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 is the core chapter for electrical and electronic goods in the HS classification, involving a wide range of fields such as power generation, transformation, energy storage, power utilization, communications, and consumer electronics. Within the chapter, headings are divided by function and application, such as 8501 electric motors, 8504 transformers, 8532 capacitors, etc. Goods in this chapter generally have electrical or electronic functions and are mostly complete machines or dedicated parts. Classification requires comprehensive judgment based on working principle, use, and material. Heading 8532 covers fixed, variable or adjustable (pre-set) capacitors. Capacitors are basic passive components in electronic circuits, used for storing charge, filtering, coupling, decoupling, tuning, etc. This heading is subdivided into multiple subheadings by dielectric type and structure, including paper dielectric, plastic dielectric, ceramic dielectric, electrolytic capacitors, etc. Electrolytic capacitors are further divided into aluminum electrolytic, tantalum electrolytic, etc. Their common feature is the use of electrolyte or solid electrolyte to form an anodized film as the dielectric, and they have polarity or bipolarity. Code 853224 is a 6-digit subheading. The first 2 digits 85: indicate Chapter 85, i.e., electrical machinery and equipment and parts thereof. Digits 3-4, 32: indicate heading 8532, i.e., fixed, variable or adjustable capacitors. Digits 5-6, 24: under 8532, first-level subheadings are divided by dielectric type, such as 8532.10 paper dielectric, 8532.21-8532.29 plastic dielectric, 8532.30 variable or adjustable, 8532.4-8532.6 electrolytic capacitors, etc. Among these, 8532.24 specifically refers to fixed aluminum electrolytic capacitors, i.e., fixed capacitors with an aluminum oxide film as the dielectric, liquid or solid electrolyte, and aluminum as the anode material. This subheading can be further subdivided to 8 or 10 digits, but the 6-digit level already clearly defines the scope of goods. Fixed aluminum electrolytic capacitors are classified under 853224 because their core characteristics conform to the definition of electrolytic capacitors: an aluminum oxide dielectric film is formed on the surface of the aluminum anode foil, and the cathode contacts through electrolyte or conductive polymer. The difference from 8532.22 (tantalum electrolytic) lies in the different anode material; the difference from 8532.25 (other electrolytic) is that aluminum electrolytic specifically refers to aluminum anode. The difference from 8532.23 (ceramic dielectric) lies in the dielectric type. Therefore, according to material and structure, aluminum electrolytic capacitors must be classified under 853224, not under other capacitor subheadings.

Product name: The standard name of the declared goods should include the words "aluminum electrolytic capacitor" and indicate fixed type. Brand: Fill in the manufacturer or trademark brand; if there is no brand, fill in "no brand". Model: Fill in the manufacturer's product model or specification code for unique identification. Rated voltage: The rated working voltage of the capacitor, in volts (V). Rated capacitance: The nominal capacitance of the capacitor, in microfarads (μF) or farads (F). Structure type: State whether it is fixed, variable, or adjustable; here it should be fixed. Dielectric material: Clearly state that the dielectric is aluminum oxide film and the electrolyte is liquid or solid. Use: Briefly describe the application scenario, such as use in power supply filtering, coupling, etc. Product name: Fixed aluminum electrolytic capacitor; Brand: Nichicon; Model: UHE1H101MPD; Rated voltage: 50V; Rated capacitance: 100μF; Structure type: Fixed; Dielectric material: Aluminum oxide film, electrolyte is liquid; Use: Used for switching power supply filtering. Mistakenly classifying aluminum electrolytic capacitors under 853222 (tantalum electrolytic), ignoring the difference in anode material. Failure to indicate "fixed type" at declaration may lead to suspicion of variable capacitor. Incorrect unit for rated capacitance, such as writing 100μF as 100F, leading to classification doubts.

