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 one of the most technology-intensive chapters in the HS classification, covering a wide range of goods from household appliances to precision electronic components. Capacitors, as basic electronic components, fall within the scope of electrical equipment parts of this chapter, specifically under heading 85.32 for various types of fixed capacitors. Heading 85.32 covers: fixed capacitors, variable capacitors or adjustable (pre-set) capacitors. This heading is further subdivided by dielectric type and structure, covering paper dielectric, plastic dielectric, ceramic dielectric, electrolytic (aluminum, tantalum) and other fixed capacitors, as well as various types of variable capacitors. Tantalum electrolytic fixed capacitors, as a type of electrolytic capacitor, are specifically listed under subheading 8532.25 due to their high capacitance density and stability. Code 853225 is a six-digit subheading: the first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof); digits 3-4 "32" represent heading 85.32 (fixed capacitors, variable capacitors or adjustable capacitors); digits 5-6 "25" represent subheading 8532.25, i.e., tantalum electrolytic fixed capacitors. This subheading may be further subdivided based on whether it is surface-mount, etc. (e.g., China Customs 10-digit code 8532.2500). The overall logic is: chapter → heading → subheading, progressively narrowing the scope of goods. This commodity is a tantalum electrolytic fixed capacitor, whose core characteristic is the use of tantalum metal as the anode material, belonging to a type of electrolytic capacitor. Heading 85.32 specifically covers fixed capacitors, and subheading 8532.25 explicitly names "tantalum electrolytic fixed capacitors," therefore classified under this code. The adjacent 8532.24 is for aluminum electrolytic fixed capacitors, and 8532.21 is for plastic dielectric fixed capacitors, the difference being the dielectric material.
Chapter
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 one of the most technology-intensive chapters in the HS classification, covering a wide range of goods from household appliances to precision electronic components. Capacitors, as basic electronic components, fall within the scope of electrical equipment parts of this chapter, specifically under heading 85.32 for various types of fixed capacitors.
Heading
Heading 85.32 covers: fixed capacitors, variable capacitors or adjustable (pre-set) capacitors. This heading is further subdivided by dielectric type and structure, covering paper dielectric, plastic dielectric, ceramic dielectric, electrolytic (aluminum, tantalum) and other fixed capacitors, as well as various types of variable capacitors. Tantalum electrolytic fixed capacitors, as a type of electrolytic capacitor, are specifically listed under subheading 8532.25 due to their high capacitance density and stability.
Digit Breakdown
Code 853225 is a six-digit subheading: the first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof); digits 3-4 "32" represent heading 85.32 (fixed capacitors, variable capacitors or adjustable capacitors); digits 5-6 "25" represent subheading 8532.25, i.e., tantalum electrolytic fixed capacitors. This subheading may be further subdivided based on whether it is surface-mount, etc. (e.g., China Customs 10-digit code 8532.2500). The overall logic is: chapter → heading → subheading, progressively narrowing the scope of goods.
Classification Basis
This commodity is a tantalum electrolytic fixed capacitor, whose core characteristic is the use of tantalum metal as the anode material, belonging to a type of electrolytic capacitor. Heading 85.32 specifically covers fixed capacitors, and subheading 8532.25 explicitly names "tantalum electrolytic fixed capacitors," therefore classified under this code. The adjacent 8532.24 is for aluminum electrolytic fixed capacitors, and 8532.21 is for plastic dielectric fixed capacitors, the difference being the dielectric material.
