Chapter 84 is the core chapter in HS classification covering machinery and mechanical appliances, and parts thereof, including power machinery, metalworking machine tools, industrial robots, office equipment, refrigeration equipment, etc. This chapter emphasizes the mechanical function and power-driven characteristics of goods, distinguishing them from electrical equipment in Chapter 85. For machine tool products, Chapter 84 focuses on their metal cutting or forming capabilities rather than electrical control components. Heading 8459 covers boring, milling, and threading machine tools for metal cutting, including CNC and non-CNC types. Its core is machine tools with rotating tools capable of hole machining or surface machining on metal workpieces. 8459, together with 8458 (lathes) and 8460 (grinding machines), forms the complete system of metal cutting machine tools, distinguished by machining method and tool movement form. First 2 digits 84: Chapter 84, machinery and mechanical appliances, and parts thereof, excluding electrical equipment. Digits 3-4: 59: Heading 8459, boring, milling, and threading machine tools for metal cutting, covering CNC and non-CNC. Digits 5-6: 31: Subheading 845931, specifically CNC boring machines, i.e., machine tools using CNC systems to control boring operations. The complete code 845931 is a six-digit subheading used for international trade statistics and tariff classification. The product is a CNC boring machine, whose core function is using a rotating boring tool to perform hole machining on metal workpieces, meeting the description of heading 8459. Compared to 8458 (lathes), boring machines typically have a fixed workpiece with a rotating and feeding tool; compared to 8460 (grinding machines), boring machines primarily use cutting rather than grinding. The CNC characteristic further limits it to subheading 845931.

Product Name: The Chinese and English names of the declared product, which should accurately reflect the machine tool type and CNC characteristics. Brand: Fill in the brand or manufacturer name of the machine tool; if no brand, indicate 'no brand.' Model: Fill in the specific model of the machine tool to distinguish different specifications and functions. Control Method: Specify whether it is CNC (Computer Numerical Control) and note the control system brand or type. Machining Method: Describe the primary machining method, such as boring, milling, drilling, etc. Number of Spindles: Fill in the number of spindles on the machine tool, single-spindle or multi-spindle. Power: Fill in the main motor power (kW) to confirm machine tool specifications. Use: Briefly describe the processing object and industry, e.g., 'for hole machining of automotive engine cylinder blocks.' Customs declaration example: Product Name: CNC Boring Machine Brand: XXX Model: XXX-1000 Control Method: CNC, FANUC system Machining Method: Boring, milling Number of Spindles: 1 Power: 15KW Use: For finish machining of large diesel engine cylinder block holes HS Code: 84593100 Declaration elements complete and compliant. Misclassifying CNC boring machines under 8459.39 (other boring machines), ignoring the priority of the CNC subheading. Declaring as 'machining center' when it is actually a boring machine, leading to classification under 8457. Failure to provide CNC system information, unable to prove it is a CNC boring machine.

The core basis for classification is the machine tool's function, machining method, and control method. 845931 specifically covers CNC boring machines and must simultaneously meet: 1) primary function is boring; 2) uses CNC system control; 3) belongs to metal cutting machine tools. If the machine tool also has milling functions, the primary function must be determined; if boring is primary, classify under 845931; if milling is primary, it may be classified under 8459.51 (CNC milling machines). 845939 Other boring machines (non-CNC): Non-CNC boring machines, without CNC systems, typically manual or mechanically controlled. 845951 CNC milling machines: Primary function is milling, with rotating tool and lateral feed, different from the hole machining center of boring machines. 845710 Machining centers: Equipped with automatic tool changing function, capable of multi-process machining, typically classified as machining centers rather than single boring machines. 846040 CNC grinding machines: Uses abrasive tools for finishing, belonging to grinding rather than cutting, with different machining accuracy and surface quality. Is boring the primary machining method of the machine tool? Is it equipped with a CNC system? Does it have automatic tool changing function (if not, it may be a machining center)? Does the spindle rotate and feed while the workpiece is fixed? Does it belong to metal cutting machine tools (rather than forming or special processing)?

What is the difference in HS classification between CNC boring machines and CNC milling machines? CNC boring machines are classified under 845931, and CNC milling machines under 845951. The core difference lies in the primary machining method: boring machines are mainly used for hole machining, with rotating tool and axial feed; milling machines are used for surfaces, grooves, etc., with rotating tool and lateral feed. If a machine tool has both functions, classification depends on the primary function. How to determine whether a machine tool is a machining center or a CNC boring machine? Machining centers (8457) typically have automatic tool changers (ATC) and can perform multi-process machining; CNC boring machines generally have no automatic tool changing or limited tool changing function and mainly perform boring. If the machine tool is primarily for boring and has no automatic tool changing, it should be classified under 845931. What key elements must be provided when declaring a CNC boring machine? Product name, brand, model, control method (CNC), machining method (boring), number of spindles, power, and use must be provided. Among these, control method and machining method are key to distinguishing 845931 from other subheadings. Is the HS code the same for used CNC boring machines? Yes, HS codes do not distinguish between new and used; used CNC boring machines are still classified under 845931. However, 'used' and the condition rate must be noted during declaration, and pre-shipment inspection requirements may apply. How to classify a CNC boring machine with milling functions? According to the principal function principle. If boring is the primary function, classify under 845931; if milling is primary, classify under 845951. If it cannot be distinguished, refer to the machine tool's designed use and machining accuracy. How to check the tariff rate for HS code 845931? It can be checked through the official website of China Customs, the International Trade Single Window, or by consulting a customs broker. Tariff rates vary by country, trade agreement, and annual adjustments; it is recommended to refer to the latest customs tariff schedule. Is the export tax rebate for CNC boring machines related to the code? Yes, the export tax rebate rate is determined by the HS code. The rebate rate for 845931 needs to be checked in the latest export tax rebate rate database. Different codes may have different rebate rates, so accurate classification is crucial. How to fill in 'Use' in the declaration elements for CNC boring machines? The use should be specific, such as 'for hole machining of automotive engine cylinder blocks' or 'for boring mold cavities.' Avoid vague descriptions like 'metalworking' to facilitate customs classification determination.