Chapter 84 is a core chapter in the HS classification system, covering nuclear reactors, boilers, machinery, mechanical appliances, and their parts. This chapter has an extremely broad scope, ranging from power machinery (such as steam turbines and internal combustion engines) to processing machinery (such as machine tools and textile machinery), office equipment (such as computers and printers), and general mechanical parts. Its core logic is that goods must have mechanical motion characteristics, or complete energy conversion, material processing, or work through mechanical action. As a portable tool driven by an electric motor, the hand-held electric drill's power source and mechanical work characteristics fully conform to the definition of this chapter. Heading 8467 specifically covers hand-held pneumatic or electric tools, including chain saws, drills, tapping machines, screwdrivers, boring machines, reaming machines, scrapers, riveting machines, shears, punching machines, hammers, rock drills, etc. The core characteristics of this heading are: the tool must be hand-held (i.e., held by hand during operation), and the power source must be pneumatic (air-driven) or electric (including battery-powered). Under 8467, it is further subdivided by power type and tool function, forming a clear distinction from stationary machine tools (8459-8462) and hand tools (8205). The first 2 digits 84 = Chapter 84 (machinery, mechanical appliances, and their parts), establishing that the goods belong to the machinery category. Digits 3-4, 67 = heading 8467 (hand-held pneumatic or electric tools), locking in the power type and portable characteristics. Digits 5-6, 21 = subheading 846721, specifically referring to 'hand-held electric drills.' Under 8467, subheadings are divided by tool type: 846721 is drills (including impact drills), 846722 is chain saws, and 846729 is other tools. Therefore, the complete meaning of 846721 is: subheading 21 under heading 67 of Chapter 84, namely hand-held electric drills (including impact drills, whether or not battery-powered). The key reasons why this commodity is classified under 846721 rather than adjacent codes are: 1) the power is electric rather than pneumatic (otherwise it might be classified under 846711); 2) the tool is a drill type rather than a chain saw (846722) or other (846729); 3) it must be hand-held; if it is a stationary drill press, it is classified under 8459; 4) if it is a purely manual drill, it is classified under 8205. 846721 explicitly covers hand-held electric drills and impact drills, regardless of whether they have other additional functions (such as screwdriving), as long as the main function is drilling, it is classified under this code.

Product Name: The specific name of the declared commodity should be accurately described as 'hand-held electric drill' or 'impact drill,' avoiding vague colloquial terms such as 'electric drill.' Brand Type: Fill in the brand name or logo, such as 'Bosch,' 'Makita,' etc.; if there is no brand, fill in 'no brand.' Export Preference Status: Fill in according to the actual trade arrangement, such as 'general trade,' 'processing with imported materials,' etc.; if tariff preferences are involved, the agreement name must be indicated. Power Source: Clearly state 'electric' or 'pneumatic'; 846721 is limited to electric, and it is necessary to indicate whether it is battery-powered or externally powered. Function: Describe the main function, such as 'drilling,' 'impact drilling'; if it also has a screwdriving function, the main use must be explained. Brand Model: Fill in the specific model, such as 'GSB 18V-50,' to facilitate customs valuation and classification. Power: Fill in the rated input power or output power in watts (W); for battery-powered tools, voltage (V) may be filled in. Whether Hand-held: Confirm that the tool is hand-held; if it is stationary or can be mounted on a stand for use, this must be explained. Product Name: Hand-held electric drill; Brand Type: Bosch; Export Preference Status: General trade; Power Source: Electric (lithium battery 18V); Function: Drilling, impact drilling; Brand Model: GSB 18V-50; Power: 18V; Whether Hand-held: Yes. Mistakenly classifying a pneumatic drill under 846721, when it should actually be classified under 846711. Classifying an electric screwdriver whose main function is screwdriving under 846721, when it should be classified under 846729. Ignoring the 'hand-held' requirement and mistakenly declaring a stationary drill press as a hand-held electric drill.

