Chapter 84 is the core chapter in the HS classification system covering machinery and mechanical appliances and parts thereof, including power machinery, agricultural machinery, office machinery, automatic data processing equipment and parts thereof, etc. This chapter has an extremely broad scope, from steam boilers to laptop computers all being classified under this chapter. Its core logic lies in that goods must have mechanical movement or energy conversion functions, or serve as dedicated parts for such equipment. Automatic data processing equipment (ADP) is an important component of this chapter, corresponding to heading 8471. Heading 8471 covers automatic data processing equipment and parts thereof, including computers, laptops, tablet computers, servers, etc. This heading is subdivided into multiple subheadings, such as 8471.30 portable automatic data processing equipment, 8471.41/49 other automatic data processing equipment, 8471.50 processing units, 8471.60 input or output units, 8471.70 storage units, etc. 8471.50 specifically refers to processing units for automatic data processing equipment, i.e., computer processing units (CPU), which are the core computing components of the system. Code 847150 consists of 6 digits: the first 2 digits "84" represent Chapter 84, i.e., the chapter on machinery and mechanical appliances, electrical equipment and parts thereof, covering power machinery, office machinery, automatic data processing equipment, etc. The 3rd-4th digits "71" represent heading 8471, i.e., automatic data processing equipment and parts thereof, including computers, processing units, input or output units, etc. The 5th-6th digits "50" represent subheading 8471.50, specifically referring to processing units for automatic data processing equipment, i.e., computer processing units (CPU), usually referring to a central processing unit separate from input or output units, which may contain one or more integrated circuits. The computer processing unit (CPU) is the core computing component of an automatic data processing system, responsible for executing instructions and processing data. It does not belong to 8471.30 (portable devices) or 8471.41/49 (complete computers), nor does it belong to 8471.60 (input or output units) or 8471.70 (storage units). According to HS notes, if a processing unit is presented separately and meets the definition of automatic data processing equipment, it should be classified under 8471.50. If it is combined with input or output units to form a complete system, it is classified as a complete machine.
Chapter
Chapter 84 is the core chapter in the HS classification system covering machinery and mechanical appliances and parts thereof, including power machinery, agricultural machinery, office machinery, automatic data processing equipment and parts thereof, etc. This chapter has an extremely broad scope, from steam boilers to laptop computers all being classified under this chapter. Its core logic lies in that goods must have mechanical movement or energy conversion functions, or serve as dedicated parts for such equipment. Automatic data processing equipment (ADP) is an important component of this chapter, corresponding to heading 8471.
Heading
Heading 8471 covers automatic data processing equipment and parts thereof, including computers, laptops, tablet computers, servers, etc. This heading is subdivided into multiple subheadings, such as 8471.30 portable automatic data processing equipment, 8471.41/49 other automatic data processing equipment, 8471.50 processing units, 8471.60 input or output units, 8471.70 storage units, etc. 8471.50 specifically refers to processing units for automatic data processing equipment, i.e., computer processing units (CPU), which are the core computing components of the system.
Digit Breakdown
Code 847150 consists of 6 digits: the first 2 digits "84" represent Chapter 84, i.e., the chapter on machinery and mechanical appliances, electrical equipment and parts thereof, covering power machinery, office machinery, automatic data processing equipment, etc. The 3rd-4th digits "71" represent heading 8471, i.e., automatic data processing equipment and parts thereof, including computers, processing units, input or output units, etc. The 5th-6th digits "50" represent subheading 8471.50, specifically referring to processing units for automatic data processing equipment, i.e., computer processing units (CPU), usually referring to a central processing unit separate from input or output units, which may contain one or more integrated circuits.
Classification Basis
The computer processing unit (CPU) is the core computing component of an automatic data processing system, responsible for executing instructions and processing data. It does not belong to 8471.30 (portable devices) or 8471.41/49 (complete computers), nor does it belong to 8471.60 (input or output units) or 8471.70 (storage units). According to HS notes, if a processing unit is presented separately and meets the definition of automatic data processing equipment, it should be classified under 8471.50. If it is combined with input or output units to form a complete system, it is classified as a complete machine.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the attributes of the goods, such as "computer processing unit" or "central processing unit". Brand: Fill in the manufacturer or brand name, such as Intel, AMD, Huawei, etc., which must be consistent with the physical label. Model: Fill in the specific model or specification, such as Core i7-12700K, used to distinguish different performance and processing capabilities. Use: Explain the application scenario of the processing unit, such as for laptops, servers, industrial control, etc. Whether it contains storage or input/output units: Declare whether the processing unit is integrated with storage, input/output components, or is an independent processing unit. Processing Speed: Fill in the main frequency or computing speed, such as 3.5GHz, as a performance indicator to assist classification. Number of Cores: Fill in the number of processor cores, such as 8 cores, reflecting the technical specifications of the processing unit. Customs declaration example:
Product Name: Computer Processing Unit (CPU)
Brand: Intel
Model: Core i9-13900K
Use: For desktop computers
Whether it contains storage or input/output units: Independent processing unit, without storage and input/output units
Processing Speed: 3.0GHz
Number of Cores: 24 cores
Remarks: This commodity is a central processing unit for automatic data processing equipment, classified under HS code 847150. Confusing CPU with motherboard integrated modules, leading to misclassification under 8471.60 or 8473.30. Failure to distinguish processing units from complete computers, classifying complete machines with chassis under 847150. Ignoring brand and model declaration, resulting in customs inability to verify classification and price. Misreporting processors with storage functions as independent processing units, affecting classification.
