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Heading 8714 : Parts and accessories of vehicles of headings 87.11 to 87.13.
This heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons, provided the parts and accessories fulfil both the following conditions:(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 provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
Parts and accessories of this heading include : (1) Bodies and parts thereof for delivery tricycles, side-cars 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.
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clhs@clhs.co.kr 
070-4214-8300