This class **** divided into four chapters, chapters 86-89 of the content.
1, including mainly railway vehicles (Chapter 86)
2, other land vehicles (Chapter 87)
3, aircraft and spacecraft (Chapter 88)
4, ships, hovercraft and floating structures (Chapter 89)
※※ In addition to the other specifically listed goods related to transportation equipment, such as containers, parachutes, etc..
Second, the classification should pay attention to the problem
1, Chapter 86 to Chapter 88 referred to as "parts" or "accessories":
① According to Note 2, other classes have been listed parts, accessories are not categorized as part of this class. Commonly listed in Chapter 84, 85 electromechanical products; fifteen categories of "general parts" and similar products made of plastic.
For example: car engine is a car parts, according to the class note two (e) that the engine is not categorized as seventeen class 87 chapter, but under Chapter 84.
② at the same time in line with the provisions of these chapters of two or more items, parts, accessories, should be classified according to its main purpose in the corresponding items.
Note: Chapter 89 does not include parts, accessories, even if it can be determined exclusively or mainly used for the ship can not be categorized in Chapter 89, generally according to the main purpose of the previous chapters.
Example: ship with gyro stabilizer
Answer: 8479.8910
2, multi-purpose means of transport categorization:
① both on the road and can be driven on the track of the special construction of the vehicle should be categorized in Chapter 87 of the corresponding items;
② amphibious motor vehicles should be categorized in Chapter 87 of the corresponding items;
③ can also be used as a ground vehicle aircraft, should be classified in Chapter 88 of the corresponding items.
④ (air cushion trains) running on rails, to be classified in Chapter 86;
⑤ air cushion transports for use on both land and water, to be classified in Chapter 87;
⑥ air cushion transports navigating on water but which can only be landed on beaches or floating piers, or traveled on ice, to be classified in Chapter 89.
3, the classification of passenger cars and trucks (the focus of this category)
(1) the classification of passenger cars
Passenger cars include:
Buses with 10 or more seats (including driver's seat)
(according to the type of engine and the number of seats, etc., classified under the 8702
Buses with less than 10 seats (including driver's seat)
(Classified under 8703 according to factors such as use, engine type, cylinder capacity, etc.
(2) Trucks:
Classified under tariff item 8704 according to the engine type and total weight of the vehicle.
※Gasoline engines are ignition-type and diesel engines are compression-ignition-type.
Example: "Bora" car, exhaust 1.8 liters
Answer: 8703.2314
Explanation: passenger car, sedan, seating capacity of less than 10 seats, according to the seat first to determine the items are classified in the 8703. according to the engine and exhaust capacity to determine its items.
The car belongs to the ignition type, the diesel engine belongs to the compression ignition type. 1800 ml, so its item is 8703.2314.
4, special-purpose vehicles categorized (87.05) (focus)
(1) for the main purpose of the special vehicle is not to carry people or loaded with goods is categorized as 87.05.
For example: fire trucks, repair trucks
(1) for the main purpose of the fire trucks, repair trucks, lifting trucks, concrete mixer trucks, road cleaning trucks, sprinkler trucks, mobile workshop mobile radiological inspection trucks are classified under 87.05.
(2) for the main purpose of carrying people, cargo for the main purpose of the special vehicles can not be classified according to the special vehicles to be classified under the corresponding headings 87.02-87.04.
For example: the main purpose of the special vehicles for the carriage of people. For example: to carry people as the main purpose of special purpose vehicles: prison cars, police cars, hearse, racing cars, snowmobiles, etc. 87.02-87.03, not 87.05.
For example: to carry goods as the main purpose of the special vehicles are refrigerated trucks, banknote trucks, automatic loading and unloading trucks, etc. 87.04, not 87.05.
Example 1: Equipped with high-pressure water pumps, and equipped with water cannons, ladders and other devices of the fire truck
Answer: 8705.3010 05
Explanation: fire trucks are not to carry people or loaded as the main purpose, belong to the special vehicles are categorized under 87.05, the specific listings.
Example 2: the body by the cab and storage of cash in the closed box room in two parts, and equipped with a protective system, the total weight of the vehicle is 4 tons of money carriers (diesel)
Answer: 8704.2100 98-1
Explanation: The question is the money car, money carriers can not be used as a special vehicle, but only the delivery of special goods, is still according to the delivery of goods to the vehicle Classified under 8704. According to the engine type and total weight of the vehicle to determine its items, the question of diesel type, the compression-ignition piston internal combustion engine, and the weight does not exceed 5 tons, the question is classified under 8704.2100.
5, motor vehicle chassis categorization
(1) only the chassis, according to the parts to be categorized under the 87.08
(2) only the Engine + chassis 87.06
(3) Engine + chassis + cab. Has constituted a "complete product or finished product" of the basic features, according to the whole car to be classified under headings 87.02 to 87.04, not classified under heading 87.06.
6, automotive parts of the classification (important points)
First of all, determine whether this category has been excluded (class note two, this category does not include). ). Only to determine the other classes are not listed in the case of the classification of Item 8708. parts of the subheading is arranged in accordance with the type of the previous car, so you have to determine the code of the car to determine its parts.
Example: gearbox (vehicle gross tonnage of 15 tons, diesel engine)
Answer: 8708.4050
Explanation: Automotive parts 8708, and then to determine its first level of subheading, 8708.4, gearboxes. Then according to the type of car, determine its code. Vehicle gross tonnage of 15 tons, diesel engine, coded 8704.2240, so its gearbox should be classified as 8708.4050.
7, motorcycles and bicycles classified
Motorcycles are classified as 8711, bicycles are classified as 8712.
Note: motorized bicycles are not classified as 8712, but rather, according to the pedal cycle equipped with auxiliary power Classified as 8711.9010.
Third, Class XVII previous examination questions
1, suitable for automobile transportation of perishable foodstuffs in insulated containers (specification of 40 feet, the wall of steel)
Answer: 8609.0020 02
2, equipped with 18 seats and 4 folding chairs of the ordinary medium-sized bus (gasoline engine)
Answer: 8702.9020 02
3. 4x4 off-road vehicle equipped with a compression-ignition piston internal combustion engine with a cylinder capacity (displacement) of 2000 ml Answer: 8703.3240 98-1
4. Armored vehicle consisting of a driver's compartment and a closed box compartment for storage of banknotes and equipped with a protection system, with a GVWR of 4 tons. Money carriers (diesel)
Answer: 8704.2100 98-1
5, equipped with high-pressure water pumps, and equipped with water cannons, ladders and other devices of the fire truck
Answer: 8705.3010 05
6, equipped with an ignition reciprocating piston internal combustion engine fast food trucks (equipped with stoves, cooking utensils, and other equipment)
Answer: 8705.9090 98-2
Explanation: Fast food trucks equipped with stoves, cooking utensils and other equipment for the preparation of fast food vehicles.
7, equipped with an engine truck crane chassis
Answer: 8706.0040 99
8, long-distance passenger vehicles (50-seat, diesel engine) installed anti-lock braking system (ABS)
Answer: 8708.3029 03
Explanation: 07 years of coding changes in the place. There are more changes in the categorization of auto parts.
9, Toyota sedan with power sunroof
Answer: 8708.2941 06