Product Name
The Chinese and foreign language names of the declared goods, which should accurately reflect the attributes of the goods, such as "computer processing unit" or "central processing unit".
⚠️ Misreporting as "computer accessory" or "chip", which is too general and leads to classification disputes.
Brand
Fill in the manufacturer or brand name, such as Intel, AMD, Huawei, etc., which must be consistent with the physical label.
⚠️ Confusing brand with model, or incomplete filling resulting in inability to identify.
Model
Fill in the specific model or specification, such as Core i7-12700K, used to distinguish different performance and processing capabilities.
⚠️ Incorrect or missing model filling, affecting customs valuation and classification.
Use
Explain the application scenario of the processing unit, such as for laptops, servers, industrial control, etc.
⚠️ The use description is too broad, such as "for computers", without specifying the specific device type.
Whether it contains storage or input/output units
Declare whether the processing unit is integrated with storage, input/output components, or is an independent processing unit.
⚠️ Failure to accurately distinguish independent processing units from complete computers, leading to classification errors.
Processing Speed
Fill in the main frequency or computing speed, such as 3.5GHz, as a performance indicator to assist classification.
⚠️ Incorrect units or failure to fill in, affecting customs judgment of commodity value.
Number of Cores
Fill in the number of processor cores, such as 8 cores, reflecting the technical specifications of the processing unit.
⚠️ Confusing the number of cores with the number of threads, leading to inaccurate declaration.
Example： Customs declaration example:
Product Name: Computer Processing Unit (CPU)
Brand: Intel
Model: Core i9-13900K
Use: For desktop computers
Whether it contains storage or input/output units: Independent processing unit, without storage and input/output units
Processing Speed: 3.0GHz
Number of Cores: 24 cores
Remarks: This commodity is a central processing unit for automatic data processing equipment, classified under HS code 847150.
Common Mistakes：
Confusing CPU with motherboard integrated modules, leading to misclassification under 8471.60 or 8473.30.
Failure to distinguish processing units from complete computers, classifying complete machines with chassis under 847150.
Ignoring brand and model declaration, resulting in customs inability to verify classification and price.
Misreporting processors with storage functions as independent processing units, affecting classification.
🎯 Classification Logic
The core basis for classification is the HS note definition of "processing unit": a processing unit is the core component of automatic data processing equipment, executing instructions and processing data, may contain one or more integrated circuits, and may have storage elements. However, if combined with input or output units to form a complete system, it is classified as a complete machine. At the same time, reference should be made to the specific interpretation of 8471.50 in the "Explanatory Notes to the Commodity Classification of the Import and Export Tariff" and the classification decisions issued by the General Administration of Customs. 847130 Portable automatic data processing equipment: 847130 covers portable complete machines such as laptops and tablet computers, while 847150 only refers to independent processing units, excluding input or output units. 847141 Other automatic data processing equipment (containing at least a processing unit and input/output units within the same housing): 847141 refers to complete computers containing a processing unit and input/output units within the same housing, while 847150 is a processing unit presented separately. 847160 Input or output units: 847160 covers input/output devices such as keyboards, mice, and monitors, while 847150 is a processing unit with different functions. 847170 Storage units: 847170 specifically refers to storage devices such as hard drives and solid-state drives, while 847150 is a processing unit that does not assume primary storage functions. 847330 Parts of machines of heading 8471: 847330 covers dedicated parts for 8471 equipment, such as motherboards and casings, while 847150 is a complete processing unit, belonging to parts of 8471 rather than parts thereof. Is the commodity a processing unit for automatic data processing equipment? Is it presented separately, rather than combined with input or output units? Does it have the core functions of a processing unit (computing and control)? Does it not contain input or output units or storage units? Are the declaration elements such as brand, model, and use complete?
Basis
The core basis for classification is the HS note definition of "processing unit": a processing unit is the core component of automatic data processing equipment, executing instructions and processing data, may contain one or more integrated circuits, and may have storage elements. However, if combined with input or output units to form a complete system, it is classified as a complete machine. At the same time, reference should be made to the specific interpretation of 8471.50 in the "Explanatory Notes to the Commodity Classification of the Import and Export Tariff" and the classification decisions issued by the General Administration of Customs.
Confused Codes：
847130 - Portable automatic data processing equipment
847130 covers portable complete machines such as laptops and tablet computers, while 847150 only refers to independent processing units, excluding input or output units.
847141 - Other automatic data processing equipment (containing at least a processing unit and input/output units within the same housing)
847141 refers to complete computers containing a processing unit and input/output units within the same housing, while 847150 is a processing unit presented separately.
