Chapter 84 is the core chapter in the HS classification system covering mechanical appliances, machinery and their parts, including power machinery, pumps, fans, compressors, refrigeration equipment, material handling equipment, construction machinery, agricultural machinery, printing machinery, textile machinery, machine tools, office equipment, automatic data processing equipment, and various machinery other than electrical equipment. This chapter emphasizes the mechanical function and power-driven attributes of goods, and is one of the most complex chapters for classifying industrial manufactured products. Heading 8479 covers machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, including industrial robots, air humidifiers, floor polishers, ship propellers, public works machinery, etc. This heading is a residual heading, with core conditions being: the machine has an individual function, is not more specifically covered by other headings of Chapter 84, and is not electrical equipment (electrical parts are classified under Chapter 85). Industrial robots, as automated actuators, are properly classified under this heading. Code 847950 is a 6-digit subheading: the first 2 digits "84" indicate Chapter 84 for mechanical appliances; digits 3-4 "79" indicate heading 8479, i.e., machines not specified or included elsewhere in this chapter; digits 5-6 "50" indicate subheading 847950, specifically referring to industrial robots. This subheading was newly added in HS 2017 to separately break out industrial robots from the former 8479.89, reflecting their importance in intelligent manufacturing. When classifying, it is necessary to confirm that the goods meet the definition of industrial robots: automatic control, programmable, multi-purpose, used in industrial scenarios. Although industrial robots have robotic arms and drive systems, they differ from the semiconductor manufacturing equipment of 8486, the handling robots of 8428 (such as AGVs), and are not computers of 8471. Because they have individual functions, are programmable, multi-purpose, and are not specifically covered by other headings of Chapter 84, they are classified under 847950. If they are dedicated welding robots, they are still classified under 847950, unless they constitute a complete production line classified under other headings.

Product Name: The Chinese and English names of the declared goods, which should accurately reflect the product attributes, such as "Industrial robot". Brand: Fill in the robot brand, such as KUKA, ABB, FANUC, YASKAWA, etc.; if no brand, write "no brand". Model: Fill in the specific model, such as KR 10 R1100, used to identify technical parameters and application. Use: Explain the application scenarios of the industrial robot, such as welding, handling, spraying, assembly, etc. Function: Describe the main functions of the robot, such as automatic grabbing, handling, welding, palletizing, etc. Control Method: Fill in the control method, such as programmable, numerical control, automatic control, etc. Number of Axes: Fill in the number of robot axes, such as 6-axis, 4-axis, reflecting degrees of freedom of movement. Power: Fill in the rated power (kW), used to confirm whether it falls within the scope of industrial robots. Product name: Industrial robot; Brand: KUKA; Model: KR 10 R1100; Use: For welding automotive parts; Function: Automatic welding, handling; Control method: Programmable automatic control; Number of axes: 6-axis; Power: 7.8kW; Origin: Germany. Misreporting service robots as industrial robots, leading to classification errors. Failure to provide key parameters such as number of axes and control method, affecting customs classification. False declaration of brand and model, which may trigger price doubts and audit risks.

The core basis for classification is the notes to Chapter 84 and subheading notes of the Import and Export Tariff. Industrial robots must meet: automatic control, programmable, multi-purpose, used in industrial scenarios. If they are dedicated equipment (such as welding robots), they are still classified under 847950. If they are handling robots (AGVs), they are classified under 8428. If they are robots with individual functions but used in non-industrial scenarios (such as medical, educational), they may be classified under other headings. 8428 Handling robots: 8428 covers lifting, handling, loading and unloading machinery, such as AGVs and stackers; if an industrial robot's main function is handling but it has a programmable multi-axis robotic arm, it is still classified under 847950. 8471 Automatic data processing equipment: 8471 covers computers and data processing equipment; although industrial robots contain control systems, their main function is mechanical action, so they are not classified under 8471. 8486 Semiconductor manufacturing equipment: 8486 is dedicated to semiconductor wafer manufacturing; if an industrial robot is used for semiconductor handling, it is still classified under 847950, unless it constitutes complete manufacturing equipment. 8515 Welding robots: 8515 covers welding equipment; if a robot is dedicated to welding and integrated with a welding power source, it may be classified under 8515; but programmable multi-purpose welding robots are classified under 847950. 8479.89 Other machines: 8479.89 covers other machines not elsewhere specified under 8479; industrial robots have been separately listed under 847950, so they are not classified under 8479.89. Does it have programmable, automatic control functions? Is it used in industrial scenarios (manufacturing, assembly, etc.)? Does it have a multi-axis robotic arm structure? Is it not more specifically covered by other headings of Chapter 84? Is it non-electrical equipment (electrical parts are classified under Chapter 85)?

What key declaration elements are required for industrial robots classified under 847950? Product name, brand, model, use, function, control method, number of axes, power, etc. are required. Among these, control method (programmable automatic control) and number of axes (multi-axis) are core to determining industrial robots, and their absence may lead to classification disputes. How to distinguish AGV handling vehicles from industrial robots? AGVs (automated guided vehicles) are usually classified under 8428 because their main function is handling and their path is fixed; industrial robots have multi-axis robotic arms, are programmable, and multi-purpose, and are classified under 847950. If an AGV has a robotic arm, it should be judged based on its main function. Should welding robots be classified under 8515 or 847950? If the welding robot is complete welding equipment including a welding power source and control system, it is classified under 8515; if it is only a programmable robotic arm that needs to be used with an external welding power source, it is classified under 847950. The key is whether it constitutes complete welding equipment. How are parts of industrial robots classified? If parts of industrial robots are dedicated parts, they are generally classified under 8479.90; if they are general-purpose parts (such as motors, reducers), they are classified under their respective headings. Attention should be paid to the provisions of the notes to Chapter 84 regarding classification of parts. How to check the import tariff rate for industrial robots? Tariff rates may change. It is recommended to check the latest MFN rate, interim rate, and free trade agreement rates through the General Administration of Customs website, China International Trade Single Window, or the Import and Export Tariff. At the same time, confirm the origin to apply the agreement rate. What regulatory conditions are required for exporting industrial robots? Generally, there are no special regulations for export, but if dual-use items or technology exports are involved, an export license is required. For details, check the Catalog of Goods Subject to Export License Administration and customs regulatory condition codes. What are the consequences of incorrectly filling in the brand and model during declaration? It may lead to classification errors, suspicion of tax evasion, and customs may impose fines, recover taxes, or even affect the enterprise's credit rating. It is recommended to declare truthfully and keep technical documents for inspection. How to distinguish industrial robots from service robots? Industrial robots are used in industrial scenarios, such as manufacturing, assembly, and welding; service robots are used in non-industrial scenarios, such as medical, educational, and cleaning. Service robots may be classified under 8479.89 or other headings, and should be judged based on function.