Chapter 84 is the core chapter in the HS classification covering mechanical equipment and parts, including power machinery, agricultural machinery, machine tools, office equipment, automatic data processing equipment, lifting and handling machinery, etc. This chapter emphasizes the mechanical function and power-driven characteristics of goods, but excludes electrical equipment (Chapter 85) and vehicles (Chapter 87). Tool parts, as components of mechanical appliances, are classified with the main machine if dedicated to a specific type of machinery; otherwise, they may be classified under general parts headings. Heading 8467 covers hand-held pneumatic tools, hand-held power tools (including electromechanical tools), and parts of these tools. Specifically, it includes: hand-held pneumatic tools (such as pneumatic wrenches, pneumatic drills), hand-held power tools (such as electric drills, electric saws, electric grinders), and their dedicated parts. However, note that if the electric motor of a power tool is declared separately, it should be classified under 8501; and if the tool's cutting tools, drill bits, etc. are interchangeable tools, they should be classified under 8207. Code 846790 is a 6-digit subheading. The first 2 digits 84 indicate Chapter 84 (mechanical equipment); digits 3-4, 67, indicate heading 8467 (hand-held pneumatic and power tools); digits 5-6, 90, indicate subheading 846790, i.e., 'other' parts. Under heading 8467, there are usually multiple subheadings divided by tool type, such as 8467.1 (pneumatic tools), 8467.2 (power tools), etc., while 8467.90 serves as a residual subheading covering parts not elsewhere specified. Therefore, 846790 specifically refers to parts of hand-held pneumatic or power tools that are not specifically named in other subheadings. This commodity is a tool part. If it is dedicated to hand-held pneumatic or power tools and does not fall under a more specific subheading (such as 8467.11 to 8467.89), it should be classified under 846790. If the part is a general part (such as bolts, springs), it should be classified under Chapter 73; if it is the electric motor of a power tool, it should be classified under 8501; if it is an interchangeable tool (such as a drill bit), it should be classified under 8207. Therefore, 846790 applies to non-electrical parts dedicated to hand-held pneumatic or power tools.

Product Name: The specific name of the declared commodity, which should accurately reflect the purpose and material of the part. Purpose: State the specific hand-held pneumatic or power tool for which the part is dedicated, such as 'for electric drill'. Material: The main material of the declared part, such as steel, aluminum alloy, plastic, etc. Brand: Fill in the brand name (fill in 'none' if no brand). Model: Fill in the model or specification of the part. Is it a dedicated part: Clearly state whether it is a dedicated part for hand-held pneumatic or power tools. Processing Method: Briefly describe the processing technique of the part, such as casting, forging, machining, etc. Product Name: Gearbox for electric drill; Purpose: Dedicated to hand-held electric drill; Material: Aluminum alloy; Brand: ABC; Model: XYZ-123; Is it a dedicated part: Yes; Processing Method: Die-casting followed by machining. Mistakenly classifying general parts (such as standard bolts) under 846790; they should be classified under Chapter 73. Declaring the electric motor of a power tool separately; it should be classified under 8501 rather than 846790. Mistakenly classifying interchangeable tools (such as drill bits) under 846790; they should be classified under 8207.

Core basis for classification: First, determine whether the commodity is a dedicated part, i.e., whether it is dedicated to hand-held pneumatic or power tools. Second, check whether it falls under a more specific subheading (such as 8467.11 to 8467.89). If neither is satisfied, classify under 846790. At the same time, exclude Chapter 82 (interchangeable tools), Chapter 85 (electrical equipment), etc. 846791 Parts of hand-held power tools: 846791 is a specifically named part of power tools, while 846790 is for other parts not elsewhere specified. 846792 Parts of hand-held pneumatic tools: 846792 is a specifically named part of pneumatic tools, while 846790 is for others. 8207 Interchangeable tools: 8207 covers interchangeable tools for hand tools or machine tools, such as drill bits, milling cutters, while 846790 is for parts of the tool body. 8501 Electric motors: 8501 covers electric motors; if the part is an electric motor, it should be classified under 8501. 7326 Other articles of iron or steel: 7326 covers general iron or steel articles; if the part is a general part, it should be classified under 7326. Is the part dedicated to hand-held pneumatic or power tools? Does it belong to a specifically named part under 8467.11 to 8467.89? Is the part an interchangeable tool? Is the part an electric motor? Is the part a general part (such as a standard bolt)?

How to determine whether a part should be classified under 846790? First confirm whether the part is dedicated to hand-held pneumatic or power tools. If so, and it does not belong to other specific subheadings under 8467 (such as 846791, 846792), then classify under 846790. If it is a general part or interchangeable tool, classify under other chapters. What is the difference between 846790 and 846791? 846791 is for dedicated parts of hand-held power tools, while 846790 is for other parts of hand-held pneumatic or power tools not elsewhere specified. If a part is clearly used for power tools and is named under 846791, it should be classified under 846791 first. Should batteries for power tools be classified under 846790? No. Batteries are usually classified under 8507, unless they are declared together with the tool and form a complete tool; otherwise, batteries declared separately should be classified under 8507. What are common errors in the declaration elements of 846790? Common errors include: product name too general (e.g., only 'part'), purpose not indicating dedication, incorrect material declaration, mistakenly declaring general parts as dedicated parts, etc. If a part can be used for both power tools and other machinery, how should it be classified? If the part is general-purpose and not dedicated to hand-held pneumatic or power tools, it should be classified according to its material under the corresponding chapter (e.g., iron or steel articles under 7326). How to query the import tariff rate for 846790? The tariff rate must be queried based on the specific country, trade agreements, and the latest customs tariff. It is recommended to query real-time rates through the official website of the customs administration or professional customs declaration systems. Does 846790 include the packaging box of the tool? No. Packaging boxes are usually classified according to their material under the corresponding chapter (e.g., plastic boxes under 3923), unless they are declared together with the tool and constitute retail packaging, in which case they may be classified with the tool. What is the difference between 846790 and 846799? 846799 is for parts of other hand-held tools (non-pneumatic, non-power), while 846790 specifically refers to parts of hand-held pneumatic or power tools. Note the subheading divisions under heading 8467.