Chapter 84 is one of the core chapters in the HS classification system, covering various mechanical appliances, machinery and equipment and their parts, including power machinery, metalworking machine tools, industrial robots, office equipment, automatic data processing equipment, semiconductor manufacturing equipment, etc. Goods in this chapter generally have characteristics such as being power-driven, movable or fixed installation, used for production and processing or performing specific functions. Heading 8486 is one of the most technologically advanced parts of Chapter 84, specifically targeting manufacturing equipment for semiconductors and related electronic devices. Heading 8486 covers machines and apparatus specially or principally used for the manufacture of semiconductor boules or wafers, semiconductor devices, integrated circuits or flat panel displays, as well as machines and apparatus for the manufacture of semiconductor devices or integrated circuits not specified or included in other headings of this chapter. This heading includes wafer processing equipment (such as lithography machines, etching machines, ion implanters), packaging equipment, testing equipment, etc., but excludes general-purpose machine tools or similar equipment used in other industries. First 2 digits 84: indicates Chapter 84, belonging to the category of mechanical appliances, machinery and equipment and their parts. Digits 3-4: 86 indicates heading 8486, equipment specially used for the manufacture of semiconductors, integrated circuits or flat panel displays. Digits 5-6: 20 indicates subheading 848620, further limited to 'machines and apparatus for the manufacture of semiconductor devices or integrated circuits', i.e., specialized equipment directly used in the production process of semiconductor devices or integrated circuits, such as lithography, etching, thin film deposition, ion implantation, packaging and other equipment. This subheading does not include front-end equipment such as wafer dicing and grinding (usually classified under 848610), nor does it include flat panel display manufacturing equipment (classified under 848630). This commodity is integrated circuit manufacturing equipment, directly used in the production of integrated circuits or semiconductor devices, conforming to the description of subheading 848620. The difference from the adjacent code 848610 (wafer manufacturing equipment) is that 848610 covers wafer preparation and processing equipment, while 848620 covers equipment for forming circuit patterns on wafers. The difference from 848630 (flat panel display manufacturing equipment) is that 848630 is specially used for flat panel display production, while 848620 is specially used for integrated circuits and semiconductor devices. Therefore, integrated circuit manufacturing equipment should be classified under 848620.

Product Name: The specific name of the declared commodity, which should accurately reflect the function and use of the equipment, such as 'integrated circuit lithography machine', 'plasma etching machine', etc. Use: Explain that the equipment is specially used for the manufacture of integrated circuits or semiconductor devices, such as 'used for the lithography process of integrated circuit wafers'. Working Principle: Briefly describe how the equipment achieves its function, such as 'transferring circuit patterns onto wafers through ultraviolet light exposure'. Brand: Fill in the brand name of the equipment, such as 'ASML', 'Applied Materials', etc. Model: Fill in the specific model of the equipment, such as 'TWINSCAN NXT:1980Di'. Specifications: Fill in the main technical parameters of the equipment, such as 'wafer size: 300mm, resolution: ≤7nm'. Manufacturer: Fill in the name of the manufacturer that made the equipment, such as 'ASML Netherlands B.V.'. Power: Fill in the rated power of the equipment, such as '100kW', used to determine whether it is large-scale equipment. Example of customs declaration elements: Product Name: Integrated circuit lithography machine Use: Used for the lithography process of integrated circuit wafers, exposing circuit patterns onto wafers Working Principle: Using ultraviolet light to project circuit patterns through a mask onto the surface of a wafer coated with photoresist Brand: ASML Model: TWINSCAN NXT:1980Di Specifications: Wafer size 300mm, resolution ≤7nm, light source wavelength 13.5nm Manufacturer: ASML Netherlands B.V. Power: 100kW HS Code: 848620.90 Mistakenly classifying integrated circuit manufacturing equipment under 848610 (wafer manufacturing equipment); actually 848610 is for wafer preparation, and 848620 is for circuit formation. Ignoring the specificity of the equipment; if the equipment can be used in other industries, it may be classified under other headings, as 8486 is limited to equipment specially used for semiconductor manufacturing. Incomplete filling of declaration elements, such as missing working principle or use, causing customs unable to determine classification, which may delay customs clearance.

