Chapter 84 is one of the core chapters in the HS classification system, covering various mechanical equipment, machine devices, power equipment, and their parts. This chapter ranges from boilers, engines, pumps, fans, and other power equipment to machine tools, textile machinery, office equipment (such as computers and printers), and various other industrial and office machines. Its classification logic is based on function and use, not material. For parts, if they are dedicated parts of a particular machine, they are generally classified under the heading of that machine, unless the parts themselves are general-purpose parts or are otherwise specifically named. Chapter 84 is one of the chapters with the richest variety of goods and the highest technical content in international trade. Heading 8473 specifically covers parts and accessories for machines of headings 8469 to 8472. These machines include typewriters, word-processing machines, calculators, accounting machines, cash registers, automatic data processing equipment (computers) and their peripheral equipment, etc. Therefore, 8473 is a typical "parts heading," and its scope is limited to dedicated parts for the above-mentioned office and data processing machines. If the parts are general-purpose parts (such as screws, springs), they should be classified under other chapters according to material; if they are parts of other machines, they should be classified under the corresponding heading. HS code 847321 is a six-digit subheading. The first two digits "84" represent Chapter 84 (mechanical equipment and parts). The 3rd-4th digits "73" represent heading 8473 (parts and accessories dedicated to machines of headings 8469 to 8472). The 5th-6th digits "21" represent subheading 8473.21, which is further limited to "parts and accessories of calculators and accounting machines." Therefore, the complete meaning of 847321 is: dedicated parts of calculators (including accounting machines). Note that this subheading only covers parts of calculator-type machines and does not include parts of computers (automatic data processing equipment), which are classified under 8473.30. This commodity is a calculator part. Calculators belong to heading 8470 (calculators and accounting machines), and their dedicated parts should be classified under heading 8473, and further under subheading 8473.21 according to the type of machine. If the part is a general-purpose part (such as a standard screw), it should be classified under Chapter 73; if the part is a computer part, it should be classified under 8473.30; if it is a part of other office machines, it should be classified under 8473.40 or 8473.50. Therefore, 847321 is the most precise classification for calculator parts.
Chapter
Chapter 84 is one of the core chapters in the HS classification system, covering various mechanical equipment, machine devices, power equipment, and their parts. This chapter ranges from boilers, engines, pumps, fans, and other power equipment to machine tools, textile machinery, office equipment (such as computers and printers), and various other industrial and office machines. Its classification logic is based on function and use, not material. For parts, if they are dedicated parts of a particular machine, they are generally classified under the heading of that machine, unless the parts themselves are general-purpose parts or are otherwise specifically named. Chapter 84 is one of the chapters with the richest variety of goods and the highest technical content in international trade.
Heading
Heading 8473 specifically covers parts and accessories for machines of headings 8469 to 8472. These machines include typewriters, word-processing machines, calculators, accounting machines, cash registers, automatic data processing equipment (computers) and their peripheral equipment, etc. Therefore, 8473 is a typical "parts heading," and its scope is limited to dedicated parts for the above-mentioned office and data processing machines. If the parts are general-purpose parts (such as screws, springs), they should be classified under other chapters according to material; if they are parts of other machines, they should be classified under the corresponding heading.
Digit Breakdown
HS code 847321 is a six-digit subheading. The first two digits "84" represent Chapter 84 (mechanical equipment and parts). The 3rd-4th digits "73" represent heading 8473 (parts and accessories dedicated to machines of headings 8469 to 8472). The 5th-6th digits "21" represent subheading 8473.21, which is further limited to "parts and accessories of calculators and accounting machines." Therefore, the complete meaning of 847321 is: dedicated parts of calculators (including accounting machines). Note that this subheading only covers parts of calculator-type machines and does not include parts of computers (automatic data processing equipment), which are classified under 8473.30.
Classification Basis
This commodity is a calculator part. Calculators belong to heading 8470 (calculators and accounting machines), and their dedicated parts should be classified under heading 8473, and further under subheading 8473.21 according to the type of machine. If the part is a general-purpose part (such as a standard screw), it should be classified under Chapter 73; if the part is a computer part, it should be classified under 8473.30; if it is a part of other office machines, it should be classified under 8473.40 or 8473.50. Therefore, 847321 is the most precise classification for calculator parts.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should accurately reflect the function or use of the part, such as "calculator key" or "calculator LCD screen." Use: State the machine for which the part is dedicated, for example "for calculators" or "for accounting machines," to distinguish it from parts of other machines. Material: Declare the main material of the part, such as plastic, metal, glass, electronic components, etc., which helps determine whether it is a general-purpose part. Brand: Fill in the brand or manufacturer name of the part; if there is no brand, fill in "no brand." Model: Fill in the model or specification of the part to facilitate customs identification and classification. Whether Dedicated Part: Declare whether the part is dedicated to calculators or is a general-purpose part. Dedicated parts are classified under 847321, while general-purpose parts are classified according to material. Working Principle: Briefly explain the function of the part in the calculator, such as "used to input numbers" or "used to display calculation results." Example of customs declaration:
Product Name: Calculator LCD Screen
Use: Dedicated to electronic calculators
Material: Glass, liquid crystal, plastic frame
Brand: No brand
Model: LCD-2024
Whether Dedicated Part: Yes
Working Principle: Displays the numbers input into the calculator and the calculation results through liquid crystal
This commodity should be classified under HS code 84732100. A detailed description must be provided during declaration to prove that it is dedicated to calculators and avoid misclassification under other headings. Confusing calculator parts with computer parts and incorrectly classifying them under 847330. Failing to declare dedicated use, causing customs to classify them as general-purpose parts under other chapters. Inaccurate material declaration, such as reporting plastic parts as metal, affecting classification.
