Chapter 84 is the core chapter in the HS classification system covering mechanical appliances, machinery and their parts, including power machinery, agricultural machinery, engineering machinery, office machinery, automatic data processing equipment, etc. The classification principles of this chapter emphasize the function and use of the machine, rather than merely its material. For engineering machinery, the key distinction between Chapter 84 and Chapter 87 (vehicles) lies in whether it has a vehicle chassis and road-traveling function. Although road construction machines and graders can move under their own power, their core function is construction rather than transport, so they are classified under Chapter 84. Heading 8429 covers: bulldozers, graders, scrapers, excavators, loaders, tamping machines and road rollers, etc., self-propelled machinery. The common feature of these machines is that they have self-propelled power units and are used for earthwork, road construction, mining and other operations. Heading 8429 includes not only complete machines but also their dedicated parts (such as buckets, bulldozer blades, etc.), but attention must be paid to distinguishing it from headings such as 8426 (cranes) and 8430 (other excavating machinery); the key lies in whether the main function of the machine is self-propelled earthmoving operations. The 842920 code has 6 digits: the first 2 digits 84 represent Chapter 84 (mechanical appliances, machinery), indicating that the goods belong to the broad category of mechanical equipment; digits 3-4, 29, represent heading 8429, namely self-propelled bulldozers, graders, scrapers, excavators, loaders, tamping machines and road rollers, under which further subdivision is made by machine type; digits 5-6, 20, represent subheading 842920, specifically referring to motor graders and road construction machines. Among these, a motor grader is a self-propelled machine equipped with an adjustable blade, used for leveling land and trimming slopes; road construction machines generally refer to machinery used for road paving, compaction and shaping, but attention must be paid to distinguishing them from road rollers (842940). This commodity is classified under 842920 rather than adjacent codes, the core reason being that its function is road construction or grading operations, and it is self-propelled. The difference from 842940 (road rollers) is that road rollers mainly compact soil or road surfaces by rolling, while graders mainly level and shape by blade; the difference from 8430 (other excavating machinery) is that 8430 covers non-self-propelled or unnamed excavating machinery, while 842920 explicitly refers to self-propelled road construction and grading machinery. In addition, if the machinery is mounted on a vehicle chassis and its main function is transport, it may be classified under Chapter 87.
Chapter
Chapter 84 is the core chapter in the HS classification system covering mechanical appliances, machinery and their parts, including power machinery, agricultural machinery, engineering machinery, office machinery, automatic data processing equipment, etc. The classification principles of this chapter emphasize the function and use of the machine, rather than merely its material. For engineering machinery, the key distinction between Chapter 84 and Chapter 87 (vehicles) lies in whether it has a vehicle chassis and road-traveling function. Although road construction machines and graders can move under their own power, their core function is construction rather than transport, so they are classified under Chapter 84.
Heading
Heading 8429 covers: bulldozers, graders, scrapers, excavators, loaders, tamping machines and road rollers, etc., self-propelled machinery. The common feature of these machines is that they have self-propelled power units and are used for earthwork, road construction, mining and other operations. Heading 8429 includes not only complete machines but also their dedicated parts (such as buckets, bulldozer blades, etc.), but attention must be paid to distinguishing it from headings such as 8426 (cranes) and 8430 (other excavating machinery); the key lies in whether the main function of the machine is self-propelled earthmoving operations.
Digit Breakdown
The 842920 code has 6 digits: the first 2 digits 84 represent Chapter 84 (mechanical appliances, machinery), indicating that the goods belong to the broad category of mechanical equipment; digits 3-4, 29, represent heading 8429, namely self-propelled bulldozers, graders, scrapers, excavators, loaders, tamping machines and road rollers, under which further subdivision is made by machine type; digits 5-6, 20, represent subheading 842920, specifically referring to motor graders and road construction machines. Among these, a motor grader is a self-propelled machine equipped with an adjustable blade, used for leveling land and trimming slopes; road construction machines generally refer to machinery used for road paving, compaction and shaping, but attention must be paid to distinguishing them from road rollers (842940).
