Chapter 84 is one of the broadest chapters in the HS classification, covering various machines, mechanical appliances, nuclear reactors, boilers, and their parts. Its core characteristic is that goods must be power-driven, have independent functions, and are typically used for industrial or agricultural processing. This chapter covers everything from simple hand tools to complex automated production lines, but excludes electronic integrated circuits, electric motors, optical instruments, and other goods classified in other chapters. For semiconductor manufacturing equipment, this chapter has a dedicated heading 8486, reflecting its technology-intensive nature and industrial specificity. Heading 8486 is dedicated to machines and apparatus for the manufacture of semiconductor devices, integrated circuits, flat panel displays, and similar electronic components, as well as their dedicated parts and accessories. This heading covers equipment for the entire process from wafer fabrication to packaging and testing, such as lithography machines, etching machines, packaging machines, wire bonders, etc. The core criterion is that the equipment must be used for the production of semiconductors or flat panel displays, rather than general industrial purposes. 8486 is one of the few headings in the HS established specifically for a particular high-tech industry, reflecting the strategic position of the semiconductor industry. The first 2 digits, 84, represent Chapter 84, i.e., machines, mechanical appliances, nuclear reactors, boilers, and their parts, belonging to the basic industrial manufacturing sector. Digits 3-4, 86, constitute heading 8486, specifically covering machines and equipment for the manufacture of semiconductor devices, integrated circuits, flat panel displays, and similar electronic components. Digits 5-6, 40, is the subheading, further subdividing under 8486 into semiconductor packaging equipment. The complete code 848640 means: Chapter 84 (mechanical category) → Heading 8486 (semiconductor manufacturing equipment) → Subheading 848640 (semiconductor packaging equipment). This coding hierarchy reflects the progressive refinement from general machinery to specialized semiconductor equipment to specific packaging functions. Semiconductor packaging equipment is classified under 848640, rather than the adjacent 848610 (wafer fabrication equipment) or 848620 (semiconductor device manufacturing equipment), because packaging is a back-end semiconductor process involving the mounting, interconnection, encapsulation, and testing of diced chips, which is fundamentally different in function and technology from wafer fabrication (front-end). 848640 specifically covers the packaging stage, such as wire bonders, die bonders, encapsulation machines, etc. If the equipment is used for front-end wafer processing, it should be classified under 848610 or 848620.

Product Name: Fill in the specific commercial name of the equipment, such as fully automatic wire bonder, wafer-level packaging machine, etc., which must be consistent with the actual goods. Purpose: Clearly state that the equipment is used in the semiconductor packaging stage, such as chip interconnection, encapsulation, dicing, testing, etc., to avoid confusion with wafer fabrication. Brand: Fill in the equipment brand, such as ASM, K&S, Besi, etc. If there is no brand, indicate 'no brand'. Model: Fill in the specific model provided by the manufacturer, such as ASM Eagle 60, which must be consistent with the actual nameplate. Function: Briefly describe the working principle and function of the equipment, such as 'bonding gold wire to chip pads by thermosonic bonding'. Power: Fill in the rated power (kW) of the equipment to confirm whether it is electrically powered. CNC or Not: Indicate whether it is computer numerically controlled, which affects subheading subdivision (e.g., may be involved under 8486). Packaging Type: Fill in the packaging method, such as wooden crate, vacuum packaging, etc., which affects transportation and inspection. Customs declaration example: Product Name: Fully automatic wire bonder Purpose: Used for semiconductor chip packaging, bonding gold wire between chip pads and lead frames Brand: ASM Model: Eagle 60 Function: Utilizing thermosonic bonding technology to achieve electrical interconnection between chips and substrates Power: 2.5 kW CNC or Not: Yes Packaging Type: Wooden crate HS Code: 848640 Remarks: This equipment is dedicated to semiconductor back-end packaging, not wafer fabrication equipment. Mistakenly classifying packaging equipment under 848610 (wafer fabrication equipment), ignoring the difference between front-end and back-end. Declaring the purpose as 'semiconductor manufacturing' instead of 'packaging', leading to customs questioning the classification. Failing to provide specific function descriptions, unable to prove the equipment is used in the packaging stage. Ignoring the CNC declaration, which may affect subheading subdivision and regulatory conditions.