The core basis for classification is whether the equipment is specially or principally used for the manufacture of integrated circuits or semiconductor devices. According to the Explanatory Notes to the Harmonized Commodity Description and Coding System, heading 8486 covers machines and apparatus specially or principally used for the manufacture of semiconductor boules or wafers, semiconductor devices, integrated circuits or flat panel displays. Among them, subheading 848620 is further limited to machines and apparatus for the manufacture of semiconductor devices or integrated circuits. Therefore, if the equipment is directly used in the lithography, etching, deposition, implantation, packaging and other processes in the integrated circuit production process, and is not used in other industries, it should be classified under 848620. If the equipment is general-purpose equipment, it should be classified under other headings according to its function. 848610 Wafer manufacturing equipment: 848610 covers equipment for manufacturing semiconductor boules or wafers, such as crystal pullers, dicing machines, grinding machines, etc., mainly used in the wafer preparation stage; while 848620 covers equipment for manufacturing circuit patterns on wafers, such as lithography machines, etching machines, etc., belonging to front-end and back-end processes. 848630 Flat panel display manufacturing equipment: 848630 is specially used for the manufacture of flat panel displays (such as LCD, OLED), while 848620 is specially used for the manufacture of integrated circuits and semiconductor devices. Although both belong to 8486, their application fields are different and should not be confused. 848640 Equipment for the manufacture of semiconductor devices or integrated circuits not specified or included in other headings of this chapter: 848640 covers semiconductor manufacturing equipment not specified in 848610 to 848630, such as certain testing equipment or auxiliary equipment. If the equipment is clearly used for integrated circuit manufacturing, it should be classified under 848620 first. 8456 Machine tools for working any material by removal of material by laser or other light or photon beam: 8456 covers general-purpose laser processing machine tools. If the laser equipment is specially used for integrated circuit manufacturing, such as a laser annealing machine, it should be classified under 848620; if it is a general-purpose laser cutting machine, it should be classified under 8456. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter: 8543 covers electrical equipment not specified elsewhere. If the equipment is specially used for integrated circuit manufacturing, it should be classified under 848620 first; if it is general-purpose electrical equipment, it should be classified under 8543. Is the equipment specially used for the manufacture of integrated circuits or semiconductor devices? Is the equipment used for wafer preparation (848610) or circuit formation (848620)? Can the equipment be used for flat panel display manufacturing (848630)? Does the equipment have individual functions, and could it possibly be classified under 8543? Are the declaration elements complete and accurate, especially the use and working principle?

How to inquire about the HS code for integrated circuit manufacturing equipment? First determine the specific function and use of the equipment, and judge whether it is specially used for integrated circuit manufacturing. Then consult Chapter 84 of the Import and Export Tariff, find heading 8486, and then select 848610, 848620, 848630 or 848640 according to the type of equipment. If the equipment is a lithography machine, etching machine, etc., it is usually classified under 848620. It is recommended to use the classification decisions of the General Administration of Customs or consult a professional customs broker. What is the difference in HS codes between integrated circuit manufacturing equipment and wafer manufacturing equipment? Wafer manufacturing equipment (such as crystal pullers, dicing machines) is classified under 848610, used in the wafer preparation stage; integrated circuit manufacturing equipment (such as lithography machines, etching machines) is classified under 848620, used to form circuit patterns on wafers. Although both belong to 8486, they are different subheadings, and the use of the equipment must be strictly distinguished when classifying. If the equipment can be used for both integrated circuit manufacturing and other industries, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if the equipment is general-purpose and cannot be determined to be specially used for integrated circuit manufacturing, it should not be classified under 848620, but should be classified under other headings according to its function. For example, general-purpose laser cutting machines are classified under 8456, and general-purpose coating machines may be classified under 8479. Therefore, when declaring, evidence that the equipment is specially used for integrated circuit manufacturing should be provided. What materials are required when declaring integrated circuit manufacturing equipment? Usually, contracts, invoices, packing lists, equipment manuals, technical parameters, working principle diagrams, etc. are required. For high-value equipment, customs may require certificates of origin, price composition, etc. In addition, if old equipment is involved, a pre-shipment inspection certificate is also required. It is recommended to confirm with the customs broker in advance. What is the tariff rate for integrated circuit manufacturing equipment? Tariff rates vary according to national policies, trade agreements, etc., and rates may differ for different origins. For example, most-favored-nation rate, agreement rate, general rate, etc. Specific rates need to be checked in the current year's Import and Export Tariff or through the General Administration of Customs website or the single window. It is recommended to confirm the latest rate before customs declaration. What special requirements are there for importing used integrated circuit manufacturing equipment? The import of used equipment must comply with national regulations on the import management of mechanical and electrical products, may require pre-shipment inspection, and obtain the 'Pre-shipment Inspection Certificate for Imported Used Mechanical and Electrical Products'. In addition, used equipment may involve environmental protection, safety and other requirements, and it is necessary to consult customs and commerce departments in advance. Some used equipment may be prohibited from import. What are the consequences of incorrect classification of integrated circuit manufacturing equipment? Incorrect classification may lead to failure of customs document review, delay in customs clearance, or even be deemed as false declaration, facing administrative penalties such as fines and downgrading. If it involves evasion of taxes, criminal liability may also be borne. Therefore, it is recommended that enterprises classify accurately and apply for pre-classification when necessary. How to apply for pre-classification of integrated circuit manufacturing equipment? Enterprises can submit an 'Application for Pre-classification' to customs, and provide equipment manuals, technical materials, pictures, etc. After review, customs issues a 'Pre-classification Decision', which has legal effect within the customs scope. Pre-classification can effectively avoid classification disputes, and it is recommended to handle it before import.