Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter includes equipment for generating, transforming, storing, and using electrical energy, as well as electronic components, but excludes mechanical appliances classified in Chapter 84. Smartphones, as communication devices, rely on electronic circuits and wireless communication modules for their core functions, and are therefore classified in this chapter. Heading 8517 covers telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network). This heading includes fixed-line telephones, mobile phones, base stations, routers, modems, etc., but excludes radio broadcast receivers (classified in 8527). Code 851713 consists of 6 digits. The first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). Digits 3-4 "17" represent heading 8517 (telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data). Digits 5-6 "13" represent subheading 851713, specifically referring to smartphones. This subheading was newly added in the 2017 version of the HS code to distinguish smartphones from other mobile phones (such as feature phones). Smartphones typically have an operating system, touchscreen, internet access, application installation, and other features. Smartphones are classified under 851713, rather than 851714 (other mobile phones) or 851762 (other communication equipment). The core difference is that smartphones have a complete operating system, downloadable applications, touchscreen interaction, internet access, and other smart functions, while feature phones only have basic calling and messaging functions. 851714 covers other mobile phones (such as feature phones), and 851762 covers network equipment such as routers and switches.

Brand: Declare the brand name of the smartphone, such as Apple, Samsung, Huawei, etc. Must be consistent with the product nameplate or packaging. Model: Declare the specific model, such as iPhone 15 Pro Max, Galaxy S24 Ultra, etc. Should accurately reflect product specifications. Is it a smartphone: Clearly declare whether it is a smartphone. Must be determined based on operating system, application installation capability, etc. Operating system: Declare the operating system of the smartphone, such as iOS, Android, HarmonyOS, etc. Screen size: Declare the screen diagonal size, usually expressed in inches, such as 6.1 inches. Network standard: Declare the supported cellular network types, such as 5G, 4G LTE, 3G, etc. Storage capacity: Declare the built-in storage capacity, such as 128GB, 256GB, etc. Brand: Apple; Model: iPhone 15 Pro Max; Is it a smartphone: Yes; Operating system: iOS 17; Screen size: 6.7 inches; Network standard: 5G NR, LTE; Storage capacity: 256GB; Declared unit price: 1200 USD; Country of origin: China; Trade mode: General trade. Mistakenly classifying a feature phone under 851713, when it should actually be classified under 851714. Brand and model filled in reversed order, causing difficulties in customs document review. Network standard does not list specific frequency bands, which may affect classification.

The core basis for classification is the essential character of the goods: whether they have smartphone functions. According to HS notes, a smartphone must have cellular network communication functions and possess smart features such as an operating system, installable applications, and a touchscreen. If it only has calling and messaging functions, it is classified under 851714 (other mobile phones). If it is a device such as a tablet computer without calling functions, it is classified under 8471. 851714 Other mobile phones: Feature phones, only supporting basic calling and messaging, without an operating system or application installation capability. 851762 Other communication equipment: Network equipment such as routers and switches, without cellular mobile communication functions. 847130 Portable automatic data processing machines: Tablet computers, etc., without cellular calling functions or where calling is not the primary use. 852713 Radio broadcast receivers: Only receive broadcasts, without two-way communication functions. Does it have an operating system? Does it support installation of third-party applications? Does it have a touchscreen? Does it support cellular network calling? Is communication its primary function?

How do I look up the HS code for smartphones? You can check through the official website of the General Administration of Customs, HS code query platforms, or consult a customs broker. Enter the keyword "smartphone" or "Smartphone" and confirm classification under 851713. Note that after the 2017 version of the HS code, smartphones are listed separately. What is the difference in classification between smartphones and feature phones? Smartphones are classified under 851713, and feature phones under 851714. The difference is that smartphones have smart functions such as an operating system, installable applications, and a touchscreen, while feature phones only support basic calling and messaging. What are the declaration elements for smartphones? Usually include brand, model, whether it is a smartphone, operating system, screen size, network standard, storage capacity, etc. Specific requirements are subject to customs requirements, and information must be accurate and complete. How do I check the tax rate for smartphones? Tax rates vary depending on the country, trade agreements, country of origin, and other factors. It is recommended to obtain the latest tax rates through the official website of the General Administration of Customs or professional tariff query tools, or consult a customs broker. What should be noted when exporting smartphones via cross-border e-commerce? It is necessary to accurately declare the HS code, provide complete declaration elements, and ensure compliance with the regulations of the exporting country and destination country. Pay attention to special requirements such as intellectual property and battery transportation. Does a smartphone with GPS function affect classification? No. GPS is a common function of smartphones, and they are still classified under 851713. However, if a device only has GPS function without communication function, it is classified under other codes. How are smartphone accessories classified? Accessories such as chargers and earphones must be classified separately. Chargers are classified under 8504, and earphones under 8518. If packaged and sold together with the phone, they may be classified as a complete set of goods, requiring specific analysis. What are the differences in regulatory conditions between HS codes 851713 and 851714? Regulatory conditions vary by country. Generally, smartphones may involve radio transmission equipment model approval, network access permits, etc. Feature phones have similar regulatory conditions, but specifics are subject to customs regulations.