Product Name
The specific name of the declared commodity, which should accurately reflect the function or use of the part, such as "calculator key" or "calculator LCD screen."
⚠️ Using vague entries such as "calculator parts" or "electronic parts" without specifying the type of part.
Use
State the machine for which the part is dedicated, for example "for calculators" or "for accounting machines," to distinguish it from parts of other machines.
⚠️ Filling in vague uses such as "for electronic equipment," leading to classification disputes.
Material
Declare the main material of the part, such as plastic, metal, glass, electronic components, etc., which helps determine whether it is a general-purpose part.
⚠️ Ignoring the declaration of material, or providing an inaccurate material description.
Brand
Fill in the brand or manufacturer name of the part; if there is no brand, fill in "no brand."
⚠️ Confusing brand with model, or providing incomplete information.
Model
Fill in the model or specification of the part to facilitate customs identification and classification.
⚠️ Incorrect model entry or inconsistency with the actual item.
Whether Dedicated Part
Declare whether the part is dedicated to calculators or is a general-purpose part. Dedicated parts are classified under 847321, while general-purpose parts are classified according to material.
⚠️ Misreporting a general-purpose part as a dedicated part, or vice versa.
Working Principle
Briefly explain the function of the part in the calculator, such as "used to input numbers" or "used to display calculation results."
⚠️ The description is too simple to reflect the connection between the part and the calculator.
Example： Example of customs declaration:
Product Name: Calculator LCD Screen
Use: Dedicated to electronic calculators
Material: Glass, liquid crystal, plastic frame
Brand: No brand
Model: LCD-2024
Whether Dedicated Part: Yes
Working Principle: Displays the numbers input into the calculator and the calculation results through liquid crystal
This commodity should be classified under HS code 84732100. A detailed description must be provided during declaration to prove that it is dedicated to calculators and avoid misclassification under other headings.
Common Mistakes：
Confusing calculator parts with computer parts and incorrectly classifying them under 847330.
Failing to declare dedicated use, causing customs to classify them as general-purpose parts under other chapters.
Inaccurate material declaration, such as reporting plastic parts as metal, affecting classification.
🎯 Classification Logic
The core basis for classification is the dedicated nature of the part. According to General Rules 1 and 6 for the interpretation of the HS, calculator parts should be classified under heading 8473 and further under subheading 8473.21. Key determination points: 1) whether the part is dedicated to calculators or accounting machines of heading 8470; 2) whether the part is a general-purpose part (such as screws, springs), in which case it is classified according to material; 3) whether the part is interchangeable with parts of other machines. Only when both conditions of "dedicated" and "used for calculators" are met can it be classified under 847321. 847330 Computer Parts: 847330 covers parts of automatic data processing equipment (computers), while 847321 only covers calculator parts. Calculators generally do not have programming functions, while computers are programmable. If a part is dedicated to computers, it should be classified under 847330. 847340 Parts of Other Office Machines: 847340 covers parts of office machines such as typewriters and word-processing machines, while 847321 is only for calculators. If a part is used for typewriters, it should be classified under 847340. 847350 General-Purpose Parts: 847350 covers parts suitable for multiple office machines, while 847321 applies only to calculators. If a part can be used for calculators and other machines, it may be classified under 847350. 853400 Printed Circuit Boards: If the calculator part is a blank printed circuit board, it should be classified under 853400; if it has been assembled into a dedicated calculator module, it is classified under 847321. 392690 Plastic Articles: If the calculator housing is a general-purpose plastic article, it may be classified under 392690; but if it is dedicated to calculators, it should still be classified under 847321. Is the part dedicated to calculators or accounting machines? Is the part a general-purpose part (such as a standard screw)? Is the part used for computers or other office machines? Has the part been assembled into a dedicated module? Are the declaration elements complete and accurate?
Basis
The core basis for classification is the dedicated nature of the part. According to General Rules 1 and 6 for the interpretation of the HS, calculator parts should be classified under heading 8473 and further under subheading 8473.21. Key determination points: 1) whether the part is dedicated to calculators or accounting machines of heading 8470; 2) whether the part is a general-purpose part (such as screws, springs), in which case it is classified according to material; 3) whether the part is interchangeable with parts of other machines. Only when both conditions of "dedicated" and "used for calculators" are met can it be classified under 847321.