The core basis for classification is the function and purpose of the equipment. According to HS notes, 8486 covers machines and apparatus specially or principally used for the manufacture of semiconductor devices, integrated circuits, or flat panel displays. Subheading 848640 is further limited to packaging equipment, including back-end process equipment such as wire bonding, die bonding, encapsulation, dicing, and testing. When determining, it is necessary to confirm whether the equipment is used in the packaging stage and does not have front-end wafer fabrication functions (such as lithography, etching, deposition). If the equipment has both front-end and back-end functions, it should be classified according to its primary function. 848610 Wafer fabrication equipment: Used for semiconductor front-end processes, such as wafer processing, lithography, etching, deposition, etc., while 848640 is used for back-end packaging, and the two processes are completely different. 848620 Semiconductor device manufacturing equipment: Covers other semiconductor manufacturing equipment except packaging, such as diode and transistor manufacturing, but packaging equipment is explicitly classified under 848640. 847989 Other machines with independent functions: If the equipment is not dedicated to semiconductor packaging, or its function is unclear, it may be classified under this code, but 848640 is more specific. 854370 Other electrical equipment: If the equipment is a purely electrical device rather than mechanical, it may be classified under 8543, but packaging equipment is usually mechanical in nature. 902780 Other measuring or checking instruments: If the equipment is only used for testing semiconductors, it may be classified under 9027, but if the testing equipment in packaging is integrated with packaging, it is still classified under 848640. Is the equipment used in the semiconductor packaging back-end process? Does the equipment have front-end wafer fabrication functions? Is the equipment dedicated to semiconductors or flat panel displays? Is the equipment computer numerically controlled? Do the declaration elements fully describe the function and purpose?

What equipment does HS code 848640 specifically include? 848640 includes various types of equipment used in the semiconductor packaging stage, such as wire bonders, die bonders, encapsulation machines, dicing machines, solder ball placement machines, wafer-level packaging equipment, etc. These devices are used to connect chips to external circuits, protect chips, and form final devices. How to distinguish 848640 from 848610? 848610 is used for front-end wafer fabrication processes, such as lithography, etching, deposition, etc.; 848640 is used for back-end packaging processes, such as bonding, encapsulation, dicing. The key is the position of the equipment in the semiconductor production process: front-end goes to 848610, back-end goes to 848640. What declaration elements are required for importing semiconductor packaging equipment? Product name, purpose, brand, model, function, power, CNC or not, packaging type, etc. must be declared. The purpose and function must clearly reflect the packaging stage, avoiding the general term 'semiconductor manufacturing'. If the equipment can be used for both packaging and other electronic manufacturing, how should it be classified? According to the General Rules for classification, it should be classified according to its primary function. If the primary function is semiconductor packaging, it is classified under 848640; if it is general electronic manufacturing, it may be classified under 8479 or other headings. Technical documentation must be provided to prove the primary use. How to check the tax rate for semiconductor packaging equipment? Tax rates are adjusted according to national policies. It is recommended to check the latest tax rates through the General Administration of Customs website, China International Trade Single Window, or consult a professional customs broker. Also note whether there are interim tax rates, free trade agreement rates, etc. Is the HS code the same when exporting semiconductor packaging equipment to the United States? The first 6 digits of the US HS code are the same as China's, both being 848640, but the last 4 digits may differ. The United States uses a 10-digit HTSUS, and you need to check the US Customs website based on the specific equipment. When exporting, both the Chinese HS code and the US HTS code must be provided. Does equipment classified under 848640 enjoy import duty exemption? Whether it is duty-free depends on national policies, such as whether it belongs to encouraged industries, whether it is in a free trade pilot zone, etc. It is necessary to consult documents such as the 'Import Tax Policy for Major Technical Equipment' or consult the local customs. What are the consequences if the function description in customs declaration says 'packaging' but it is actually testing equipment? It may lead to classification errors, be deemed by customs as false declaration, and face tax recovery, fines, or even administrative penalties. If testing equipment is independently used for semiconductor testing, it may be classified under 9027; if integrated with packaging, it is classified under 848640. Always declare truthfully.