Chapter 84 is the core chapter in the HS classification covering mechanical equipment and parts, including power machinery, pumps, fans, refrigeration equipment, machine tools, office equipment, automatic data processing equipment, semiconductor manufacturing equipment, etc. Goods in this chapter usually have mechanical or electrical functions, but pure electrical products (Chapter 85) are excluded. The notes to this chapter clearly stipulate priority classification rules, for example, multi-function machines are classified according to their main function, and parts are generally classified under the heading of the complete machine to which they belong (unless otherwise specified). Heading 8486 specifically covers machines and apparatus used for the manufacture of semiconductor devices, integrated circuits, flat panel displays, solar panels, etc., as well as their dedicated parts and accessories. This heading was added during the 2007 HS revision to separate semiconductor manufacturing equipment from other headings in order to reflect its high technological content and trade importance. Its scope includes wafer processing, lithography, etching, deposition, packaging, testing and other equipment, as well as dedicated parts for the above equipment. Code 848690 has 6 digits: the first 2 digits "84" represent Chapter 84 (mechanical equipment); digits 3-4 "86" represent heading 8486 (machines and apparatus for the manufacture of semiconductor devices or integrated circuits); digits 5-6 "90" represent subheading 8486.90, namely parts of the above machines and apparatus. Therefore, the complete meaning of 848690 is "semiconductor equipment parts." Note: subheading 8486.90 only includes dedicated parts; general-purpose parts that can be classified under other headings (such as 8487) are classified there first. This commodity is a dedicated part for semiconductor manufacturing equipment, not a complete machine. Since heading 8486 explicitly includes its dedicated parts (subheading 8486.90), and classifying parts together with the complete machine conforms to the general principles of the HS system for the classification of parts (such as Note 2 to Section XVI), it is classified under 848690. If the part is a general-purpose part (such as a bolt or spring), it may be classified under 8487 or another heading; if it is an electrical part (such as a sensor), it may be classified under Chapter 85.

Product Name: The specific name of the declared commodity should accurately reflect the function or use of the part, such as "electrostatic chuck for semiconductor etching equipment." Use: Explain for which semiconductor manufacturing equipment the part is used, such as "for wafer lithography machines" or "for chemical vapor deposition equipment." Material: The main constituent material, such as stainless steel, aluminum alloy, ceramics, quartz, etc., which affects the classification determination. Brand: The manufacturer or brand name, such as "Applied Materials," "Lam Research," etc. Model: The model or part number of the part, used to uniquely identify the part. Working Principle: Briefly explain the functional principle of the part in the equipment, such as "fixing the wafer by electrostatic adsorption." Whether It Is a Dedicated Part: Declare whether the part is dedicated to semiconductor manufacturing equipment or is a general-purpose part. Product Name: Electrostatic chuck; Use: For semiconductor etching equipment, to fix wafers; Material: Ceramics; Brand: Applied Materials; Model: ESC-12345; Working Principle: Uses electrostatic attraction to hold the wafer; Whether It Is a Dedicated Part: Yes. Declaring general-purpose parts (such as screws) as dedicated parts, resulting in incorrect classification. Failing to provide sufficient functional description to prove their dedicated nature. Confusing semiconductor equipment parts with electronic components and incorrectly classifying them under Chapter 85.

The core criteria for classification are: 1) whether the part is dedicated to semiconductor manufacturing equipment listed under heading 8486; 2) whether it is a general-purpose part (such as parts classified under 8487); 3) whether it is an electrical part (such as under Chapter 85). According to HS notes, parts of 8486 must be specially or mainly used for semiconductor manufacturing equipment and cannot be classified under other headings. If the part can be classified under another heading (such as 8487), it is classified there first. 848790 Other machine parts: 848790 covers machine parts of other headings in Chapter 84, such as general-purpose mechanical parts. If a semiconductor equipment part is a general-purpose item (such as a bolt), it should be classified under 848790 rather than 848690. 854890 Other electrical parts: 854890 covers electrical parts of other headings in Chapter 85. If a semiconductor equipment part is an electrical component (such as a sensor), it should be classified under 854890. 848620 Other semiconductor manufacturing equipment: 848620 covers complete semiconductor manufacturing equipment, not parts. If declared as complete equipment, it should be classified under 848620. 903090 Parts of measuring instruments: 903090 covers parts of measuring or checking instruments. If a semiconductor equipment part is used for testing instruments, it may be classified under 903090. Is the part dedicated to semiconductor manufacturing equipment? Is it a general-purpose part (such as a bolt or spring)? Is it an electrical part (such as a sensor or circuit board)? Can it be classified under another heading (such as 8487 or Chapter 85)? Is it classified together with the complete equipment?

How can one determine whether a part belongs to 848690? First confirm whether the part is dedicated to semiconductor manufacturing equipment listed under heading 8486 (such as lithography machines or etching machines). Next, check whether the part is a general-purpose part (such as a bolt) or an electrical part (such as a sensor); if so, it may be classified under another heading. Finally, refer to HS notes and classification decisions to ensure the part is not excluded from 8486. Under which code should screws used in semiconductor equipment be classified? Screws are usually general-purpose parts, and even if used in semiconductor equipment, they should be classified under 8487 (other machine parts) or under another chapter according to material (for example, iron or steel screws under 7318). Only if the screw is specially designed and used only for semiconductor equipment might it be classified under 848690. What is the difference between 848690 and 854890? 848690 covers dedicated parts for semiconductor manufacturing equipment, and these parts usually have mechanical functions. 854890 covers electrical parts, such as sensors, circuit boards, etc. If the part is an electrical component, it should be classified under 854890; if it is a mechanical part, it should be classified under 848690. What key information is required when declaring 848690? It is necessary to provide the product name, use (specific equipment), material, brand, model, working principle, and whether it is a dedicated part. This information helps customs confirm the dedicated nature and classification of the part. If semiconductor equipment parts are imported for repair, can they be classified under 848690? Yes, as long as the part is dedicated to semiconductor manufacturing equipment, it is classified under 848690 whether used for production or repair. However, a repair contract or explanation must be provided to prove the use. How should parts under 848690 be classified if they can also be used for other equipment? If the part can be used for other equipment, it is not a dedicated part and should be classified under another heading (such as 8487). Classification should be judged according to the main use; if it cannot be determined, it should be classified as a general-purpose part. How can one check the tariff rate for 848690? Tariff rates may change. It is recommended to obtain the latest rate through the official website of the General Administration of Customs, the International Trade Single Window, or by consulting the Import and Export Tariff of the People's Republic of China. You may also consult a customs broker or customs authorities. What are the consequences of incorrect classification of semiconductor equipment parts? Incorrect classification may lead to supplementary taxes, fines, cargo detention, or even suspicion of smuggling. Enterprises are advised to declare accurately and, when necessary, apply for advance classification.