Chapter 84 is the core chapter of HS classification for mechanical appliances and parts, covering power machinery, pumps, fans, lifting and handling equipment, construction machinery, printing machinery, textile machinery, etc. This chapter emphasizes the mechanical attributes of "machines" and excludes purely electric, optical, or medical specialized equipment. 8426 belongs to the major category of lifting machinery and is an important classification chapter for construction machinery and special vehicles in international trade. Heading 8426 covers ship cranes, derricks, mobile cranes (including truck cranes, crawler cranes), wheeled cranes, etc. The core is the "crane" function, namely lifting and horizontally moving heavy objects through booms, wire ropes, or hydraulic devices. 8426 does not include fixed construction tower cranes (classified under 8426.20), forklifts (classified under 8427), or elevators (classified under 8428). The first 2 digits 84 = Chapter 84 mechanical appliances; digits 3-4 26 = heading 8426, referring to ship cranes, derricks, and various mobile cranes; digits 5-6 91 = subheading 8426.91, specifically referring to "other cranes designed for mounting on road vehicles." That is, the crane itself is designed to be mounted on a road vehicle chassis, such as truck cranes and loader cranes. Note: 8426.91 refers only to cranes not fitted with a vehicle chassis; if integrated with a chassis, they are classified under 8705. This commodity is classified under 8426.91 because it is a crane and is designed to be mounted on a road vehicle, but at the time of declaration it has not been assembled with a vehicle chassis into a complete vehicle. If it has already been assembled with a chassis into a complete truck crane, it should be classified under 8705.10. If it is a fixed tower crane, it is classified under 8426.20. 8426.91 emphasizes "designed for mounting on" rather than "already mounted on," which is the key distinction.

Product Name: The specific name of the declared commodity, such as "crane for truck crane chassis" or "crane for loader crane transport vehicle." Brand and Model: Fill in the manufacturer's brand and specific model, such as "XCMG QY25K" or "SANY STC250." Structure Type: Describe the crane structure, such as "hydraulic telescopic boom type," "lattice boom type," or "folding boom type." Maximum Lifting Capacity: Fill in the rated maximum lifting capacity in kilograms or tons, such as "25 tons." Whether Fitted with Vehicle Chassis: Clearly declare whether the goods have been assembled with a vehicle chassis into a complete vehicle, answering "Yes" or "No." Brand Type: Fill in "foreign brand," "domestic brand," or "no brand" according to customs requirements. Use: Briefly describe the application scenario, such as "used for loading and unloading goods during road vehicle transport" or "used for emergency rescue." Product Name: Hydraulic telescopic boom crane for truck crane; Brand and Model: XCMG QY25K; Structure Type: Hydraulic telescopic boom type; Maximum Lifting Capacity: 25 tons; Whether Fitted with Vehicle Chassis: No; Brand Type: Domestic brand; Use: Designed for mounting on road vehicle chassis, used for loading and unloading goods. Mistakenly classifying a truck crane already mounted on a vehicle chassis under 8426.91, when it should actually be classified under 8705.10. Failure to declare "whether fitted with vehicle chassis," leading to classification disputes. Reporting the crane part of a loader crane together with the complete vehicle, ignoring that 8426.91 refers only to cranes not fitted with a chassis.

Core criteria for classification: 1) whether the goods are a crane; 2) whether they are designed for mounting on a road vehicle; 3) whether they have been assembled with a vehicle chassis into a complete vehicle. If assembled, classify under 8705; if not assembled but possessing vehicle chassis characteristics, they may still be classified under 8705. Only cranes not fitted with a vehicle chassis are classified under 8426.91. At the same time, fixed tower cranes (8426.20) and forklifts (8427) must be excluded. 8705.10 Truck cranes: 8705.10 is a complete truck crane already fitted with a vehicle chassis, while 8426.91 refers only to cranes not fitted with a chassis, which must be declared separately. 8426.20 Tower cranes: 8426.20 is a fixed or rail-mounted tower crane, which does not have the characteristic of being mountable on a road vehicle, while 8426.91 specifically refers to cranes that can be mounted on road vehicles. 8427.10 Forklifts: Forklifts are mainly used for goods handling and stacking and do not have a crane boom and hoisting mechanism, so they are classified under 8427. 8428.90 Other lifting and handling equipment: 8428.90 covers elevators, conveyors, etc., which are not cranes and do not have a boom and hoisting wire rope. 8704.23 Crane vehicle chassis: 8704.23 is a motor vehicle chassis fitted with lifting equipment; if it already constitutes a complete vehicle, it is classified under 8704, not 8426. Is it not fitted with a vehicle chassis? Is it designed to be mountable on a road vehicle? Does it have a crane function? Are tower cranes and forklifts excluded? Is it distinguished from 8705.10?

How can I check the import tariff rate for 842691? You can check through the General Administration of Customs website or China International Trade Single Window by entering HS code 842691 to view the most-favored-nation rate, general rate, and value-added tax rate. Note that tariff rates may be adjusted with policy changes, and the latest published rates should prevail. Which HS code should a complete truck crane be classified under? If a truck crane is already fitted with a vehicle chassis and constitutes a complete vehicle, it should be classified under 8705.10, not 8426.91. 8426.91 applies only to cranes not fitted with a chassis, designed for mounting on road vehicles. How should the crane part of a loader crane be declared? If the crane part of a loader crane is imported separately and is not assembled with a vehicle chassis, it should be classified under 8426.91. When declaring, it is necessary to state "not fitted with a vehicle chassis" and provide elements such as structure type and maximum lifting capacity. What is the difference between 842691 and 842641? 8426.41 covers other mobile cranes, including crawler-type and wheeled-type, but does not include cranes designed for mounting on road vehicles. 8426.91 specifically refers to cranes designed for mounting on road vehicles; the two are distinguished by mounting method. When declaring 842691, how should the brand type be filled in? The brand type must be filled in according to customs regulations, such as "foreign brand," "domestic brand," or "no brand." If it is a domestic proprietary brand, fill in "domestic brand"; if it is OEM production, the actual brand ownership must be stated. Are special documents required when importing cranes under 842691? Generally, basic documents such as contract, invoice, packing list, and bill of lading are required. If used mechanical and electrical products are involved, a pre-shipment inspection certificate may be required. Specific requirements are subject to customs regulations. If a crane and vehicle chassis are imported together but not assembled, how should they be classified? If the crane and vehicle chassis are imported separately but not assembled, and the crane has the characteristic of being mountable on a road vehicle, the crane part is classified under 8426.91, and the chassis part is classified as a vehicle chassis. If after assembly they constitute a complete vehicle, they are classified under 8705. What is the export tax rebate rate for 842691? The export tax rebate rate should be checked in the latest export tax rebate rate database, usually by HS code 842691. The rebate rate may be adjusted with national policies, and the latest publication by the tax authorities should prevail.