Chapter 84 covers nuclear reactors, boilers, machinery, mechanical appliances and parts thereof, and is the largest industrial product category chapter in the HS classification. This chapter includes power machinery, agricultural machinery, machine tools, office equipment, automatic data processing equipment, bearings, transmission devices, etc. The core characteristic is that these goods have power drive, moving parts, or energy conversion functions, and are used for production, processing, or performing specific operations. Goods in this chapter may be powered or non-powered, but pure electric equipment (Chapter 85) and optical instruments (Chapter 90) are excluded. Heading 8464 specifically refers to machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials, and cold-working machine tools for working glass. It includes machine tools with functions such as sawing, grinding, polishing, drilling, and milling. This heading covers CNC and non-CNC machine tools, but excludes hand-held tools (classified under 8467) and hot-working equipment for working glass (classified under 8475). The core is fixed machine tools used for cold working of mineral materials. The first 2 digits 84 represent Chapter 84, i.e., machinery, mechanical appliances and parts thereof, covering all power-driven processing machinery. Digits 3-4, 64, form heading 8464, indicating machine tools for working stone, ceramics, concrete and other mineral materials, and cold-working machine tools for glass. Digits 5-6, 90, are the subheading, under 8464, specifically indicating CNC machine tools. Subheadings under 8464 include: 846410 (sawing machines), 846420 (grinding or polishing machines), 846490 (other CNC machine tools). Therefore, 846490 specifically refers to other CNC mineral material processing machine tools under heading 8464 besides sawing, grinding and polishing, such as CNC milling, drilling, engraving, etc. This commodity is a CNC stone processing machine, which is a fixed machine tool for cold working stone and has CNC functionality. Therefore, it is classified under heading 8464. Since it is not a dedicated sawing machine tool (846410) or grinding and polishing machine tool (846420), but rather multi-functional or milling, drilling, etc., it is classified under 846490 (other CNC machine tools). If it were non-CNC, it would be classified under a subheading other than 846490, but the CNC characteristic clearly points to 846490.
Chapter
Chapter 84 covers nuclear reactors, boilers, machinery, mechanical appliances and parts thereof, and is the largest industrial product category chapter in the HS classification. This chapter includes power machinery, agricultural machinery, machine tools, office equipment, automatic data processing equipment, bearings, transmission devices, etc. The core characteristic is that these goods have power drive, moving parts, or energy conversion functions, and are used for production, processing, or performing specific operations. Goods in this chapter may be powered or non-powered, but pure electric equipment (Chapter 85) and optical instruments (Chapter 90) are excluded.
Heading
Heading 8464 specifically refers to machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials, and cold-working machine tools for working glass. It includes machine tools with functions such as sawing, grinding, polishing, drilling, and milling. This heading covers CNC and non-CNC machine tools, but excludes hand-held tools (classified under 8467) and hot-working equipment for working glass (classified under 8475). The core is fixed machine tools used for cold working of mineral materials.
Digit Breakdown
The first 2 digits 84 represent Chapter 84, i.e., machinery, mechanical appliances and parts thereof, covering all power-driven processing machinery. Digits 3-4, 64, form heading 8464, indicating machine tools for working stone, ceramics, concrete and other mineral materials, and cold-working machine tools for glass. Digits 5-6, 90, are the subheading, under 8464, specifically indicating CNC machine tools. Subheadings under 8464 include: 846410 (sawing machines), 846420 (grinding or polishing machines), 846490 (other CNC machine tools). Therefore, 846490 specifically refers to other CNC mineral material processing machine tools under heading 8464 besides sawing, grinding and polishing, such as CNC milling, drilling, engraving, etc.
Classification Basis
This commodity is a CNC stone processing machine, which is a fixed machine tool for cold working stone and has CNC functionality. Therefore, it is classified under heading 8464. Since it is not a dedicated sawing machine tool (846410) or grinding and polishing machine tool (846420), but rather multi-functional or milling, drilling, etc., it is classified under 846490 (other CNC machine tools). If it were non-CNC, it would be classified under a subheading other than 846490, but the CNC characteristic clearly points to 846490.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should accurately reflect the function, such as "CNC stone processing center" or "CNC stone milling machine". Use: Describe the processing object and working scenario, such as "used for milling, engraving, and drilling of marble and granite". Brand: Fill in the manufacturer or brand name; if there is no brand, fill in "no brand". Model: Fill in the specific model of the equipment, which should be consistent with the accompanying documents. CNC Device: Indicate whether it is equipped with a CNC system, such as "equipped with Fanuc CNC system". Processing Method: List the main processing methods, such as milling, drilling, engraving, etc. Power: Fill in the main motor power in kilowatts. Brand Type: Fill in according to customs regulations, such as "foreign brand (OEM production)", "domestic independent brand", etc. Product Name: CNC stone processing center; Use: used for milling, engraving, and drilling of marble and granite; Brand: XX; Model: CNC-500; CNC Device: equipped with Siemens 828D CNC system; Processing Method: milling, drilling; Power: 15kW; Brand Type: domestic independent brand. Failure to distinguish CNC from non-CNC, resulting in incorrect subheading. Misreporting sawing function as milling, incorrectly classified under 846490. Non-standard brand and model entry, affecting customs review.
