Commodity code classification for customs declaration and inspection: machinery and parts (1)

I. Overview of this category

1, the sixteenth category is mechanical and electrical products. * * * There are two chapters: Chapter 84 and Chapter 85.

Chapter eighty-four mainly includes non-motors, mechanical appliances and their parts.

Chapter 85 mainly includes electrical and electronic products and their parts.

2. Commodities included in this category include all machines, devices, appliances, equipment and parts thereof operated by mechanical and electrical means. (It also includes some devices and equipment that are neither mechanically nor electrically operated. Special case: for example, 840l nuclear reactor. )

3, this kind of goods is the key chapter of the exam. The key point of classifying this kind of goods is to distinguish the classification of similar goods on the basis of understanding the structure, performance, use and simple working principle of goods.

The difficulty of this kind is that there are many items of goods, so it is important to be familiar with the arrangement structure of this kind of goods.

Second, the structure of this kind of goods.

Structure and commodity scope of Chapter 1 and Chapter 84 (Non-electric mechanical appliances)

Chapter 84 has 87 four-digit items, which is a chapter of coding. Chapter 84:

The range of (1) 8401-8424 is mainly arranged according to the function of the goods.

(2) The range from 8425 to 8478 is arranged according to the industrial sector (use) to which the goods are applicable.

(3) 8479-8487 includes some hot working dies and general mechanical parts.

The range of (1) 8401-8424 is mainly arranged according to the function of the goods. ※.

For example: various power machines (engines), liquid pumps, air pumps, compressors, fans, blowers, energy (heat) conversion machines (such as dryers, air conditioners, refrigerators. Note: Air conditioners and refrigerators are not classified into Chapter 85 according to electrical appliances, but are classified into Chapter 84 according to functions), and other machines classified according to functions (calender, centrifuge, filter, packaging machine, beverage inflator, injection device), etc.

The commodity name corresponding to the four-digit code of the commodity must be familiar, which is of great help to find this kind of commodity quickly.

Exercise:

1, marine off-line engine (ignition reciprocating piston internal combustion engine)

2. Internal combustion engine for four-cylinder automobile, cylinder capacity 1500ml.

3. Bicycle inflatable manual inflator

4. "Shuaikang" brand range hood (the plane size of the range hood is 80× 45cm)

5. High temperature calender for paper industry

6, "Coca-Cola" beverage automatic filling machine

Answer:

1, marine off-line engine (ignition reciprocating piston internal combustion engine)

Answer: 8407.2 100 99

2. Reciprocating internal combustion engine for four-cylinder automobile, cylinder capacity 1500ml.

Answer: 8407.4438+00 97

3. Bicycle inflatable manual inflator

Answer: 84 14.2000 97

4. "Shuaikang" brand range hood (the plane size of the range hood is 80× 45cm)

Answer: 84 14.6438+0003

5. High temperature calender for paper industry

Answer: 8420.10000 01

6, "Coca-Cola" beverage automatic filling machine

Answer: 8422.438+0004

(2) The range from 8425 to 8478 is arranged according to the industrial sector (use) to which the goods are applicable. ※.

For example: construction machinery (cranes, mining, etc. ), food processing machinery, printing machinery, textile processing machinery, office machinery, automatic data processing equipment, mining machinery, vending machines, rubber or plastic and tobacco processing machinery, and machines with independent functions not listed in this chapter (8749).

Note: The principle of priority classification: when it can be classified as 840 1-8424 by function and 8425-8478 by purpose, it can be classified as 840 1-8424 by function according to Note 2 of Chapter 84.

Exercise:

1, gravure press

2. Word processing software

3. Solar cell electronic calculator

4. Router for computer network communication

5. Beverage vending machines placed in public places (equipped with refrigeration devices).

6. Ship steering gear

Answer:

1, gravure press

Answer: 8443. 1700

Note: The code changed in 2007. 98-2

2. Word processing software

Answer: 8469.05438+0 1.

Note: The code changed in 2007. 98-2

3. Solar cell electronic calculator

Answer: 8470. 1000

Description: Office machinery is classified as 8470. 2000

4. Router for computer network communication

Answer: 85 17.6236

Note: The code was changed in 2007, classified as 85 17 2003 according to communication equipment.

5. Beverage vending machines placed in public places (equipped with refrigeration devices).

Answer: 8476. 100 2005

6. Ship steering gear

Answer: 8479 438+0002

(3) 8479-8487 covers some hot working dies and general mechanical parts. ※.

For example: metal castings, plastics, glass hot processing and other mold parts: such as valves, bearings, various transmission parts, seals and so on.

Exercise:

1, stainless steel boiler safety valve.

2. Chrome plated copper bathtub faucet

answer

1, stainless steel boiler safety valve.

Answer: 848 1.4000

Description: This topic is made of base metal. Judging from the material, the product can be classified as 15 base metal and its products.

According to the purpose of the commodity, the valve conforms to the heading 848 1 "taps, cocks, valves and similar devices for pipes, boilers and similar products".

According to the note 1 (6) of category 15, the category 15 does not include the items of category 16. Therefore, the valve is not classified as 15 but as16,8481.4000.

2. Chrome-plated copper bathtub faucet (2004 examination questions)

Answer: 848 1.8090

Note: Same as the first question.

2. Chapter 85 Structure and Commodity Scope

Chapter 85 * * * has 48 four-digit items, mainly including:

Electrical and electronic equipment of (1) 8501—8531

(2)8532—8548 Various electronic components and electrical parts.

Electrical and electronic equipment of (1) 8501—8531 ※

For example: power generation and transformation equipment, primary batteries, electrical equipment (such as household appliances, engines, electric heating appliances, etc. ), video recording equipment, information recording media (tapes, disks, etc. ), radio and television transceiver equipment, electrical signal devices, etc.

Exercise:

1, DC motor (output power 375kW)

2. Primary battery with lithium as negative electrode

3. Philips brand 95 1 electric shaver

4. Mercedes-Benz electric wiper

5. Camera (digital image storage)

6. "Hitachi" color plasma TV (display screen 74 cm)

Answer:

1, DC motor (output power 375kW)

Answer: 8501.3300 (in 1999)

2. Primary battery with lithium as negative electrode

Answer: 8506.5000 98-2