📝 Declaration Elements
Product Name: The standard name of the declared commodity, which should use standardized expressions such as "tantalum electrolytic fixed capacitor" or "tantalum capacitor." Brand: Fill in the brand name of the capacitor, such as KEMET, AVX, Vishay, etc.; if no brand, write "no brand." Model: Fill in the specific model specification, such as T491A106K016AT, used to confirm technical parameters. Rated Voltage: Fill in the rated working voltage of the capacitor, in volts (V), such as 16V, 25V, etc. Capacitance: Fill in the nominal capacitance, in microfarads (μF) or picofarads (pF), such as 10μF, 100μF. Dielectric Material: Clearly fill in "tantalum" as the dielectric material, which is the key element for classification under 8532.25. Package Type: Fill in the package type, such as surface-mount (SMD), leaded (radial/axial), etc. Application: Fill in the application field of the capacitor, such as used in mobile phones, computers, automotive electronics, etc. Product Name: Tantalum electrolytic fixed capacitor; Brand: KEMET; Model: T491A106K016AT; Rated Voltage: 16V; Capacitance: 10μF; Dielectric Material: Tantalum; Package Type: Surface-mount; Application: Used in smartphone power management circuits. Confusing tantalum electrolytic capacitors with aluminum electrolytic capacitors, incorrectly classified under 8532.24, resulting in differences in tax rates and regulatory conditions. Failing to declare the dielectric material as "tantalum," only writing "electrolytic capacitor," which may be questioned by customs for classification. Package type filled in as "surface-mount" but actually leaded, affecting subheading subdivision and statistics.
Product Name
The standard name of the declared commodity, which should use standardized expressions such as "tantalum electrolytic fixed capacitor" or "tantalum capacitor."
⚠️ Incorrectly declared as "electrolytic capacitor" or "tantalum capacitor," failing to reflect the "fixed" attribute.
Brand
Fill in the brand name of the capacitor, such as KEMET, AVX, Vishay, etc.; if no brand, write "no brand."
⚠️ Confusing the manufacturer name with the brand, or omitting the brand leading to classification disputes.
Model
Fill in the specific model specification, such as T491A106K016AT, used to confirm technical parameters.
⚠️ Incomplete model entry or only filling in the series number, affecting customs valuation and classification.
Rated Voltage
Fill in the rated working voltage of the capacitor, in volts (V), such as 16V, 25V, etc.
⚠️ Omitting voltage or incorrect units, making it impossible to determine whether it belongs to a specific subheading.
Capacitance
Fill in the nominal capacitance, in microfarads (μF) or picofarads (pF), such as 10μF, 100μF.
⚠️ Confusing capacitance units, such as reporting nF as μF.
Dielectric Material
Clearly fill in "tantalum" as the dielectric material, which is the key element for classification under 8532.25.
⚠️ Incorrectly filling in "electrolyte" or "manganese dioxide," failing to highlight tantalum metal.
Package Type
Fill in the package type, such as surface-mount (SMD), leaded (radial/axial), etc.
⚠️ Unclear package type description, affecting whether it belongs to the surface-mount subheading.
Application
Fill in the application field of the capacitor, such as used in mobile phones, computers, automotive electronics, etc.
⚠️ Application filled in too broadly, such as "used in electronic equipment," lacking specificity.
Example： Product Name: Tantalum electrolytic fixed capacitor; Brand: KEMET; Model: T491A106K016AT; Rated Voltage: 16V; Capacitance: 10μF; Dielectric Material: Tantalum; Package Type: Surface-mount; Application: Used in smartphone power management circuits.
Common Mistakes：
Confusing tantalum electrolytic capacitors with aluminum electrolytic capacitors, incorrectly classified under 8532.24, resulting in differences in tax rates and regulatory conditions.
Failing to declare the dielectric material as "tantalum," only writing "electrolytic capacitor," which may be questioned by customs for classification.
Package type filled in as "surface-mount" but actually leaded, affecting subheading subdivision and statistics.