Confused Codes：
847330 - Computer Parts
847330 covers parts of automatic data processing equipment (computers), while 847321 only covers calculator parts. Calculators generally do not have programming functions, while computers are programmable. If a part is dedicated to computers, it should be classified under 847330.
847340 - Parts of Other Office Machines
847340 covers parts of office machines such as typewriters and word-processing machines, while 847321 is only for calculators. If a part is used for typewriters, it should be classified under 847340.
847350 - General-Purpose Parts
847350 covers parts suitable for multiple office machines, while 847321 applies only to calculators. If a part can be used for calculators and other machines, it may be classified under 847350.
853400 - Printed Circuit Boards
If the calculator part is a blank printed circuit board, it should be classified under 853400; if it has been assembled into a dedicated calculator module, it is classified under 847321.
392690 - Plastic Articles
If the calculator housing is a general-purpose plastic article, it may be classified under 392690; but if it is dedicated to calculators, it should still be classified under 847321.
Self-Check：
✓ Is the part dedicated to calculators or accounting machines?
✓ Is the part a general-purpose part (such as a standard screw)?
✓ Is the part used for computers or other office machines?
✓ Has the part been assembled into a dedicated module?
✓ Are the declaration elements complete and accurate?
❓ FAQ
How do I look up the HS code for calculator parts? First confirm that the part is dedicated to calculators (HS code 8470), then look for the subheading under heading 8473. 847321 is for calculator parts. You can confirm through the customs tariff, HS code query websites, or by consulting a customs broker. Which HS code should a calculator housing be classified under? If the housing is dedicated to calculators, it should be classified under 847321; if it is a general-purpose plastic housing, it may be classified under 392690. The key is whether it is dedicated to calculators. Are the HS codes for calculator keys and display screens the same? Yes, as long as they are parts dedicated to calculators, they are all classified under 847321. However, note that if the display screen is a general-purpose LCD screen, it may be classified under 8531 or 9013. How do you distinguish calculator parts from computer parts? Calculators generally do not have programming functions, while computers are programmable. If a part is dedicated to computers, it should be classified under 847330; if it is dedicated to calculators, it is classified under 847321. What declaration elements are required for importing calculator parts? Product name, use, material, brand, model, whether it is a dedicated part, working principle, etc. are required. Specific requirements are subject to customs requirements; it is recommended to consult a customs broker. If a calculator part is a general-purpose part, how should it be classified? General-purpose parts (such as standard screws and springs) should be classified according to material, for example, iron or steel screws under 7318, and plastic ones under 3926. What is the export tax rebate rate for 847321? The export tax rebate rate is adjusted according to policy. Please check the latest export tax rebate catalog or consult the tax authorities. This article does not provide specific tax rates. What are the consequences of incorrect classification of calculator parts? It may lead to customs inspection, supplementary tax payment, fines, and even affect the company's credit rating. It is recommended to classify accurately and apply for advance classification if necessary.
Q: How do I look up the HS code for calculator parts?
A: First confirm that the part is dedicated to calculators (HS code 8470), then look for the subheading under heading 8473. 847321 is for calculator parts. You can confirm through the customs tariff, HS code query websites, or by consulting a customs broker.
Q: Which HS code should a calculator housing be classified under?
A: If the housing is dedicated to calculators, it should be classified under 847321; if it is a general-purpose plastic housing, it may be classified under 392690. The key is whether it is dedicated to calculators.
Q: Are the HS codes for calculator keys and display screens the same?
A: Yes, as long as they are parts dedicated to calculators, they are all classified under 847321. However, note that if the display screen is a general-purpose LCD screen, it may be classified under 8531 or 9013.
Q: How do you distinguish calculator parts from computer parts?
A: Calculators generally do not have programming functions, while computers are programmable. If a part is dedicated to computers, it should be classified under 847330; if it is dedicated to calculators, it is classified under 847321.
Q: What declaration elements are required for importing calculator parts?
A: Product name, use, material, brand, model, whether it is a dedicated part, working principle, etc. are required. Specific requirements are subject to customs requirements; it is recommended to consult a customs broker.
Q: If a calculator part is a general-purpose part, how should it be classified?
A: General-purpose parts (such as standard screws and springs) should be classified according to material, for example, iron or steel screws under 7318, and plastic ones under 3926.
Q: What is the export tax rebate rate for 847321?
A: The export tax rebate rate is adjusted according to policy. Please check the latest export tax rebate catalog or consult the tax authorities. This article does not provide specific tax rates.
Q: What are the consequences of incorrect classification of calculator parts?
A: It may lead to customs inspection, supplementary tax payment, fines, and even affect the company's credit rating. It is recommended to classify accurately and apply for advance classification if necessary.
⚠️ 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.