Chapter 84 is a core chapter in the HS classification system, covering nuclear reactors, boilers, machinery, mechanical appliances, and their parts. The scope of goods in this chapter is extremely broad, ranging from power machinery (such as steam turbines and internal combustion engines) to various processing machines (such as machine tools, textile machinery, and office equipment), as well as general-purpose components like valves and bearings. Its core characteristic is that goods must possess mechanical motion, energy conversion, or work-performing functions, and typically do not involve electrical control parts (electrical parts are classified under Chapter 85). This chapter is the primary classification chapter for technology-intensive products in international trade. Heading 8459 covers drilling machines, boring machines, milling machines, tapping machines, etc., among metal-cutting machine tools, but excludes lathes (8458) and grinding machines (8460). Specifically, it includes: gantry or pillar drilling machines, CNC drilling machines, jig boring machines, knee-type milling machines, tool milling machines, etc. Machine tools under this heading are mainly used for drilling, boring, milling, tapping, and other cutting operations on metal workpieces, and may be equipped with numerical control devices. Note that 8459 only includes metal-cutting machine tools; woodworking drilling machines are classified under 8465, and stone-processing machine tools under 8464. First 2 digits 84: represents Chapter 84, i.e., nuclear reactors, boilers, machinery, mechanical appliances, and their parts. Digits 3-4, 59: represents heading 8459, specifically drilling machines, boring machines, milling machines, and tapping machines (including CNC and non-CNC) among metal-cutting machine tools. Digits 5-6, 10: represents subheading 845910, i.e., CNC drilling machines. Among these, the 5th digit 1 indicates that this subheading is the first subheading under heading 8459, and the 6th digit 0 is a subheading subdivision. Therefore, 845910 specifically refers to metal drilling machines controlled by numerical control systems (CNC), distinguished from non-CNC drilling machines (typically classified under 845921 or 845929, etc.). This commodity is a CNC drilling machine, whose core function is drilling metal workpieces, belonging to metal-cutting machine tools. Because it is equipped with a numerical control system, achieving automated, high-precision machining, it is classified under subheading 845910 for CNC drilling machines under heading 8459. If it were a non-CNC drilling machine, it would be classified under 845921 (drilling machines other than CNC) or 845929; if it were a woodworking drilling machine, it would be classified under 8465; if it were a portable pneumatic drill, it would be classified under 8467.

Product Name: The Chinese and English names of the declared commodity, which should accurately reflect the commodity attributes, such as "数控钻床" or "CNC drilling machine". Brand: Fill in the name of the manufacturer or brand, such as "Siemens", "Fanuc", etc. If there is no brand, fill in "None". Model: Fill in the model of the equipment, such as "DMC-500", "VMC-850", etc., to distinguish specific specifications. Processing Method: State that it is metal-cutting processing and indicate numerical control (CNC), such as "CNC metal drilling". Function: Describe the main function of the equipment, such as "used for drilling and tapping metal workpieces". Power: Fill in the main motor power in kilowatts (kW), such as "7.5kW". Brand Type: Fill in the brand type according to customs regulations, such as "foreign brand (OEM production)", "domestic independent brand", etc. Export Preference Status: If export preferences are involved, fill in "export with preference" or "export without preference". Customs declaration commodity item: Product Name: CNC drilling machine Brand: SIEMENS Model: DMC-500 Processing Method: CNC metal drilling Function: Used for drilling and tapping metal workpieces Power: 7.5kW Brand Type: Foreign brand (OEM production) Export Preference Status: Export without preference HS Code: 8459100000 Declaration Elements: 1. Product Name: CNC drilling machine; 2. Brand: SIEMENS; 3. Model: DMC-500; 4. Processing Method: CNC metal drilling; 5. Function: Used for drilling and tapping metal workpieces; 6. Power: 7.5kW; 7. Brand Type: Foreign brand (OEM production); 8. Export Preference Status: Export without preference. Mistakenly classifying non-CNC drilling machines under 845910, leading to classification errors. Failing to indicate "CNC", which may result in classification under other subheadings. Mistakenly classifying woodworking drilling machines under 845910, when they should actually be classified under 8465.

