Chapter 84 is a broad category in the HS classification system covering mechanical appliances and parts, including power machinery, agricultural machinery, machine tools, office machines, automatic data processing equipment, lifting and handling machinery, etc. This chapter emphasizes the function and working principle of machines, rather than specific industry uses. The chapter notes explicitly exclude certain specific commodities (e.g., textile machinery is classified in Chapter 84 but under different specific headings). The core is power-driven mechanical devices and their non-electrical parts. Heading 8479 covers machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. These machines are typically used for specific industrial processing or treatment but do not fall under more specific headings of Chapter 84. 8479 is a "residual" heading applicable to extraction, refining, mixing, stirring, grinding, and similar processing equipment, provided they are not specifically named in headings 8401-8478. First 2 digits 84: indicates Chapter 84, i.e., nuclear reactors, boilers, machinery and mechanical appliances and parts thereof. Digits 3-4: 79 indicates heading 8479, i.e., machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Digits 5-6: 20 indicates subheading 847920, specifically machinery for the extraction or preparation of animal or fixed vegetable fats or oils. This subheading is further subdivided into extraction machines and refining machines, but the HS code hierarchy only goes to 6 digits; countries may subdivide further. The commodity is classified under 847920 because its function is extraction or refining, and it is not specifically named in other headings of Chapter 84 (such as 8421 centrifuges, 8438 food processing machinery, etc.). If the machine is specifically used for a particular industry (e.g., oil pressing), it may be classified under 8438; but if it is a general-purpose extraction or refining machine, it is classified under 847920. The key distinction is whether it has an individual function and is not specifically named.
Chapter
Chapter 84 is a broad category in the HS classification system covering mechanical appliances and parts, including power machinery, agricultural machinery, machine tools, office machines, automatic data processing equipment, lifting and handling machinery, etc. This chapter emphasizes the function and working principle of machines, rather than specific industry uses. The chapter notes explicitly exclude certain specific commodities (e.g., textile machinery is classified in Chapter 84 but under different specific headings). The core is power-driven mechanical devices and their non-electrical parts.
Heading
Heading 8479 covers machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. These machines are typically used for specific industrial processing or treatment but do not fall under more specific headings of Chapter 84. 8479 is a "residual" heading applicable to extraction, refining, mixing, stirring, grinding, and similar processing equipment, provided they are not specifically named in headings 8401-8478.
Digit Breakdown
First 2 digits 84: indicates Chapter 84, i.e., nuclear reactors, boilers, machinery and mechanical appliances and parts thereof. Digits 3-4: 79 indicates heading 8479, i.e., machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Digits 5-6: 20 indicates subheading 847920, specifically machinery for the extraction or preparation of animal or fixed vegetable fats or oils. This subheading is further subdivided into extraction machines and refining machines, but the HS code hierarchy only goes to 6 digits; countries may subdivide further.
Classification Basis
The commodity is classified under 847920 because its function is extraction or refining, and it is not specifically named in other headings of Chapter 84 (such as 8421 centrifuges, 8438 food processing machinery, etc.). If the machine is specifically used for a particular industry (e.g., oil pressing), it may be classified under 8438; but if it is a general-purpose extraction or refining machine, it is classified under 847920. The key distinction is whether it has an individual function and is not specifically named.
📝 Declaration Elements
Product Name: The Chinese and foreign names of the declared commodity should accurately reflect the machine's function, such as "extraction machine" or "refining machine". Use: Explain the industry or process for which the machine is used, such as "for vegetable oil extraction" or "for chemical raw material refining". Working Principle: Briefly describe how the machine achieves extraction or refining, such as "by solvent extraction" or "by distillation refining". Brand: Fill in the machine brand (if applicable); if no brand, fill in "no brand". Model: Fill in the machine model, which should be consistent with the actual nameplate. Power: Fill in the main motor power of the machine (in kilowatts), used to determine whether it is an individual function machine. Material to be Extracted or Refined: Explain the type of material being processed, such as "soybeans", "crude oil", "chemical intermediates". Example of customs declaration elements:
Product Name: Extraction machine; Use: For vegetable oil extraction; Working Principle: Solvent extraction; Brand: ABC; Model: EX-200; Power: 15 kW; Material to be Extracted: Soybeans.
Note: This machine is an individual function equipment, not named in other headings of Chapter 84. Mistakenly classifying a dedicated oil press under 847920, when it should actually be classified under 8438 (food processing machinery). Failure to distinguish between extraction and refining, leading to incorrect subheading classification. Ignoring whether the machine has an individual function, which may lead to incorrect classification under other headings of Chapter 84.