Product Name
The specific name of the declared commodity, which should accurately reflect the function, such as "CNC stone processing center" or "CNC stone milling machine".
⚠️ Declaring it generically as "stone machinery" or "CNC machine tool" without reflecting the processing object.
Use
Describe the processing object and working scenario, such as "used for milling, engraving, and drilling of marble and granite".
⚠️ Only writing "stone processing" without listing the specific processing methods.
Brand
Fill in the manufacturer or brand name; if there is no brand, fill in "no brand".
⚠️ Confusing brand with model, or filling in the name of a trading company.
Model
Fill in the specific model of the equipment, which should be consistent with the accompanying documents.
⚠️ Incomplete or incorrect model entry, leading to classification disputes.
CNC Device
Indicate whether it is equipped with a CNC system, such as "equipped with Fanuc CNC system".
⚠️ Failure to specify CNC functionality, resulting in incorrect classification under a non-CNC subheading.
Processing Method
List the main processing methods, such as milling, drilling, engraving, etc.
⚠️ Misreporting sawing function as milling, resulting in incorrect subheading.
Power
Fill in the main motor power in kilowatts.
⚠️ Incorrect power unit or failure to fill in.
Brand Type
Fill in according to customs regulations, such as "foreign brand (OEM production)", "domestic independent brand", etc.
⚠️ Failure to fill in according to specifications, affecting statistics.
Example： Product Name: CNC stone processing center; Use: used for milling, engraving, and drilling of marble and granite; Brand: XX; Model: CNC-500; CNC Device: equipped with Siemens 828D CNC system; Processing Method: milling, drilling; Power: 15kW; Brand Type: domestic independent brand.
Common Mistakes：
Failure to distinguish CNC from non-CNC, resulting in incorrect subheading.
Misreporting sawing function as milling, incorrectly classified under 846490.
Non-standard brand and model entry, affecting customs review.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the processing object is stone, ceramics, concrete or other mineral materials; 2. Whether it is a cold-working machine tool; 3. Whether it is equipped with a CNC system; 4. Whether the main processing method is sawing, grinding and polishing, or other. If it meets the criteria of cold working of mineral materials and CNC, it is classified under 846490. If it is sawing, classify under 846410; if it is grinding and polishing, classify under 846420. If non-CNC, classify under a subheading other than 846490. 846410 CNC sawing machine tools: 846410 is dedicated to CNC machine tools for sawing mineral materials, while 846490 covers other processing methods such as milling and drilling. If the equipment's main function is sawing, it should be classified under 846410. 846420 CNC grinding and polishing machine tools: 846420 is dedicated to grinding or polishing, while 846490 is for other processing. If the equipment has both grinding and milling functions, it should be classified according to the main function, generally determined by the main processing method. 846490 Other non-CNC machine tools: Under the same subheading, non-CNC machine tools and CNC machine tools may be listed under different subheadings. It is necessary to confirm CNC functionality to avoid incorrect classification. 8467 Hand-held tools: 8467 is for hand-held power tools, while 8464 is for fixed machine tools. If the equipment is hand-held, even if CNC, it is classified under 8467. 8475 Hot-working machine tools for glass: 8475 is for hot working of glass, while 8464 is for cold working. If the equipment is used for cold working of glass, classify under 8464; if for hot working, classify under 8475. Is the processing object stone, ceramics or other mineral materials? Is it cold working rather than hot working? Is it equipped with a CNC system? Is the main processing method sawing or grinding and polishing? Is it a hand-held tool?
Basis
The core criteria for classification are: 1. Whether the processing object is stone, ceramics, concrete or other mineral materials; 2. Whether it is a cold-working machine tool; 3. Whether it is equipped with a CNC system; 4. Whether the main processing method is sawing, grinding and polishing, or other. If it meets the criteria of cold working of mineral materials and CNC, it is classified under 846490. If it is sawing, classify under 846410; if it is grinding and polishing, classify under 846420. If non-CNC, classify under a subheading other than 846490.
Confused Codes：
846410 - CNC sawing machine tools
846410 is dedicated to CNC machine tools for sawing mineral materials, while 846490 covers other processing methods such as milling and drilling. If the equipment's main function is sawing, it should be classified under 846410.
846420 - CNC grinding and polishing machine tools
846420 is dedicated to grinding or polishing, while 846490 is for other processing. If the equipment has both grinding and milling functions, it should be classified according to the main function, generally determined by the main processing method.
846490 - Other non-CNC machine tools
Under the same subheading, non-CNC machine tools and CNC machine tools may be listed under different subheadings. It is necessary to confirm CNC functionality to avoid incorrect classification.