Classification Basis
This commodity is classified under 842920 rather than adjacent codes, the core reason being that its function is road construction or grading operations, and it is self-propelled. The difference from 842940 (road rollers) is that road rollers mainly compact soil or road surfaces by rolling, while graders mainly level and shape by blade; the difference from 8430 (other excavating machinery) is that 8430 covers non-self-propelled or unnamed excavating machinery, while 842920 explicitly refers to self-propelled road construction and grading machinery. In addition, if the machinery is mounted on a vehicle chassis and its main function is transport, it may be classified under Chapter 87.
📝 Declaration Elements
Product Name: The Chinese and English names of the declared commodity shall accurately reflect the machine type, such as "grader" or "road construction machine", and avoid vague entries such as "engineering machinery". Brand: Enter the brand name of the machinery, such as Caterpillar, Komatsu, etc.; if there is no brand, indicate "no brand". Model: Enter the specific model, such as "140K" or "GD555", used to distinguish specifications and functions. Engine Power: Enter the rated engine power in kilowatts (kW) as a parameter for judging machine performance. Operating Weight: Enter the overall operating weight of the machinery in kilograms (kg), which affects classification and valuation. Self-propelled Mode: Explain the machine's traveling mode, such as wheeled or tracked; being self-propelled is a key condition for classification under 8429. Main Use: Briefly describe the main operating function of the machinery, such as "used for road leveling" or "used for roadbed construction". Product Name: Grader; Brand: CAT; Model: 140K; Engine Power: 128kW; Operating Weight: 14600kg; Self-propelled Mode: wheeled; Main Use: used for road leveling and slope trimming. Mistakenly declaring a grader as a road roller, resulting in an incorrect code; road rollers should be classified under 842940. Failure to indicate the self-propelled mode may lead to classification under 8430 (non-self-propelled machinery) or 8705 (special purpose vehicles). Entering engine power as horsepower instead of kilowatts causes data inconsistency and affects customs review.
Product Name
The Chinese and English names of the declared commodity shall accurately reflect the machine type, such as "grader" or "road construction machine", and avoid vague entries such as "engineering machinery".
⚠️ Incorrectly entering it as "engineering vehicle" or "road roller", leading to classification disputes.
Brand
Enter the brand name of the machinery, such as Caterpillar, Komatsu, etc.; if there is no brand, indicate "no brand".
⚠️ Omitting the brand or entering it incompletely, affecting customs valuation and intellectual property verification.
Model
Enter the specific model, such as "140K" or "GD555", used to distinguish specifications and functions.
⚠️ The model is entered vaguely or does not match the actual goods, leading to inspection abnormalities.
Engine Power
Enter the rated engine power in kilowatts (kW) as a parameter for judging machine performance.
⚠️ Incorrectly entering it as horsepower (hp) or failing to indicate the unit.
Operating Weight
Enter the overall operating weight of the machinery in kilograms (kg), which affects classification and valuation.
⚠️ Omitting it or entering transport weight, resulting in inaccurate data.
Self-propelled Mode
Explain the machine's traveling mode, such as wheeled or tracked; being self-propelled is a key condition for classification under 8429.
⚠️ Failing to indicate self-propulsion, which may lead to incorrect classification as non-self-propelled machinery.
Main Use
Briefly describe the main operating function of the machinery, such as "used for road leveling" or "used for roadbed construction".
⚠️ The use description is too broad, such as "used for engineering", and cannot assist classification.
Example： Product Name: Grader; Brand: CAT; Model: 140K; Engine Power: 128kW; Operating Weight: 14600kg; Self-propelled Mode: wheeled; Main Use: used for road leveling and slope trimming.
Common Mistakes：
Mistakenly declaring a grader as a road roller, resulting in an incorrect code; road rollers should be classified under 842940.
Failure to indicate the self-propelled mode may lead to classification under 8430 (non-self-propelled machinery) or 8705 (special purpose vehicles).
Entering engine power as horsepower instead of kilowatts causes data inconsistency and affects customs review.