🎯 Classification Logic
The core criterion for classification is the dielectric material of the capacitor. According to HS Notes, subheading 8532.25 specifically refers to electrolytic fixed capacitors with tantalum as the anode. Tantalum capacitors typically have high capacitance density, low equivalent series resistance (ESR), and stable temperature characteristics; their anode is made by sintering tantalum metal powder, and the dielectric is tantalum pentoxide. If the dielectric is aluminum, it is classified under 8532.24; if ceramic, under 8532.23. Therefore, accurately identifying the dielectric material is the key to classification. 853224 Aluminum electrolytic fixed capacitors: The dielectric is aluminum, the anode is aluminum foil, capacitance is usually larger but ESR is higher, fundamentally different from tantalum capacitors in material and performance. 853223 Ceramic dielectric fixed capacitors: The dielectric is ceramic, non-polar, capacitance is smaller, suitable for high-frequency circuits, completely different in structure from electrolytic capacitors. 853221 Plastic dielectric fixed capacitors: The dielectric is plastic film, such as polyester, polypropylene, non-polar, good stability, but capacitance density is lower than electrolytic capacitors. 853229 Other fixed capacitors: Includes mica, paper dielectric and other fixed capacitors not elsewhere specified; tantalum electrolytic capacitors are already named and should not be classified under this subheading. 853230 Variable or adjustable capacitors: Capacitance is adjustable, used in tuning circuits, whereas tantalum electrolytic fixed capacitors have fixed, non-adjustable capacitance. Is the dielectric material confirmed as tantalum? Is it clearly a fixed capacitor rather than variable? Have adjacent subheadings such as aluminum electrolytic and ceramic been excluded? Has the package type and subheading subdivision been verified? Have declaration elements such as brand and model been checked?
Basis
The core criterion for classification is the dielectric material of the capacitor. According to HS Notes, subheading 8532.25 specifically refers to electrolytic fixed capacitors with tantalum as the anode. Tantalum capacitors typically have high capacitance density, low equivalent series resistance (ESR), and stable temperature characteristics; their anode is made by sintering tantalum metal powder, and the dielectric is tantalum pentoxide. If the dielectric is aluminum, it is classified under 8532.24; if ceramic, under 8532.23. Therefore, accurately identifying the dielectric material is the key to classification.
Confused Codes：
853224 - Aluminum electrolytic fixed capacitors
The dielectric is aluminum, the anode is aluminum foil, capacitance is usually larger but ESR is higher, fundamentally different from tantalum capacitors in material and performance.
853223 - Ceramic dielectric fixed capacitors
The dielectric is ceramic, non-polar, capacitance is smaller, suitable for high-frequency circuits, completely different in structure from electrolytic capacitors.
853221 - Plastic dielectric fixed capacitors
The dielectric is plastic film, such as polyester, polypropylene, non-polar, good stability, but capacitance density is lower than electrolytic capacitors.
853229 - Other fixed capacitors
Includes mica, paper dielectric and other fixed capacitors not elsewhere specified; tantalum electrolytic capacitors are already named and should not be classified under this subheading.
853230 - Variable or adjustable capacitors
Capacitance is adjustable, used in tuning circuits, whereas tantalum electrolytic fixed capacitors have fixed, non-adjustable capacitance.
Self-Check：
✓ Is the dielectric material confirmed as tantalum?
✓ Is it clearly a fixed capacitor rather than variable?
✓ Have adjacent subheadings such as aluminum electrolytic and ceramic been excluded?
✓ Has the package type and subheading subdivision been verified?
✓ Have declaration elements such as brand and model been checked?
