Chapter 84 is the core chapter in the HS classification covering machinery, mechanical appliances and their parts, ranging from power machinery and agricultural machinery to office equipment and automatic data processing equipment. This chapter emphasizes the mechanical attributes and functions of goods, but excludes electrical equipment (Chapter 85), vehicles (Chapter 87) and precision instruments (Chapter 90). Desktop computers, as automatic data processing equipment, have the core function of data processing and storage, and are therefore classified under Chapter 84 rather than Chapter 85 for communication or audio-visual equipment. Heading 8471 covers automatic data processing equipment and parts thereof, including computers, storage units, input/output units, etc. This heading is subdivided into various subheadings, such as portable computers, desktop computers, disk storage, etc. The core of 8471 is that the equipment can automatically process data according to a program and possesses logical operation, storage and external interaction capabilities. Desktop computers, because they are not portable and typically consist of components such as a main unit, monitor and keyboard, are separately listed under subheading 8471.41. The first 2 digits 84 represent Chapter 84, i.e., machinery, mechanical appliances and parts, covering non-electrical mechanical devices. Digits 3-4, 71, are heading 8471, referring to automatic data processing equipment and parts thereof, including computers, storage units, input/output devices, etc. Digits 5-6, 41, are subheading 8471.41, specifically referring to desktop computers, i.e., systems usually placed in a fixed location for use and composed of a separate main unit and display device. The code is refined level by level: the chapter determines the mechanical attribute, the heading locks in the data processing function, and the subheading distinguishes desktop from portable (8471.30) and other types. Desktop computers are classified under 8471.41 rather than 8471.30 (portable) or 8471.49 (other), the key being that they are designed for fixed use, are not portable, and typically include components such as a main unit, monitor and keyboard. Unlike 8471.50 (processing units), 8471.41 is a complete system. If only the main unit chassis is imported, it may be classified under 8471.50; if a monitor is included, it is classified under 8471.41.

Brand: Fill in the brand name of the computer, such as Lenovo, Dell, HP, etc., which must be consistent with the product identification. Model: Fill in the specific model, such as ThinkCentre M720, used to distinguish different configurations of the same brand. Processor Type: Indicate the CPU brand and model, such as Intel Core i5-10400, reflecting core performance. Memory Capacity: Fill in the memory size, such as 8GB, 16GB, with the unit clearly indicated. Hard Drive Capacity: Fill in the hard drive size and type, such as 512GB SSD or 1TB HDD. Operating System: Indicate the pre-installed operating system, such as Windows 10 Professional, no system, etc. Monitor Size: If a monitor is included, fill in the screen size, such as 21.5 inches; if not included, fill in 'none'. Purpose: Briefly describe the usage scenario, such as office, gaming, design, etc., to assist classification. Brand: Lenovo; Model: ThinkCentre M720q; Processor: Intel Core i5-9500T; Memory: 8GB DDR4; Hard Drive: 256GB SSD; Operating System: Windows 10 Professional; Monitor Size: none (monitor not included); Purpose: desktop computer for office use. Note: main unit and monitor are packaged separately and imported together. When declaring the main unit and monitor separately, if the monitor is imported separately, it should be classified under 8528, not 8471. If the desktop computer contains a wireless network card, attention should be paid to whether it triggers classification as communication equipment under Chapter 85, but the complete machine is still classified under 8471. A pre-installed operating system may involve software licensing, but hardware classification is not affected, and confusion with software media should be avoided.

The core basis for classification is the function, design and manner of use of the goods. A desktop computer must be capable of automatically processing data, possess a central processing unit, memory, input/output interfaces, and be designed for use in a fixed location. If the device also has communication functions (such as a built-in 5G module), it is still classified under 8471 based on data processing as the main function. If the device is portable, it is classified under 8471.30; if it is only a processing unit (without monitor and keyboard), it is classified under 8471.50. Classification should refer to the Import and Export Tariff and customs classification decisions. 8471.30 Portable automatic data processing equipment: 8471.30 refers to portable devices such as laptops and tablets, which are lightweight and have built-in batteries and displays; 8471.41 is a desktop computer, usually without a battery, requiring an external power supply, and with the main unit and monitor separate. 8471.50 Processing units: 8471.50 refers only to processing units of automatic data processing equipment, such as CPU main unit chassis, excluding monitor and keyboard; 8471.41 is a complete system, including at least a main unit and display output. 8471.49 Other automatic data processing equipment: 8471.49 covers automatic data processing equipment not otherwise specified, such as servers and workstations; 8471.41 specifically refers to desktop computers, usually for personal or office use. 8528.52 Monitors capable of being connected directly to automatic data processing equipment: 8528.52 refers to monitors imported separately, even if dedicated to computers; if imported together with the main unit and constituting a complete system, they are classified under 8471.41. 8473.30 Parts of automatic data processing equipment: 8473.30 refers to computer parts and components, such as motherboards and chassis; 8471.41 is a complete machine with independent functions. Does the device have automatic data processing functions? Is it designed for use in a fixed location rather than portable? Does it include a main unit and display output (or can it connect to an external display)? Is the monitor or main unit imported separately? Does whether an operating system is pre-installed not affect hardware classification?

What is the difference in HS codes between desktop computers and laptops? Desktop computers are classified under 8471.41, and laptops under 8471.30. The main difference lies in design: desktops are usually used in a fixed location, have no built-in battery, and have the main unit and monitor separate; laptops are portable and integrate the display and battery. Classification is based on product design and manner of use. If the desktop computer main unit and monitor are imported separately, how should they be declared? If the main unit and monitor are imported together and constitute a complete system, they may be declared as a whole under 8471.41. If imported separately, the main unit may be classified under 8471.50 (processing unit), and the monitor under 8528.52. Judgment should be based on the actual import state and function. Under which code should an All-in-One computer be classified? An All-in-One computer integrates the main unit and monitor. If designed for fixed use, it is still classified under 8471.41. If it is portable (such as with a battery), it may be classified under 8471.30. The key is whether it is easy to carry. Will a built-in wireless network card in a desktop computer affect classification? No. As an auxiliary communication module, the wireless network card does not change the main function of the device (data processing). The complete machine is still classified under 8471.41. However, if the device has communication as its main function, it may be classified under Chapter 85. How can I inquire about the import tax rate for desktop computers? The tax rate must be determined according to the importing country, country of origin and trade agreements. You can consult China Customs' Import and Export Tariff or inquire through the General Administration of Customs website or the International Trade Single Window. Note that tax rates may be adjusted, and the latest announcement shall prevail. Must all declaration elements be filled in when declaring? Yes, declaration elements are the basis for customs document review and classification. Omission or incorrect filling may lead to return of documents, inspection or classification disputes. It is recommended to fill them in completely according to the specifications, such as brand, model, processor, etc. Is the HS code the same for used desktop computers? Yes, the HS code does not distinguish between new and used, and they are still classified under 8471.41. However, used equipment may involve additional requirements such as import licensing and inspection and quarantine, and the regulations of the importing country should be understood in advance. How are parts of desktop computers classified? Parts such as motherboards, chassis and power supplies are classified under 8473.30. However, if the parts are imported together with the complete machine and have already been assembled, they are classified as the complete machine. Parts imported separately are classified as parts.