames, forks, etc.). If the commodity is a washer or pin, it should be classified under 871477 with priority. What should I do if customs questions the classification when importing motorcycle washers? You can provide technical documentation, drawings, use descriptions, manufacturer's parts catalog, etc., to prove that they are dedicated to motorcycles and are not general-purpose parts. If necessary, apply for advance classification ruling. How to check the tariff rates for motorcycle washers and pins? You can check the China Customs Import and Export Tariff or query through the General Administration of Customs website or the Single Window. Tariff rates may vary depending on trade agreements and country of origin; it is recommended to refer to the latest tariff schedule. For cross-border e-commerce retail of motorcycle washers, is it also necessary to declare under 871477? Yes, cross-border e-commerce retail exports or imports also need to be declared according to HS codes. For small parcel mail, simplified declaration may apply, but the code must still be accurate. What is the export tax rebate rate for motorcycle washers and pins? The export tax rebate rate depends on the commodity code and the latest policies; you can query through the State Taxation Administration or Customs. Generally, the export tax rebate rate for motorcycle parts is relatively high, but the actual policy shall prevail.