🎯 Classification Logic
The core criteria for classification are: 1. whether the machinery is self-propelled; 2. whether its main function is road construction or grading; 3. whether it is equipped with a vehicle chassis and mainly used for transport. According to the chapter notes to Chapter 84 and the heading texts, self-propelled graders and road construction machines are classified under 842920. If the machinery is towed or non-self-propelled, it is classified under 8430; if the main function of the machinery is transport and it has a vehicle chassis, it is classified under Chapter 87. In addition, reference should be made to the definition of "motor grader" in the Explanatory Notes to the Harmonized System: a self-propelled machine equipped with an adjustable blade, used for leveling land and trimming slopes. 842940 Road Rollers: Road rollers mainly compact soil or road surfaces through rolling wheels, while graders level and shape through blades; their functions differ, so their codes differ. 8430 Other Excavating Machinery: 8430 covers non-self-propelled excavating and tamping machinery; if it is self-propelled road construction or grading machinery, it should be classified under 842920. 8705 Special Purpose Vehicles: 8705 covers special purpose vehicles equipped with a vehicle chassis, such as crane trucks and concrete mixer trucks, but if the main function of road construction machines and graders is construction, they remain in Chapter 84. 8479 Other Machinery Not Elsewhere Specified: 8479 is a residual heading; if the machinery meets the definition of 842920, it should be classified under 842920 in preference to 8479. Is the machinery self-propelled? Is the main function road construction or grading? Is it equipped with an adjustable blade? Does it have a vehicle chassis and is it mainly used for transport? Is it confused with 842940 road rollers?
Basis
The core criteria for classification are: 1. whether the machinery is self-propelled; 2. whether its main function is road construction or grading; 3. whether it is equipped with a vehicle chassis and mainly used for transport. According to the chapter notes to Chapter 84 and the heading texts, self-propelled graders and road construction machines are classified under 842920. If the machinery is towed or non-self-propelled, it is classified under 8430; if the main function of the machinery is transport and it has a vehicle chassis, it is classified under Chapter 87. In addition, reference should be made to the definition of "motor grader" in the Explanatory Notes to the Harmonized System: a self-propelled machine equipped with an adjustable blade, used for leveling land and trimming slopes.
Confused Codes：
842940 - Road Rollers
Road rollers mainly compact soil or road surfaces through rolling wheels, while graders level and shape through blades; their functions differ, so their codes differ.
8430 - Other Excavating Machinery
8430 covers non-self-propelled excavating and tamping machinery; if it is self-propelled road construction or grading machinery, it should be classified under 842920.
8705 - Special Purpose Vehicles
8705 covers special purpose vehicles equipped with a vehicle chassis, such as crane trucks and concrete mixer trucks, but if the main function of road construction machines and graders is construction, they remain in Chapter 84.
8479 - Other Machinery Not Elsewhere Specified
8479 is a residual heading; if the machinery meets the definition of 842920, it should be classified under 842920 in preference to 8479.
Self-Check：
✓ Is the machinery self-propelled?
✓ Is the main function road construction or grading?
✓ Is it equipped with an adjustable blade?
✓ Does it have a vehicle chassis and is it mainly used for transport?
✓ Is it confused with 842940 road rollers?
❓ FAQ
How can I check the China customs regulatory conditions for goods under 842920? You can check through the official website of the General Administration of Customs of China or the "Single Window" by entering HS code 842920, view the regulatory condition codes (such as A, B, etc.), and refer to the Import and Export Tariff and the Customs Regulatory Condition Code Table. Regulatory conditions may involve automatic import licenses, inspection and quarantine, etc., and the latest announcements shall prevail. How are graders and road rollers distinguished in classification? Graders (842920) mainly level land through blades, while road rollers (842940) compact soil or road surfaces through rolling wheels. If a machine has both functions, it is classified according to its main function. If it cannot be distinguished, reference may be made to the heading notes or an advance classification ruling may be applied for. What should be noted when declaring imported used road construction machines? For imported used road construction machines, a pre-shipment inspection certificate, certificate of origin, engine power and operating weight and other parameters must be provided. When declaring, "used" and years of use must be indicated, and customs may conduct valuation and inspection. In addition, it is necessary to confirm whether they fall under the catalogue of old mechanical and electrical products prohibited from import. What is the export tax rebate rate for goods under 842920? The export tax rebate rate will be adjusted with national policies. It is recommended to check the latest rebate rate through the official website of the State Taxation Administration or the "Single Window". Usually, VAT special invoices, customs declarations and other documents are required, and the provisions of the tax authorities shall prevail. If a grader is mounted on a truck chassis, under which code should it be classified? If a grader is mounted on a truck chassis and its main function is transport, it may be classified under Chapter 87 (such as 8705 special purpose vehicles). However, if its main function is still grading operations, it is classified under 842920. Classification should be based on the main function, with reference to the Tariff Explanatory Notes. What are the differences between 842920, 842911 and 842919? 