HS 871410 Of motorcycles (including mopeds)

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What products does HS 871410 cover?

This subheading covers parts and accessories specifically designed for motorcycles, including mopeds, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes items such as frames, forks, wheels, brakes, engines (if not classified under heading 8709 or 8711), seats, handlebars, and exhaust systems intended for these two-wheeled motor vehicles, excluding those for bicycles. The scope is strictly limited to components and accessories directly attributable to motorcycles and mopeds.

What falls outside HS 871410?

The following products are excluded from HS 871410: parts and accessories for bicycles (classified under 871491-871499), parts for motor vehicles of heading 8701 to 8705 (e.g., cars, trucks), and complete motorcycles or mopeds themselves (classified under 8711). Additionally, general-purpose tools or workshop equipment not specifically designed for motorcycle assembly or repair, and parts for other motor-driven vehicles like ATVs or scooters not fitting the motorcycle/moped definition, are not included. For instance, a car engine part would be classified elsewhere.

What are common classification mistakes for HS 871410?

A common error is misclassifying parts intended for both motorcycles and bicycles under HS 871410, when they should be classified under the specific bicycle parts subheadings (871491-871499) if they are primarily interchangeable or designed for bicycles. Another mistake involves classifying engines separately if they are integral to a complete motorcycle unit, which is covered by heading 8711. Adherence to General Interpretative Rule 1 and Rule 3(b) of the HTS is crucial to ensure correct classification based on the essential character of the goods.

How should importers classify products under HS 871410?

The correct procedure for classifying products under HS 871410 involves a thorough examination of the product's intended use and design. Importers and customs brokers must consult the official HS Nomenclature, the relevant national tariff schedule (e.g., USITC HTS, UK Trade Tariff, EU TARIC), and any explanatory notes. Key considerations include whether the part is specifically designed for a motorcycle or moped and not for another type of vehicle. Verification of the manufacturer's specifications and product literature is essential for accurate declaration.

How is the duty calculated for products under HS 871410?

A set of motorcycle brake levers weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $7.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($100 USD × 0.07 = $7.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of motorcycles.

Which trade agreements reduce duties for HS 871410?

Several free trade agreements may reduce the applicable duty rate for HS 871410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada or Mexico. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), the US may offer reduced or free entry. To claim preference under USMCA, a self-certified origin statement is typically required. For EU preferences, a EUR.1 movement certificate or origin declaration is necessary for goods from partner countries.

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