Product Name
The Chinese and foreign names of the declared commodity should accurately reflect the machine's function, such as "extraction machine" or "refining machine".
⚠️ Only writing "machine" or "equipment" without indicating extraction or refining use.
Use
Explain the industry or process for which the machine is used, such as "for vegetable oil extraction" or "for chemical raw material refining".
⚠️ Use description is too broad, such as "for industry", making classification impossible.
Working Principle
Briefly describe how the machine achieves extraction or refining, such as "by solvent extraction" or "by distillation refining".
⚠️ Failure to explain the principle, resulting in inability to distinguish from adjacent codes.
Brand
Fill in the machine brand (if applicable); if no brand, fill in "no brand".
⚠️ Confusing brand with model, or incorrect filling causing inability to verify.
Model
Fill in the machine model, which should be consistent with the actual nameplate.
⚠️ Model filled in incompletely or inconsistent with the actual item.
Power
Fill in the main motor power of the machine (in kilowatts), used to determine whether it is an individual function machine.
⚠️ Power not filled in or unit error.
Material to be Extracted or Refined
Explain the type of material being processed, such as "soybeans", "crude oil", "chemical intermediates".
⚠️ Material description is vague, such as "raw materials".
Example： Example of customs declaration elements:
Product Name: Extraction machine; Use: For vegetable oil extraction; Working Principle: Solvent extraction; Brand: ABC; Model: EX-200; Power: 15 kW; Material to be Extracted: Soybeans.
Note: This machine is an individual function equipment, not named in other headings of Chapter 84.
Common Mistakes：
Mistakenly classifying a dedicated oil press under 847920, when it should actually be classified under 8438 (food processing machinery).
Failure to distinguish between extraction and refining, leading to incorrect subheading classification.
Ignoring whether the machine has an individual function, which may lead to incorrect classification under other headings of Chapter 84.
🎯 Classification Logic
The core criterion for classification is whether the machine's function is extraction or refining and it is not specifically named in other headings of Chapter 84. If the machine is specifically used for a particular industry (such as food or chemical), check whether there is a more specific heading. For example, a machine specifically for oil pressing is classified under 8438, while a general-purpose extraction machine is classified under 847920. At the same time, confirm whether the machine has an individual function, i.e., whether it can complete extraction or refining without relying on other machines. 8438 Food processing machinery: 8438 covers machinery for the preparation or manufacture of food or drink, such as oil presses, brewing equipment, etc. If the extraction or refining machine is specifically used for food processing, it should be classified under 8438 rather than 847920. 8421 Centrifuges: 8421 includes centrifugal extraction or refining equipment, such as centrifugal separators. If the machine mainly uses centrifugal principles, it should be classified under 8421. 8419 Distillation equipment: 8419 includes distillation and rectification equipment. If the refining machine achieves refining through distillation, it may be classified under 8419 rather than 847920. 8479 Other machines: 8479 is a residual heading, but 847920 is its subheading specifically for extraction or refining machines. If the machine has other functions, it may be classified under other subheadings of 8479. Is the machine specifically used for extraction or refining? Is it not specifically named in other headings of Chapter 84? Does the machine have an individual function? Is the working principle distinguished from adjacent codes? Does the use affect classification?
Basis
The core criterion for classification is whether the machine's function is extraction or refining and it is not specifically named in other headings of Chapter 84. If the machine is specifically used for a particular industry (such as food or chemical), check whether there is a more specific heading. For example, a machine specifically for oil pressing is classified under 8438, while a general-purpose extraction machine is classified under 847920. At the same time, confirm whether the machine has an individual function, i.e., whether it can complete extraction or refining without relying on other machines.
Confused Codes：
8438 - Food processing machinery
8438 covers machinery for the preparation or manufacture of food or drink, such as oil presses, brewing equipment, etc. If the extraction or refining machine is specifically used for food processing, it should be classified under 8438 rather than 847920.
8421 - Centrifuges
8421 includes centrifugal extraction or refining equipment, such as centrifugal separators. If the machine mainly uses centrifugal principles, it should be classified under 8421.
8419 - Distillation equipment
8419 includes distillation and rectification equipment. If the refining machine achieves refining through distillation, it may be classified under 8419 rather than 847920.
8479 - Other machines
8479 is a residual heading, but 847920 is its subheading specifically for extraction or refining machines. If the machine has other functions, it may be classified under other subheadings of 8479.
Self-Check：
✓ Is the machine specifically used for extraction or refining?
✓ Is it not specifically named in other headings of Chapter 84?
