WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
87.14 - Parts and accessories of vehicles of headings 87.11 to 87.13. 87 14.10 - Of motorcycles (including mopeds) 87 14.20 - Of carriages for disabled persons - Other : 8714.91 - - Frames and forks, and parts thereof 8714.92 - - Wheel rims and spokes 8714.93 - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels - - Brakes, including coaster braking hubs and hub brakes, and parts thereof 8714.95 - - Saddles 8714.96 - - Pedals and crank-gear, and parts thereof 87 14.99 - - Other 8714.94 This headin covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitte with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons, provided the parts and accessories fulfil both the following conditions: f (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and (ii) They must not be excluded by the revisions of the Notes to Section XVII (see the corresponding General Explanatory ote). Parts and accessories of this heading include : (1) Bodies and parts thereof for delivery tricycles, side-cats or carriages for disabled persons (hoods, doors, floors, etc.). (2) Chassis and frames, and parts thereof. (3) Gearing, gear boxes, clutches and other transmission equipment, and parts thereof, for motorcycles. (4) Wheels and parts thereof (hubs, rims, spokes, etc.). (5) Free-wheel sprocket-wheels. (6) Derailleurs and other gear mechanisms, and parts thereof. (7) Crank-gear and parts thereof (crank-wheels, cranks, axles, etc.), pedals and parts thereof (axles, etc.); toe-clips. (8) Kickstarters, levers and other control gear. (9) Brakes of all kinds (cantilever brakes, caliper brakes, drum brakes, hub brakes, disc brakes, coaster braking hubs, etc.), and parts thereof (levers, block-holder levers, drums and shoes for hub brakes, yokes for cantilever brakes). (10) Handle-bars, handle-bar stems, and handle-bar grips (of cork, plastics, etc.). (11) Saddles (seats) and saddle-pillars (seat-posts); saddle-covers. (12) Forks, including telescopic forks, and parts thereof (fork crowns and blades, etc.). (13) Tubes and lugs for cycle frames. (14) Hydraulic shock-absorbers and parts thereof. (15) Mudguards and their supports (stays, fastening rods, etc.). (16) Reflectors (mounted). (17) Clothes protectors (other than nets of heading 56.08); transmission-chain covers; foot-rests and leg-protectors. (18) Stands for motorcycles. (19) Tilting cowls and spare-wheel covers, for scooters. (20) Silencers (mufflers) and parts thereof. (21) Fuel tanks. (22) Windscreens (windshields). (23) Luggage racks; lamp brackets; water-bottle brackets. (24) Propelling levers and crank-handles, back-rests and back-rest steering columns, foot-rests, leg-supports, armrests, etc., for carriages for disabled persons. (25) Clutch cables, brake cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings. -
Notes. 1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03. Subheading Note. 1.- Subheading 8708.22 covers : (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.