Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, and precision instruments and apparatus; parts and accessories thereof. This chapter has a broad scope, ranging from eyeglasses and microscopes to medical equipment and industrial measuring instruments. The core characteristic is that these goods are generally precision, technical, and specialized in nature, used for purposes such as measurement, analysis, control, medical treatment, or teaching. The headings within the chapter are divided by function or use, such as heading 9023 which is dedicated to teaching demonstrations. Heading 9023 covers instruments, apparatus, and models designed exclusively for demonstration or teaching purposes, including teaching instruments for subjects such as physics, chemistry, and biology, as well as models and anatomical models designed for teaching purposes. However, similar articles used for other purposes (such as professional medical equipment) are not classified under this heading. This heading emphasizes that the end use of the goods is teaching or demonstration, rather than industrial, medical, or scientific research professional use. Code 902300 is a 6-digit subheading. The first 2 digits "90" represent Chapter 90 (optical, photographic, measuring, medical, and other instruments and apparatus). The 3rd-4th digits "23" represent heading 9023, i.e., instruments, apparatus, and models designed exclusively for demonstration or teaching purposes. The 5th-6th digits "00" indicate that there is no further subdivision under this heading, and all goods meeting the description of heading 9023 are classified under this code. Therefore, the complete meaning of 902300 is "instruments, apparatus, and models designed exclusively for demonstration or teaching purposes," including vehicle-mounted teaching instruments. Vehicle-mounted teaching instruments are classified under 902300 because their core function is teaching or demonstration, and they are designed for use in a vehicle environment. They do not belong to Chapter 87 vehicle parts (as they do not constitute essential vehicle components), nor do they belong to other professional instruments under Chapter 90 (such as 9018 medical equipment). Heading 9023 explicitly covers instruments dedicated to teaching, so they are classified under this code.

Product Name: The standard name of the declared commodity, which should accurately reflect the attributes of the goods, such as "vehicle-mounted teaching instrument" or the specific model name. Purpose: Explain the specific purpose of the goods, and must emphasize "teaching, demonstration, or training" purposes, such as "used for vehicle engineering teaching demonstration." Brand Type: Fill in the brand attribute, such as "foreign brand (OEM production)," "domestic independent brand," etc. If there is no brand, fill in "none." Model: The model or specification of the goods, such as "VTI-2024," to facilitate identification and classification. Working Principle: Briefly explain the working principle of the instrument, such as "collects data through sensors and displays it, used for teaching demonstration." Whether in Sets: Indicate whether it is packaged or sold in sets, such as "set of unassembled parts" or "single piece." Material: Main materials, such as "plastic housing, electronic components," to assist in determining classification. Brand: The brand name of the goods. If there is no brand, fill in "none." Customs declaration example: Product Name: Vehicle-mounted teaching instrument Purpose: Used for automotive engineering teaching demonstration in vocational colleges Brand Type: Domestic independent brand Model: VTI-2024 Working Principle: Reads vehicle data through the OBD interface and displays it in real time in teaching software for teaching analysis Whether in Sets: Single piece Material: Plastic housing, electronic components Brand: None HS Code: 902300 Declaration elements are complete and compliant. Incorrectly classifying vehicle-mounted teaching instruments under 8708 (vehicle parts), ignoring their teaching-specific nature. The purpose declaration is too vague, failing to specify "teaching, demonstration," leading to customs questioning the classification. Omission or errors in elements such as brand and model, affecting customs clearance efficiency.

The core criterion for classification is the end use of the goods. According to General Interpretative Rule 1 of the HS and the text of heading 9023, instruments, apparatus, and models designed exclusively for demonstration or teaching purposes are classified under 9023. Although vehicle-mounted teaching instruments are used in a vehicle environment, their main function is teaching demonstration, rather than vehicle operation or maintenance, so they meet the description of 9023. If the instrument also has professional measuring functions and is used in non-teaching scenarios, it may be classified under other headings (such as 9031). 8708 Parts and accessories of motor vehicles: 8708 covers vehicle-specific parts, while vehicle-mounted teaching instruments are teaching tools that do not constitute essential vehicle components and are not used for vehicle operation. 9025 Density meters, thermometers, and other measuring instruments: 9025 covers professional measuring instruments. If the vehicle-mounted instrument is used only for teaching demonstration, it is classified under 9023; if used for actual measurement, it may be classified under 9025. 9026 Instruments for measuring flow, liquid level, etc.: 9026 is for industrial measurement. If a vehicle-mounted teaching instrument only demonstrates principles and does not have industrial measurement precision, it should be classified under 9023. 9031 Other measuring or checking instruments: 9031 is a residual heading. If the vehicle-mounted instrument is not exclusively for teaching and is not named under other headings, it may be classified under 9031, but teaching-specific nature takes priority for 9023. Is the product designed exclusively for teaching or demonstration? Is it designed for use in a vehicle environment but not as a vehicle part? Does it have professional measuring functions and is it used for non-teaching purposes? Does it better match the description of another heading? Are the declaration elements complete and accurate?

Which HS code should vehicle-mounted teaching instruments be classified under? Vehicle-mounted teaching instruments should be classified under HS code 902300, because they are designed exclusively for teaching or demonstration purposes and meet the description of heading 9023. However, it must be ensured that they do not constitute essential vehicle parts and are not professional measuring instruments. How can the difference between vehicle-mounted teaching instruments and vehicle parts be determined? Vehicle parts are components essential for vehicle operation, while vehicle-mounted teaching instruments are independent teaching tools that do not participate in vehicle operation and are used only for teaching demonstration. If the instrument is closely integrated with the vehicle and affects vehicle functions, it may be classified under Chapter 87. How should the purpose column be filled in during declaration? The purpose column should clearly state "teaching demonstration" or "for training," and specifically describe the teaching scenario, such as "used for automotive engineering teaching." Avoid vaguely writing "for teaching" or "for vehicle use." If a vehicle-mounted teaching instrument has measuring functions, does it affect classification? If the measuring function is used only for teaching demonstration and does not pursue professional precision, it is still classified under 9023. If the measuring function meets professional standards and is used for actual measurement, it may be classified under 9025 or 9031. What materials are required for importing vehicle-mounted teaching instruments? Typically, contracts, invoices, packing lists, product manuals, proof of teaching use, etc., are required. Customs may require classification basis, and it is recommended to prepare detailed technical materials in advance. What is the export tax rebate rate for 902300? The export tax rebate rate is subject to policy adjustments. It is recommended to check the latest export tax rebate rate database of the State Taxation Administration or consult a professional customs broker. A fixed value cannot be provided. How are vehicle-mounted teaching instruments sold via cross-border e-commerce classified? They are also classified under 902300, but it should be noted that cross-border e-commerce retail imports are subject to a positive list restriction, and it is necessary to confirm whether the product is on the list. Complete elements must be provided during declaration. If vehicle-mounted teaching instruments are in sets of unassembled parts, how should they be declared? If sets of unassembled parts are not assembled, they are still classified under 902300 as teaching instruments, but "set of unassembled parts" must be indicated in the declaration elements, and this may affect customs valuation. It is recommended to provide a description of the use after assembly.