847160 - Input or output units
847160 covers input/output devices such as keyboards, mice, and monitors, while 847150 is a processing unit with different functions.
847170 - Storage units
847170 specifically refers to storage devices such as hard drives and solid-state drives, while 847150 is a processing unit that does not assume primary storage functions.
847330 - Parts of machines of heading 8471
847330 covers dedicated parts for 8471 equipment, such as motherboards and casings, while 847150 is a complete processing unit, belonging to parts of 8471 rather than parts thereof.
Self-Check：
✓ Is the commodity a processing unit for automatic data processing equipment?
✓ Is it presented separately, rather than combined with input or output units?
✓ Does it have the core functions of a processing unit (computing and control)?
✓ Does it not contain input or output units or storage units?
✓ Are the declaration elements such as brand, model, and use complete?
❓ FAQ
How to determine whether a CPU should be classified under 847150 or 847330? 847150 applies to complete processing units with computing and control functions that can work independently; 847330 applies to dedicated parts for 8471 equipment, such as CPU sockets and heat sinks. If the CPU itself is a complete processing unit, it should be classified under 847150; if it is a part, it should be classified under 847330. Are server CPUs classified under 847150? Yes, server CPUs, as processing units for automatic data processing equipment, should be classified under 847150 if presented separately. However, if they are presented after integration with server motherboards, etc., they may be classified as complete machines. How are CPUs with integrated graphics classified? Integrated graphics do not affect the basic characteristics of the processing unit, and it is still classified under 847150. However, if the integrated graphics and processing unit are combined to have input/output functions, judgment should be made based on specific functions. How to fill in "Use" in the declaration elements for CPU? The use should be specific, such as "for laptops", "for servers", "for industrial control equipment". Avoid general filling such as "for computers" to facilitate accurate customs classification. What aspects will customs focus on when valuing imported CPUs? Customs will focus on brand, model, number of cores, processing speed, etc., to determine their value. It is recommended to provide original invoices, contracts, and other supporting documents to ensure the declared price is authentic. What is the export tax rebate rate for 847150? The export tax rebate rate will be adjusted according to national policies. It is recommended to consult the latest "Export Tax Rebate Rate Database" or consult the local customs. Usually, the rebate rate for electromechanical products is relatively high, but the actual policy shall prevail. How is a CPU classified after integration with a motherboard? If the CPU and motherboard are integrated to form a complete computer, it should be classified under 8471.41 or 8471.49; if it is only a motherboard with a CPU, it may still be classified as a processing unit, and judgment should be made based on specific functions. How to declare imported CPUs for cross-border e-commerce? Imported CPUs for cross-border e-commerce need to be declared according to the actual product name, brand, model, etc., and classified under 847150. Note the difference between personal items and goods declaration; if exceeding the limit, customs declaration as goods is required.
Q: How to determine whether a CPU should be classified under 847150 or 847330?
A: 847150 applies to complete processing units with computing and control functions that can work independently; 847330 applies to dedicated parts for 8471 equipment, such as CPU sockets and heat sinks. If the CPU itself is a complete processing unit, it should be classified under 847150; if it is a part, it should be classified under 847330.
Q: Are server CPUs classified under 847150?
A: Yes, server CPUs, as processing units for automatic data processing equipment, should be classified under 847150 if presented separately. However, if they are presented after integration with server motherboards, etc., they may be classified as complete machines.
Q: How are CPUs with integrated graphics classified?
A: Integrated graphics do not affect the basic characteristics of the processing unit, and it is still classified under 847150. However, if the integrated graphics and processing unit are combined to have input/output functions, judgment should be made based on specific functions.
Q: How to fill in "Use" in the declaration elements for CPU?
A: The use should be specific, such as "for laptops", "for servers", "for industrial control equipment". Avoid general filling such as "for computers" to facilitate accurate customs classification.
Q: What aspects will customs focus on when valuing imported CPUs?
A: Customs will focus on brand, model, number of cores, processing speed, etc., to determine their value. It is recommended to provide original invoices, contracts, and other supporting documents to ensure the declared price is authentic.
Q: What is the export tax rebate rate for 847150?
A: The export tax rebate rate will be adjusted according to national policies. It is recommended to consult the latest "Export Tax Rebate Rate Database" or consult the local customs. Usually, the rebate rate for electromechanical products is relatively high, but the actual policy shall prevail.
Q: How is a CPU classified after integration with a motherboard?
A: If the CPU and motherboard are integrated to form a complete computer, it should be classified under 8471.41 or 8471.49; if it is only a motherboard with a CPU, it may still be classified as a processing unit, and judgment should be made based on specific functions.
Q: How to declare imported CPUs for cross-border e-commerce?
A: Imported CPUs for cross-border e-commerce need to be declared according to the actual product name, brand, model, etc., and classified under 847150. Note the difference between personal items and goods declaration; if exceeding the limit, customs declaration as goods is required.
⚠️ 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.