The core basis for classification is the 'Import and Export Tariff' and the 'HS Explanatory Notes.' 846721 explicitly covers 'hand-held electric drills,' including impact drills. To determine classification, the following must be simultaneously satisfied: 1) the power is electric; 2) the tool is a drill type; 3) it is hand-held. If pneumatic, it is classified under 846711; if a chain saw, under 846722; if another tool, under 846729; if a stationary drill press, under 8459; if a manual drill, under 8205. In addition, if the drill bit and motor are integrated and inseparable, it is classified as a complete machine; if separable, the drill bit is classified separately. 846711 Hand-held pneumatic drills: The power source is pneumatic (air-driven), not electric. 846721 specifically refers to electric drills; the two have different power types, and the power source must be clarified during classification. 846729 Other hand-held electric tools: Covers other electric tools besides drills and chain saws, such as electric screwdrivers, electric sanders, etc. If the tool's main function is not drilling, it is classified under this code. 8459 Stationary drill presses: 8459 covers stationary machine tools used for metalworking, not hand-held. 846721 is hand-held and portable; the two differ significantly in structure and mode of use. 8205 Manual drills: 8205 covers hand tools without a power device. 846721 is electric and requires power supply or battery drive; the power source is the core difference. 846722 Hand-held electric chain saws: 846722 specifically refers to chain saws, used for cutting. 846721 is a drill, used for drilling; the functions differ, and the subheadings are clearly distinguished. Confirm that the power is electric rather than pneumatic. Confirm that the tool is hand-held rather than stationary. Confirm that the main function is drilling rather than screwdriving. Confirm whether an impact function is included; it is still classified under 846721. Confirm whether the drill bit is integrated with the motor; if separable, they must be classified separately.

Are hand-held electric drills and impact drills classified under the same HS code? Yes. HS code 846721 explicitly covers 'hand-held electric drills,' including impact drills. Impact drills add an impact function on top of drilling, but the core function is still drilling, so they are classified under the same subheading. When declaring, 'impact drilling' must be noted in the function field. Are battery-powered electric drills classified under 846721? Yes. 846721 does not distinguish between power supply types; whether externally powered or battery-powered, as long as it is a hand-held electric drill, it is classified under this code. When declaring, 'electric (lithium battery),' etc., must be noted in the power source field. Can an electric screwdriver be classified under 846721? No. 846721 specifically refers to drill-type tools. The main function of an electric screwdriver is screwdriving, so it should be classified under 846729 (other hand-held electric tools). If a tool has both drilling and screwdriving functions, it must be determined based on the main use; if the main use is drilling, it may be classified under 846721. How can I check the import tariff rate for 846721? Tariff rates are adjusted according to national policies. It is recommended to check the latest rates through the official website of the General Administration of Customs or the China International Trade Single Window. When checking, attention must be paid to preferential arrangements such as the country of origin and trade agreements (e.g., RCEP) to determine the applicable rate. What are the consequences of omitting 'brand model' during declaration? Omitting the brand model may make customs valuation difficult and may even raise suspicion of inaccurate declaration. According to the 'Regulations on the Implementation of Customs Administrative Penalties,' inaccurate declaration may result in fines, supplementary taxes, and other penalties. It is recommended to fill in the brand and model completely to facilitate rapid customs clearance. How are accessories of hand-held electric drills (such as drill bits) classified? If drill bits are imported together with the electric drill and are dedicated accessories, they are generally classified as part of the complete machine. If imported separately, drill bits should be classified according to material and use, such as metal drill bits under 8207 and masonry drill bits under 8207. Specific reference should be made to the 'HS Explanatory Notes.' How are 846721 and 846729 distinguished during declaration? The core difference lies in the tool's main function. 846721 is drills (including impact drills), and 846729 is other electric tools (such as sanders, screwdrivers, jigsaws, etc.). When declaring, the function must be accurately described to avoid classification disputes caused by vague function descriptions. If an electric drill has a lighting function, does it affect classification? No. Additional functions (such as LED lighting) do not change the tool's main function, and it is still classified under 846721. However, when declaring, additional functions must be truthfully described so that customs can fully understand the commodity.