The core basis for classification is the dielectric type and electrode material of the capacitor. 853224 specifically refers to fixed aluminum electrolytic capacitors, and its determination points are: 1) fixed type, non-adjustable; 2) anode material is aluminum; 3) dielectric is aluminum oxide film; 4) electrolyte is liquid or solid. It needs to be confirmed in combination with product specification sheets, structural drawings, and working principles. If variable or adjustable, it should be classified under 853230; if the anode material is tantalum, under 853221 or 853222; if the dielectric is ceramic, under 853223. 853222 Fixed tantalum electrolytic capacitors: The anode material is tantalum, and the dielectric is tantalum pentoxide, which differs from the anode and dielectric of aluminum electrolytic capacitors. 853223 Fixed ceramic dielectric capacitors: The dielectric is ceramic, with no electrolyte, and the structure and working principle differ from electrolytic capacitors. 853225 Other fixed electrolytic capacitors: Refers to electrolytic capacitors other than aluminum and tantalum, such as niobium electrolytic; aluminum electrolytic is not classified here. 853230 Variable or adjustable capacitors: The capacitance is adjustable, whereas 853224 is fixed and non-adjustable. 853210 Fixed paper dielectric capacitors: The dielectric is paper, not electrolyte, and it is non-polar. Is it a fixed capacitor? Is the anode material aluminum? Is the dielectric aluminum oxide film? Is the electrolyte liquid or solid? Does it not belong to tantalum electrolytic or other electrolytic?

How are aluminum electrolytic capacitors and tantalum electrolytic capacitors distinguished in HS codes? Aluminum electrolytic capacitors are classified under 853224, and tantalum electrolytic capacitors under 853221 or 853222. The core difference lies in the anode material: the anode of aluminum electrolytic is aluminum foil, while the anode of tantalum electrolytic is tantalum powder or tantalum wire. Material certificates should be provided at declaration to avoid confusion. Are solid aluminum electrolytic capacitors and liquid aluminum electrolytic capacitors classified under the same code? Yes, both are classified under 853224 because HS codes are divided by anode material and dielectric type, not by electrolyte form. However, at declaration, the "dielectric material" element should indicate whether the electrolyte is liquid or solid for customs inspection. How can I check the import tariff rate for aluminum electrolytic capacitors? Tariff rates vary by country, trade agreement, and country of origin. It is recommended to use the official website of the General Administration of Customs of China, the International Trade Single Window, or professional tariff query tools, and enter 853224 along with the country of origin and trade mode to obtain real-time tariff rates. What are the consequences of filling in the rated voltage and rated capacitance incorrectly at declaration? It may lead to classification errors or customs document review doubts, and even affect tax collection. If determined to be false declaration, it may result in tax recovery, fines, or administrative penalties. Be sure to fill in accurately according to the product specification sheet. Aluminum electrolytic capacitors are polarized. What should be noted at declaration? HS codes do not distinguish polarity, but polarity is one of the characteristics of aluminum electrolytic capacitors. There is no need to separately list polarity at declaration, but ensure that the "structure type" is fixed and the dielectric material is correctly filled in. If the aluminum electrolytic capacitor is surface-mount, will the code change? No, surface-mount (SMD) aluminum electrolytic capacitors are still classified under 853224 because HS codes are divided by electrical characteristics and materials, not by packaging form. However, the packaging type can be noted at declaration for easier customs identification. How to choose between 853224 and 853225? 853224 specifically refers to fixed aluminum electrolytic capacitors, and 853225 refers to other fixed electrolytic capacitors (such as niobium electrolytic). As long as the anode material is aluminum, it must be classified under 853224 and cannot be classified under 853225. What additional requirements should be noted when exporting aluminum electrolytic capacitors to the EU? In addition to HS codes, attention should be paid to EU environmental regulations such as RoHS and REACH, as well as CE certification requirements. Some aluminum electrolytic capacitors may contain restricted substances, and test reports may be required. It is recommended to confirm compliance documents with the importer in advance.