Chapter 84 is the major category in the HS classification for "nuclear reactors, boilers, machinery and mechanical appliances and parts thereof," covering power machinery, pumps, fans, air conditioning, filtration equipment, machine tools, office equipment, automatic data processing equipment, etc. This chapter emphasizes the physical functions of mechanical appliances rather than electrical control parts (the latter are mainly classified under Chapter 85). 8486 is a special tariff heading established specifically for semiconductor manufacturing equipment, reflecting the strategic position of the semiconductor industry. Heading 8486 specifically covers "machines and apparatus used mainly or solely for the manufacture of semiconductor devices, integrated circuits, flat panel displays, solar cells, LEDs, and similar products." It includes wafer processing equipment (lithography, etching, deposition, ion implantation, etc.), packaging equipment, testing equipment, and machines for manufacturing masks and photomasks. This heading is a core classification node in the semiconductor industry chain. The first 2 digits, 84: belong to the major category of machinery and mechanical appliances under Chapter 84. The 3rd-4th digits, 86: heading 8486, specifically referring to semiconductor manufacturing equipment, distinct from 8485 (other machinery not elsewhere specified) and 8479 (other machines having individual functions). The 5th-6th digits, 10: subheading 848610, further limited to "semiconductor manufacturing equipment" itself, i.e., specialized equipment used for semiconductor material processing, wafer fabrication, device packaging, and similar stages. The complete code 848610 refers to semiconductor manufacturing equipment, excluding its parts (parts are usually classified under 848690). This commodity is specialized equipment directly used for semiconductor wafer fabrication or device production, has an individual function, and conforms to the description of heading 8486; therefore, it is classified under 848610. It is not classified under 8479 (other machinery not elsewhere specified) or 8485 (other machinery not elsewhere specified) because 8486 is the more specific heading dedicated to semiconductor manufacturing; nor is it classified under 848620 (machines for the manufacture of semiconductor devices or integrated circuits) because 848610 covers a broader range of semiconductor manufacturing equipment (such as wafer processing equipment), while 848620 specifically refers to machines for manufacturing devices or integrated circuits.

Product name: The specific name of the declared commodity, such as "chemical vapor deposition equipment," "lithography machine," "wafer dicing machine," etc., and it must be consistent with the actual item. Use: Explain which stage of semiconductor manufacturing the equipment is used for, such as wafer processing, thin film deposition, etching, packaging, etc. Working principle: Briefly describe the technical principle by which the equipment achieves its function, such as physical vapor deposition, chemical mechanical polishing, laser cutting, etc. Brand: Fill in the equipment brand, such as Applied Materials, ASML, Lam Research, etc.; if there is no brand, fill in "no brand." Model: Fill in the specific model of the equipment, which should be consistent with the contract and invoice. Power: The rated power or power supply requirements of the equipment, such as "10kW," "380V/50Hz." Whether used for semiconductor manufacturing: Clearly declare whether the equipment is dedicated to semiconductor manufacturing, answering "yes" or "no." Equipment status: Declare as "new," "used," or "refurbished," which affects regulatory conditions and tax rates. Product name: plasma etching machine; Use: used for semiconductor wafer etching process; Working principle: uses RF power to generate plasma for selective etching of wafer surface materials; Brand: Lam Research; Model: Kiyo45; Power: 13.56MHz RF, 5kW; Whether used for semiconductor manufacturing: yes; Equipment status: new. Confusing semiconductor manufacturing equipment with semiconductor parts; parts should be classified under 848690. Incorrectly classifying general-purpose equipment used in semiconductor manufacturing (such as pumps and valves) under 848610; they should be classified under the corresponding general headings. Ignoring whether the equipment is dedicated to semiconductor manufacturing, resulting in incorrect classification under 8479 or 8485.

