Chapter 87 covers 'Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof' in the Harmonized System. This chapter includes motor vehicles (such as automobiles, motorcycles, tractors), non-motor vehicles (such as bicycles, horse-drawn carriages), and parts and accessories specially designed or principally designed for these vehicles. It should be noted that this chapter does not include certain specific types of vehicles, such as railway vehicles (Chapter 86), aircraft (Chapter 88), or ships (Chapter 89). In addition, the classification of parts under this chapter must follow the notes rules, generally giving priority to the parts headings of this chapter rather than the general parts headings of other chapters. Heading 8714 covers 'Parts and accessories of motorcycles and bicycles', including parts and accessories specially designed or principally designed for motorcycles (including mopeds) and bicycles. The parts under this heading are wide-ranging, such as frames, forks, wheels, brakes, gearboxes, clutches, steering devices, lamps, instruments, etc. However, it should be noted that certain parts may not be classified under this heading if they fall under a more specific description of another heading, such as engine parts (classified under 8407 or 8408), electrical equipment (classified under 8511 or 8512), etc. HS code 871490 is a six-digit subheading code. The first 2 digits '87' represent Chapter 87 'Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof'. The 3rd-4th digits '14' represent heading 8714 'Parts and accessories of motorcycles and bicycles'. The 5th-6th digits '90' represent subheading 8714.90, i.e., 'Other' parts and accessories. This subheading is a residual subheading used to cover parts and accessories not explicitly named in other subheadings under 8714 (such as 8714.11 to 8714.19, specifically including saddles, wheels, brakes, etc.). Therefore, motorcycle throttle bodies are classified under this subheading because they do not fall under other more specific subheadings and are specially designed for motorcycles. The motorcycle throttle body is a key component of the motorcycle engine intake system, specially designed for motorcycles, and belongs to motorcycle parts. According to the General Rules for the Interpretation of the Harmonized System, it should be classified under Chapter 87, and because it is specially designed for motorcycles, under heading 8714. Under heading 8714, there is no more specific subheading covering throttle bodies, so it is classified under subheading 8714.90 'Other'. It should not be classified under engine parts headings 8407 or 8408, because the notes to heading 8714 explicitly include parts specially designed for motorcycles, and heading 8714 takes precedence over heading 8407 (according to Chapter 87 Note 2).

Product Name: The standard name for declaring the commodity, which should accurately reflect the product attributes, such as 'Motorcycle Throttle Body'. Brand: Fill in the manufacturer or brand name, such as 'Honda', 'Yamaha', etc. If no brand, fill in 'No Brand'. Model: Fill in the product model or specification, such as 'TB-1234', for easy customs identification. Applicable Vehicle Model: Indicate the motorcycle type or engine displacement for which the throttle body is applicable, such as 'Applicable to 125cc motorcycles'. Material: Main material, such as aluminum alloy, plastic, etc. Use: Explain its function, such as 'Used to control engine intake air volume'. Working Principle: Brief description, such as 'Regulates intake air through a butterfly valve'. Whether It Contains an Electronic Control Unit: If it is an electronically controlled throttle body, indicate 'Contains ECU' or 'Does Not Contain'. Product Name: Motorcycle Throttle Body; Brand: Honda; Model: TB-125; Applicable Vehicle Model: 125cc motorcycle; Material: Aluminum Alloy; Use: Control engine intake air volume; Working Principle: Regulates intake air through a butterfly valve; Whether It Contains an Electronic Control Unit: Does Not Contain. Incorrectly classified under engine parts heading 8407, ignoring the priority provisions of Chapter 87 notes for motorcycle parts. Declared as 'Universal Throttle Body', without emphasizing that it is specially designed for motorcycles, leading to classification doubts. Failure to provide applicable vehicle model or displacement, customs may require supplementary explanation.

The core criterion for classification is: whether the commodity is specially designed or principally designed for motorcycles. According to Chapter 87 Note 2, parts specially designed or principally designed for vehicles of Chapter 87 should be classified under the corresponding heading, except if the parts themselves are goods more specifically named in other headings (such as engines, electrical equipment). As an intake system component, the throttle body is not specifically named in other headings and is specially designed for motorcycles, so it is classified under 8714.90. At the same time, reference should be made to the Explanatory Notes to the Harmonized Commodity Description and Coding System for 8714 to confirm its coverage. 8407.31 Parts of Reciprocating Piston Engines: 8407.31 covers parts specially designed for engines, such as cylinders, pistons, etc. Although the throttle body is used in engines, because it is specially designed for motorcycles and heading 8714 takes precedence, it is not classified under 8407. 8481.80 Other Valves and Similar Devices: 8481.80 covers general valves, but the throttle body is a control valve specially designed for motorcycles and has the characteristics of vehicle parts, so it is classified under 8714. 8511.90 Parts of Electrical Ignition or Starting Equipment for Internal Combustion Engines: 8511.90 covers ignition system parts, and the throttle body is not an ignition device, so it is not classified under this heading. 8714.11 Motorcycle Saddles: 8714.11 is a specific subheading for motorcycle saddles, and the throttle body is not a saddle, so it is classified under 8714.90. 8714.19 Other Parts of Motorcycles: 8714.19 covers specifically named parts such as wheels, brakes, etc. The throttle body is not named, so it is classified under 8714.90. Is the commodity specially designed for motorcycles? Does it belong to parts more specifically named in other headings? Does it contain an electronic control unit? Is it used in the engine intake system? Is it already named in other subheadings of 8714?

Why is the motorcycle throttle body classified under 871490 instead of 8407? According to Chapter 87 Note 2, parts specially designed or principally designed for motorcycles should be classified under Chapter 87, unless other headings have more specific naming. The throttle body is a motorcycle-specific part, and 8407 does not specifically name throttle bodies, so it is classified under 871490. How to determine whether a throttle body is for motorcycles or automobiles? Mainly based on the applicable vehicle model, size, interface design, and brand. Motorcycle throttle bodies are usually smaller and match motorcycle engines; automobile ones are larger. When declaring, applicable vehicle model information must be provided. Is there a difference in classification between electronically controlled throttle bodies and mechanical throttle bodies? There is no difference in classification; both are classified under 871490. However, when declaring, it is necessary to indicate whether it contains an electronic control unit for customs statistics and supervision. How to classify a throttle body if it is imported/exported as a universal part? If the throttle body can be used for both motorcycles and automobiles, it should be classified according to its principal use. If it cannot be determined, it may be classified under 8481.80. It is recommended to provide sufficient evidence to prove that it is specially designed for motorcycles. What is the export tax rebate rate for 871490? The export tax rebate rate will be adjusted with policies. Please check the latest export tax rebate rate database or consult the local customs. Generally, the rebate rate for motorcycle parts is relatively high, but the specific rate is subject to official publication. What are the common mistakes in declaration? Common mistakes include: declaring the product name as 'Engine Parts', not indicating the applicable vehicle model, filling in the material not specifically, ignoring electronic control unit information, etc. These may lead to classification disputes or delays. How to query the MFN rate for 871490? You can log in to the website of the General Administration of Customs of China or consult the 'Import and Export Tariff of the People's Republic of China', enter HS code 871490 to query the MFN rate. The rate may change, and it is recommended to use the latest version. What special documents are required for classifying a throttle body under 871490? Generally, basic documents such as contracts, invoices, packing lists, and bills of lading are required. If customs questions the classification, they may require product manuals, applicable vehicle model certificates, working principle diagrams, etc.