Core criteria for classification: 1. The commodity must be a metal-cutting machine tool used for drilling, boring, milling, or tapping; 2. It must be equipped with a numerical control system (CNC) for automated control; 3. The processing object must be metal, excluding non-metallic materials such as wood and stone; 4. It must be non-portable; if it is a portable pneumatic drill, it is classified under 8467; 5. It must be distinguished from lathes under 8458 and grinding machines under 8460; drilling machines are mainly for drilling, while lathes are mainly for turning. 845921 Non-CNC drilling machines: 845921 is for non-CNC drilling machines, while 845910 is for CNC drilling machines. The core difference lies in whether a numerical control system is equipped; CNC drilling machines have a high degree of automation and are classified under 845910. 845929 Other non-CNC drilling machines: 845929 covers other non-CNC drilling machines, such as radial drilling machines. The difference from 845910 is likewise CNC versus non-CNC, and 845910 refers only to CNC drilling machines. 845811 CNC horizontal lathes: 845811 is for CNC horizontal lathes, used for turning; 845910 is for CNC drilling machines, used for drilling. The processing methods are different; lathes are classified under 8458, drilling machines under 8459. 846593 CNC woodworking drilling machines: 846593 is for CNC drilling machines for woodworking, with wood as the processing object; 845910 has metal as the processing object. Classification should be distinguished based on the processing material. 846721 Handheld pneumatic drills: 846721 is for handheld pneumatic drills, belonging to portable tools; 845910 is for fixed CNC drilling machines, typically large machine tools. Is it equipped with a numerical control system (CNC)? Is the processing object metal? Is drilling the main function? Is it a fixed machine tool rather than portable? Are other cutting machine tools such as lathes and grinding machines excluded?

What is the difference between a CNC drilling machine and a machining center? Are the HS codes the same? CNC drilling machines are mainly for drilling, with relatively single functions, and are classified under 845910. Machining centers usually have automatic tool changing functions and can perform milling, drilling, tapping, and other operations. If milling is the main function, they may be classified under 8457 (machining centers). The HS codes are different, and classification should be determined based on the main function. How can I check the import tax rate for CNC drilling machines? Tax rates are adjusted according to national policies. It is recommended to check the latest tax rates through the General Administration of Customs website or the China International Trade Single Window. Usually, you need to enter HS code 8459100000, select the importing country, country of origin, and other information, and the system will display the MFN rate, agreement rate, etc. You may also consult a professional customs broker. How should "Processing Method" be filled in the declaration elements for CNC drilling machines? The processing method should clearly state "CNC metal drilling". If it also has tapping functions, you may write "CNC drilling and tapping". Avoid writing only "drilling" or "metal processing" to prevent classification disputes. At the same time, it is necessary to indicate numerical control (CNC). Can second-hand CNC drilling machines be imported? Is the HS code the same? Second-hand CNC drilling machines can be imported, but they must comply with national regulations on the import management of mechanical and electrical products, and pre-shipment inspection may be involved. The HS code remains 8459100000, but when declaring, it is necessary to indicate "used" or "second-hand" and provide relevant certification documents. How are parts of CNC drilling machines classified? If the parts of CNC drilling machines are special-purpose parts, they are generally classified under 8466 (machine tool parts). However, note that if the parts themselves are electrical devices with independent functions, they may be classified under Chapter 85. Specific classification should be determined based on the function and material of the parts, and a detailed description is recommended. What procedures are required to export CNC drilling machines? Exporting CNC drilling machines usually does not require special licenses, but export control requirements must be met. Enterprises need to prepare basic documents such as contracts, invoices, packing lists, and customs declarations, and confirm whether export tax rebates are involved. If they are dual-use items, an export license may be required. It is recommended to consult the local customs. How is the HS code for CNC drilling machines applied in cross-border e-commerce? Cross-border e-commerce sales of CNC drilling machines are usually declared under general trade, and HS code 8459100000 is used to determine tariffs and regulatory conditions. Sellers must declare accurately to avoid customs clearance delays caused by classification errors. At the same time, note that the HS code in the destination country may differ and should be checked in advance. If a CNC drilling machine also has milling functions, should it be classified under 845910 or 8457? If the CNC drilling machine is mainly for drilling with milling as a secondary function, it is still classified under 845910; if milling is the main function, it may be classified under 8457 (machining centers). Classification should be determined based on the equipment's main function, structure, and processing method. It is recommended to refer to customs classification decisions or advance rulings.