842911 is tracked bulldozers, 842919 is other bulldozers, and 842920 is graders and road construction machines. The difference lies in the machine type: bulldozers are mainly used for pushing soil, while graders are used for leveling. When declaring, the code should be selected according to the actual function of the machinery. Do imported used graders require an automatic import license? According to the Catalogue of Goods Subject to Automatic Import License Administration, some old mechanical and electrical products require an automatic import license. It is recommended to check the latest catalogue; if graders are included, an application must be made to the commerce department. In addition, old mechanical and electrical products may involve inspection and quarantine, so preparation should be made in advance. How can customs clearance delays caused by incorrect 842920 classification be avoided? Recommendations: 1. Accurately fill in the declaration elements, especially the self-propelled mode and main use; 2. Provide machinery photos, manuals and other materials; 3. Apply for an advance classification ruling when necessary; 4. Pay attention to the latest customs classification decisions. If uncertain, consult a professional customs broker or customs.
Q: How can I check the China customs regulatory conditions for goods under 842920?
A: You can check through the official website of the General Administration of Customs of China or the "Single Window" by entering HS code 842920, view the regulatory condition codes (such as A, B, etc.), and refer to the Import and Export Tariff and the Customs Regulatory Condition Code Table. Regulatory conditions may involve automatic import licenses, inspection and quarantine, etc., and the latest announcements shall prevail.
Q: How are graders and road rollers distinguished in classification?
A: Graders (842920) mainly level land through blades, while road rollers (842940) compact soil or road surfaces through rolling wheels. If a machine has both functions, it is classified according to its main function. If it cannot be distinguished, reference may be made to the heading notes or an advance classification ruling may be applied for.
Q: What should be noted when declaring imported used road construction machines?
A: For imported used road construction machines, a pre-shipment inspection certificate, certificate of origin, engine power and operating weight and other parameters must be provided. When declaring, "used" and years of use must be indicated, and customs may conduct valuation and inspection. In addition, it is necessary to confirm whether they fall under the catalogue of old mechanical and electrical products prohibited from import.
Q: What is the export tax rebate rate for goods under 842920?
A: The export tax rebate rate will be adjusted with national policies. It is recommended to check the latest rebate rate through the official website of the State Taxation Administration or the "Single Window". Usually, VAT special invoices, customs declarations and other documents are required, and the provisions of the tax authorities shall prevail.
Q: If a grader is mounted on a truck chassis, under which code should it be classified?
A: If a grader is mounted on a truck chassis and its main function is transport, it may be classified under Chapter 87 (such as 8705 special purpose vehicles). However, if its main function is still grading operations, it is classified under 842920. Classification should be based on the main function, with reference to the Tariff Explanatory Notes.
Q: What are the differences between 842920, 842911 and 842919?
A: 842911 is tracked bulldozers, 842919 is other bulldozers, and 842920 is graders and road construction machines. The difference lies in the machine type: bulldozers are mainly used for pushing soil, while graders are used for leveling. When declaring, the code should be selected according to the actual function of the machinery.
Q: Do imported used graders require an automatic import license?
A: According to the Catalogue of Goods Subject to Automatic Import License Administration, some old mechanical and electrical products require an automatic import license. It is recommended to check the latest catalogue; if graders are included, an application must be made to the commerce department. In addition, old mechanical and electrical products may involve inspection and quarantine, so preparation should be made in advance.
Q: How can customs clearance delays caused by incorrect 842920 classification be avoided?
A: Recommendations: 1. Accurately fill in the declaration elements, especially the self-propelled mode and main use; 2. Provide machinery photos, manuals and other materials; 3. Apply for an advance classification ruling when necessary; 4. Pay attention to the latest customs classification decisions. If uncertain, consult a professional customs broker or customs.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.