The core basis for classification is the specificity of the equipment: it must be mainly or solely used for the manufacture of semiconductor devices, integrated circuits, flat panel displays, solar cells, LEDs, etc. At the same time, reference should be made to the Explanatory Notes to the Tariff for 8486, as well as the equipment's function, working principle, and processed object. If the equipment has multiple uses, it is necessary to determine whether its main use is semiconductor manufacturing. In addition, attention should be paid to the difference between 848610 and 848620: 848610 covers semiconductor manufacturing equipment (such as wafer processing), while 848620 specifically refers to machines for manufacturing semiconductor devices or integrated circuits. 848620 Machines for the manufacture of semiconductor devices or integrated circuits: 848620 specifically refers to machines for the manufacture of semiconductor devices or integrated circuits, such as lithography machines, etching machines, deposition equipment, etc.; while 848610 has a broader scope, including equipment for semiconductor material processing, wafer fabrication, etc. In actual classification, many pieces of equipment may meet both, and judgment should be made based on specific functions. 848690 Parts of semiconductor manufacturing equipment: 848690 refers to dedicated parts of equipment under 8486, such as reaction chambers, electrostatic chucks, etc. If a complete piece of equipment is imported, it should be classified under 848610; if it is a part, it should be classified under 848690. 847989 Other machinery not elsewhere specified: 847989 refers to machines having individual functions, not elsewhere specified. If the equipment is dedicated to semiconductor manufacturing, priority should be given to classification under 848610; if it is general-purpose equipment, it should be classified under 847989. 854370 Other electrical equipment: 854370 covers electrical equipment having individual functions. If the main function of semiconductor manufacturing equipment is electrical control or testing, it may be classified under 8543; but if it is physical processing equipment, it should be classified under 8486. 903180 Other measuring or checking instruments: 903180 covers measuring or checking instruments. If the equipment is used for in-line inspection during semiconductor manufacturing and its main function is measurement, it may be classified under 9031; but if it is manufacturing equipment, it should be classified under 8486. Is the equipment dedicated to semiconductor manufacturing? Is the equipment a complete machine or a part? Is the main function of the equipment physical processing? Does the equipment have an individual function? Does the equipment fall under a specifically named heading under 8486?

How can I check the import tariff rate for equipment under 848610? You can log on to the official website of the General Administration of Customs of China or consult the "Import and Export Tariff of the People's Republic of China" to check the MFN rate, agreement rate, etc., according to the specific name and origin of the equipment. You may also use the customs advance ruling service to confirm the code and tariff rate. Can used semiconductor manufacturing equipment be classified under 848610? Yes, but it must be marked as "used" at the time of declaration and provide proof of equipment status. Customs may appraise and inspect used equipment to ensure compliance with safety and environmental requirements. The classification itself does not change based on whether it is new or used. Which code should parts of semiconductor manufacturing equipment be classified under? Parts should be classified under 848690, unless the parts themselves are goods specifically named under other headings (such as general-purpose pumps and valves). If the parts are dedicated to equipment under 8486, they should be classified under 848690. Should a lithography machine be classified under 848610 or 848620? Lithography machines are used to manufacture integrated circuits and are usually classified under 848620. However, if a lithography machine is used to manufacture semiconductor materials or photomasks, it may be classified under 848610. The specific determination should be based on the processed object and function. What declaration elements are required for importing semiconductor manufacturing equipment? Product name, use, working principle, brand, model, power, whether used for semiconductor manufacturing, equipment status, etc., are required. For detailed requirements, refer to the customs declaration element specifications. How can it be determined whether equipment is "dedicated to" semiconductor manufacturing? Mainly look at whether the design and function of the equipment are used only for semiconductor manufacturing, or whether it is irreplaceable in semiconductor manufacturing. If the equipment can also be used in other industries, it should be judged based on its main use. What is the main difference between 848610 and 848620? 848610 covers semiconductor manufacturing equipment, including wafer processing, material handling, etc.; 848620 specifically refers to machines for manufacturing semiconductor devices or integrated circuits, such as lithography, etching, and deposition equipment. In actual classification, many pieces of equipment may meet both, and judgment should be made based on specific functions. Are there special regulatory conditions for importing semiconductor manufacturing equipment? Some equipment may involve automatic import licenses, dual-use items and technology import and export licenses, etc. The specific customs regulatory conditions should be checked according to the equipment type, parameters, and origin.