Chapter 85 covers electric motors, electrical equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories thereof. This chapter is one of the most technology-intensive chapters in the HS classification, covering a wide range of goods from household appliances to industrial electronic equipment. The core characteristic is that goods must rely on electrical energy to operate or fall within the category of electrical equipment. Within the chapter, headings are divided by function, such as electric motors, transformers, batteries, communication equipment, audio-visual equipment, etc. 8528 falls within the category of television reception equipment. Heading 8528 covers television receivers (whether or not incorporating a radio-broadcast receiver or sound or video recording or reproducing apparatus), video monitors and video projectors. This heading includes both finished television receivers and unassembled or incomplete television receiver sets in CKD/SKD form. The key distinguishing point is whether the equipment has the function of receiving and displaying television signals. Under 8528, further subdivision is made by display technology, whether color, whether projection type, etc. 852872 specifically refers to non-projection-type color television receivers. First 2 digits 85: represents Chapter 85, i.e., electric motors, electrical equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories thereof. Digits 3-4, 28: represents heading 8528, i.e., television receivers, video monitors and video projectors. Digits 5-6, 72: represents subheading 852872, where the fifth digit 7 indicates color television receivers (as opposed to black-and-white or other monochrome), and the sixth digit 2 indicates non-projection type (as opposed to projection type). Therefore, the complete meaning of 852872 is: non-projection-type color television receivers, i.e., common LCD, OLED and other flat-panel color televisions, excluding projection televisions. This product is a color television receiver and uses non-projection display technology (such as LCD, LED, OLED, etc.), therefore it is classified under 852872. If it were a black-and-white or other monochrome television receiver, it should be classified under 852871; if it were a projection-type color television receiver, it should be classified under 852869. In addition, if the device functions only as a monitor without television reception capability, it should be classified under 852859. Therefore, correctly distinguishing display technology, color/monochrome, and whether it has television reception capability is key to classification under this code.

Product Name: The specific name of the declared commodity, which should accurately reflect the product attributes, such as "color LCD television receiver." Avoid using vague generic terms. Brand: Fill in the product brand, such as Samsung, LG, TCL, etc. If there is no brand, fill in "no brand." Model: Fill in the model number assigned by the manufacturer, used to uniquely identify the product specifications. Display Technology: Indicate the type of display technology, such as liquid crystal display (LCD), organic light-emitting diode (OLED), etc., to distinguish from projection type. Screen Size: Fill in the diagonal length of the screen, usually expressed in inches, such as 55 inches. Reception Capability: Confirm whether it has television signal reception capability. If it is only a monitor, it should be classified under a different code. Resolution: Fill in the physical resolution of the screen, such as 1920x1080, 3840x2160, etc. Country of Origin: Fill in the country or region where the product is manufactured, such as China, Vietnam, etc. Customs declaration example: Product Name: Color LCD television receiver Brand: TCL Model: 55C725 Display Technology: LCD Screen Size: 55 inches Reception Capability: Yes Resolution: 3840x2160 Country of Origin: China HS Code: 852872 Legal Unit: Unit Declared Quantity: 100 units Failure to distinguish between projection type and non-projection type, incorrectly classifying projection televisions under 852872. Declaring devices with only monitor functionality as television receivers, resulting in classification errors. Ignoring the difference between color and monochrome, incorrectly classifying black-and-white televisions under 852872. Non-standard filling of brand and model, affecting customs review and subsequent audits. Failure to provide key parameters such as display technology, leading to classification disputes.

The core basis for classification is the notes to Chapter 85 of the Harmonized Commodity Description and Coding System and the text of heading 8528. First, the product must be a television receiver, i.e., having the function of receiving television signals and displaying images. Second, it is necessary to determine whether the display technology is projection type; non-projection type is classified under 852872, and projection type under 852869. Third, it is necessary to confirm whether it is color; color is classified under 852872, and monochrome under 852871. In addition, if the device also has recording or reproducing functions, it is still classified under 8528, but attention must be paid to subheading division. Relevant classification decisions and advance rulings of the General Administration of Customs are also important references. 852871 Black-and-white or other monochrome television receivers: 852871 is for monochrome television receivers, and 852872 is for color television receivers. The core difference lies in whether the displayed image is in color. 852869 Projection-type color television receivers: 852869 is for projection-type display, and 852872 is for non-projection type (such as flat-panel display). The difference lies in the imaging method. 852859 Other video monitors: 852859 is for video monitors without television reception capability, and 852872 has television reception capability. The key is whether there is a tuner. 852872 Color television receivers (non-projection type): This code is easily confused with 852871, 852869, and 852859. A comprehensive judgment of color, non-projection, and reception capability is required. 852990 Parts of television receivers: 852990 is for parts, and 852872 is for complete units. If what is imported is a television mainboard, housing, or other parts, it should be classified under 852990. Is the product a television receiver? Is it a color display? Is it non-projection type? Does it include a television tuner? Is it only a monitor?

How can I check the import tariff rate corresponding to 852872? You can check the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Enter HS code 852872 and the country of origin to obtain information such as the MFN rate, general rate, VAT rate, and consumption tax. Note that tariff rates are subject to policy adjustments, and the latest announcements should prevail. How should "color television receiver" and "non-projection type" be understood? A color television receiver refers to equipment capable of receiving television signals and displaying color images. Non-projection type refers to using flat-panel display technology (such as LCD, OLED) rather than projection for imaging. Common LCD televisions and OLED televisions are all non-projection type. If a television has a recording function, will the code change? No. Heading 8528 covers television receivers incorporating a radio-broadcast receiver or sound or video recording or reproducing apparatus. As long as it has television reception capability, even if it has a recording function, it is still classified under 8528, with the specific subheading divided by display technology and whether it is color. How are television sets in CKD/SKD form classified? According to General Interpretative Rule 2(a) of the HS, unassembled or incomplete television receiver sets in CKD/SKD form, if they already have the essential character of the complete article, should be classified under 852872. However, if the parts are incomplete, they should be classified as parts under 852990. Are HS codes consistent when exporting to different countries? The first 6 digits of the HS code are uniform internationally, but individual countries may subdivide the latter digits. For example, the US HTSUS is 8528.72.00, and the EU is 8528.72.00. When exporting, it is necessary to confirm the complete code of the destination country's customs. What are the consequences of filling in declaration elements incorrectly? Incorrect declaration elements may lead to failure to pass customs review, delays in customs clearance, or even be deemed as false declaration, resulting in administrative penalties, fines, or downgrading of credit rating. It is recommended to fill in truthfully and accurately, and consult a professional customs broker if necessary. How can I determine whether a television receiver is projection type? Projection televisions project images onto a screen or wall through an optical system, and the body usually includes a projection lens. Non-projection type forms images directly through a display panel. If the product is in the form of a projector, it should be classified under 852869. What is the main difference between 852872 and 852859? 852872 is for color non-projection television receivers with television reception capability; 852859 is for other video monitors, usually without a television tuner, used only for professional monitoring or computer display. The key difference is whether it contains a television reception module.