8467 - Hand-held tools
8467 is for hand-held power tools, while 8464 is for fixed machine tools. If the equipment is hand-held, even if CNC, it is classified under 8467.
8475 - Hot-working machine tools for glass
8475 is for hot working of glass, while 8464 is for cold working. If the equipment is used for cold working of glass, classify under 8464; if for hot working, classify under 8475.
Self-Check：
✓ Is the processing object stone, ceramics or other mineral materials?
✓ Is it cold working rather than hot working?
✓ Is it equipped with a CNC system?
✓ Is the main processing method sawing or grinding and polishing?
✓ Is it a hand-held tool?
❓ FAQ
A CNC stone processing machine is classified under 846490, but if it has both sawing and milling functions, how should it be classified? According to General Interpretative Rule 3 (b), it should be classified according to the main function. If the main function is sawing, classify under 846410; if the main function is milling, classify under 846490. Technical parameter specifications of the equipment are required to explain the main processing method. How to determine whether a stone processing machine is CNC? CNC means equipped with a CNC system that can automatically control the processing process according to a program. Check whether the equipment has a CNC device, servo motors, programming interface, etc. If it is only manually operated or mechanically profiled, it is non-CNC. Does subheading 846490 include CNC machine tools for processing glass? Yes. Heading 8464 covers cold-working machine tools for glass, so CNC glass processing machines, if for cold working, are also classified under 846490. However, hot-working equipment for glass is classified under 8475. What special documents are required for customs declaration of imported CNC stone processing machines? Generally, contracts, invoices, packing lists, bills of lading, equipment manuals, CNC function certificates, etc. are required. If it involves used machinery and electrical equipment, a pre-shipment inspection certificate is also required. Specific requirements are subject to customs. How to check the export tax rebate rate for 846490? The export tax rebate rate should be checked according to the latest policy, through the State Taxation Administration or General Administration of Customs websites, or by consulting the local tax department. The rate may be adjusted, and it is recommended to rely on the policy at the time of declaration. If a CNC stone processing machine has laser cutting function, which code should it be classified under? Laser cutting belongs to laser processing. If the main function is laser cutting, it should be classified under 8456 (laser processing machine tools). If the laser is only auxiliary and the main function is still mechanical processing, then classify under 846490. In the declaration elements of a CNC stone processing machine, how should the brand type be filled in? The brand type should be filled in according to customs regulations, such as "foreign brand (OEM production)", "domestic independent brand", "domestic acquired brand", etc. It should be selected based on actual brand ownership and production situation. What is the difference between 846490 and 84649000? 846490 is the 6-digit subheading of the HS code, and 84649000 is the complete 10-digit tariff code of China Customs. When declaring in China, the 10-digit code must be used. 84649000 is the specific tariff code under 846490.
Q: A CNC stone processing machine is classified under 846490, but if it has both sawing and milling functions, how should it be classified?
A: According to General Interpretative Rule 3 (b), it should be classified according to the main function. If the main function is sawing, classify under 846410; if the main function is milling, classify under 846490. Technical parameter specifications of the equipment are required to explain the main processing method.
Q: How to determine whether a stone processing machine is CNC?
A: CNC means equipped with a CNC system that can automatically control the processing process according to a program. Check whether the equipment has a CNC device, servo motors, programming interface, etc. If it is only manually operated or mechanically profiled, it is non-CNC.
Q: Does subheading 846490 include CNC machine tools for processing glass?
A: Yes. Heading 8464 covers cold-working machine tools for glass, so CNC glass processing machines, if for cold working, are also classified under 846490. However, hot-working equipment for glass is classified under 8475.
Q: What special documents are required for customs declaration of imported CNC stone processing machines?
A: Generally, contracts, invoices, packing lists, bills of lading, equipment manuals, CNC function certificates, etc. are required. If it involves used machinery and electrical equipment, a pre-shipment inspection certificate is also required. Specific requirements are subject to customs.
Q: How to check the export tax rebate rate for 846490?
A: The export tax rebate rate should be checked according to the latest policy, through the State Taxation Administration or General Administration of Customs websites, or by consulting the local tax department. The rate may be adjusted, and it is recommended to rely on the policy at the time of declaration.
Q: If a CNC stone processing machine has laser cutting function, which code should it be classified under?
A: Laser cutting belongs to laser processing. If the main function is laser cutting, it should be classified under 8456 (laser processing machine tools). If the laser is only auxiliary and the main function is still mechanical processing, then classify under 846490.
Q: In the declaration elements of a CNC stone processing machine, how should the brand type be filled in?
A: The brand type should be filled in according to customs regulations, such as "foreign brand (OEM production)", "domestic independent brand", "domestic acquired brand", etc. It should be selected based on actual brand ownership and production situation.
Q: What is the difference between 846490 and 84649000?
A: 846490 is the 6-digit subheading of the HS code, and 84649000 is the complete 10-digit tariff code of China Customs. When declaring in China, the 10-digit code must be used. 84649000 is the specific tariff code under 846490.
⚠️ 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.