✓ Does the machine have an individual function?
✓ Is the working principle distinguished from adjacent codes?
✓ Does the use affect classification?
❓ FAQ
What specific equipment does the extraction or refining machine under HS code 847920 refer to? This code covers machines for extracting or refining substances from raw materials, such as vegetable oil extraction machines, chemical raw material refining machines, etc. However, note that if the machine is specifically used for food processing, it should be classified under 8438; if it uses centrifugal principles, it should be classified under 8421. How to determine whether an extraction or refining machine should be classified under 847920? First confirm whether the machine's function is extraction or refining, then check whether there is a more specific heading in Chapter 84. If not, classify under 847920. At the same time, the machine should have an individual function and not rely on other equipment to complete the core process. What key information is required when declaring 847920? Product name, use, working principle, brand, model, power, material to be extracted or refined, etc. are required. This information helps customs confirm classification and avoids inspection or classification disputes due to unclear descriptions. What is the difference between 847920 and the oil press under 8438? 847920 is a general-purpose extraction or refining machine, not limited to the food industry; 8438 is food processing machinery specifically for food and beverage processing. If the oil press is specifically used for edible oil production, it should be classified under 8438; if it is general-purpose extraction equipment, it can be classified under 847920. If the extraction or refining machine uses centrifugal principles, which code should it be classified under? If the machine mainly uses centrifugal principles for extraction or refining, it should be classified under 8421 (centrifuges), not 847920. Because 8421 specifically names centrifugal equipment, which takes precedence over the residual heading. Can 847920 be used for imported used extraction or refining machines? Yes, but note that there are additional regulatory requirements for importing used mechanical and electrical products, such as pre-shipment inspection. The code itself does not distinguish between new and used, but when declaring, it must be noted as "used" and comply with customs regulations for used equipment. What is the export tax rebate rate for 847920? The export tax rebate rate will be adjusted according to national policies. The specific value needs to be checked in the latest export tax rebate documents. It is recommended to check through the General Administration of Customs or the Tax Bureau official website, or consult a professional customs broker. How to check the MFN rate for 847920? You can log in to the General Administration of Customs official website, enter the "Import and Export Tariff" inquiry page, input HS code 847920, and view the MFN rate, general rate, etc. Rates may change, subject to the latest official publication.
Q: What specific equipment does the extraction or refining machine under HS code 847920 refer to?
A: This code covers machines for extracting or refining substances from raw materials, such as vegetable oil extraction machines, chemical raw material refining machines, etc. However, note that if the machine is specifically used for food processing, it should be classified under 8438; if it uses centrifugal principles, it should be classified under 8421.
Q: How to determine whether an extraction or refining machine should be classified under 847920?
A: First confirm whether the machine's function is extraction or refining, then check whether there is a more specific heading in Chapter 84. If not, classify under 847920. At the same time, the machine should have an individual function and not rely on other equipment to complete the core process.
Q: What key information is required when declaring 847920?
A: Product name, use, working principle, brand, model, power, material to be extracted or refined, etc. are required. This information helps customs confirm classification and avoids inspection or classification disputes due to unclear descriptions.
Q: What is the difference between 847920 and the oil press under 8438?
A: 847920 is a general-purpose extraction or refining machine, not limited to the food industry; 8438 is food processing machinery specifically for food and beverage processing. If the oil press is specifically used for edible oil production, it should be classified under 8438; if it is general-purpose extraction equipment, it can be classified under 847920.
Q: If the extraction or refining machine uses centrifugal principles, which code should it be classified under?
A: If the machine mainly uses centrifugal principles for extraction or refining, it should be classified under 8421 (centrifuges), not 847920. Because 8421 specifically names centrifugal equipment, which takes precedence over the residual heading.
Q: Can 847920 be used for imported used extraction or refining machines?
A: Yes, but note that there are additional regulatory requirements for importing used mechanical and electrical products, such as pre-shipment inspection. The code itself does not distinguish between new and used, but when declaring, it must be noted as "used" and comply with customs regulations for used equipment.
Q: What is the export tax rebate rate for 847920?
A: The export tax rebate rate will be adjusted according to national policies. The specific value needs to be checked in the latest export tax rebate documents. It is recommended to check through the General Administration of Customs or the Tax Bureau official website, or consult a professional customs broker.
Q: How to check the MFN rate for 847920?
A: You can log in to the General Administration of Customs official website, enter the "Import and Export Tariff" inquiry page, input HS code 847920, and view the MFN rate, general rate, etc. Rates may change, subject to the latest official publication.
⚠️ 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.