❓ FAQ
What is the difference in HS codes between tantalum electrolytic fixed capacitors and aluminum electrolytic fixed capacitors? Tantalum electrolytic fixed capacitors are classified under 8532.25, and aluminum electrolytic fixed capacitors under 8532.24. Although both belong to electrolytic capacitors, different dielectric materials lead to different subheadings. Classification requires accurate distinction based on anode material: the anode of tantalum capacitors is tantalum metal, and the anode of aluminum capacitors is aluminum foil. How to check the import tax rate for tantalum electrolytic fixed capacitors? First determine the correct HS code (e.g., 8532.2500), then through the General Administration of Customs of China official website, International Trade Single Window, or professional tariff query tools, enter the code to check the MFN rate, general rate, VAT rate, etc. Note that tax rates are subject to policy adjustments; it is recommended to use the latest official data. When declaring tantalum electrolytic fixed capacitors, how should the dielectric material be filled in? The dielectric material should be filled in as "tantalum," as this is the key element for classification under 8532.25. If only "electrolyte" or "manganese dioxide" is filled in, customs may consider it an inaccurate declaration, leading to classification disputes. At the same time, it is recommended to clearly state "tantalum electrolytic fixed capacitor" in the product name. What are the common regulatory conditions for tantalum electrolytic fixed capacitors? According to China Customs regulations, capacitors generally have no special regulatory conditions, but may involve import inspection, CCC certification (if used in certain electronic equipment), etc. Specific requirements depend on the application and destination country requirements. It is recommended to check the latest "Customs Regulatory Conditions Table" or consult a customs broker. If the tantalum electrolytic fixed capacitor is surface-mount, will the HS code change? Under the six-digit subheading 8532.25, China Customs may further subdivide into 10-digit codes, such as 8532.2500 (other tantalum electrolytic fixed capacitors). Surface-mount form usually does not affect the six-digit subheading, but may affect the statistics and tax rate of the 10-digit code, and needs to be confirmed based on actual declaration elements. Are tantalum electrolytic fixed capacitors and tantalum capacitors the same thing? Yes, tantalum capacitors usually refer to tantalum electrolytic fixed capacitors. But strictly speaking, tantalum capacitors may include tantalum electrolytic capacitors and tantalum dielectric capacitors, the latter being less common. In HS classification, 8532.25 specifically refers to tantalum electrolytic fixed capacitors, so the standardized name should be used when declaring. For cross-border e-commerce sales of tantalum electrolytic fixed capacitors, is an HS code required? Yes, for cross-border e-commerce exports or imports, an HS code is usually required for customs declaration and statistics. For small parcels, declaration may be simplified, but it is recommended to use the correct code to avoid customs clearance delays. For details, refer to the Customs Cross-border E-commerce Retail Import and Export Commodity List. How to determine whether a tantalum electrolytic fixed capacitor belongs to "fixed" capacitors? Fixed capacitors refer to capacitors whose capacitance cannot be adjusted. Once a tantalum electrolytic capacitor is manufactured, its capacitance is fixed, so it belongs to fixed capacitors. Variable capacitors such as tuning capacitors have adjustable capacitance and are classified under 8532.30. This can be confirmed through the product specification sheet when declaring.
Q: What is the difference in HS codes between tantalum electrolytic fixed capacitors and aluminum electrolytic fixed capacitors?
A: Tantalum electrolytic fixed capacitors are classified under 8532.25, and aluminum electrolytic fixed capacitors under 8532.24. Although both belong to electrolytic capacitors, different dielectric materials lead to different subheadings. Classification requires accurate distinction based on anode material: the anode of tantalum capacitors is tantalum metal, and the anode of aluminum capacitors is aluminum foil.
Q: How to check the import tax rate for tantalum electrolytic fixed capacitors?
A: First determine the correct HS code (e.g., 8532.2500), then through the General Administration of Customs of China official website, International Trade Single Window, or professional tariff query tools, enter the code to check the MFN rate, general rate, VAT rate, etc. Note that tax rates are subject to policy adjustments; it is recommended to use the latest official data.
Q: When declaring tantalum electrolytic fixed capacitors, how should the dielectric material be filled in?
A: The dielectric material should be filled in as "tantalum," as this is the key element for classification under 8532.25. If only "electrolyte" or "manganese dioxide" is filled in, customs may consider it an inaccurate declaration, leading to classification disputes. At the same time, it is recommended to clearly state "tantalum electrolytic fixed capacitor" in the product name.
Q: What are the common regulatory conditions for tantalum electrolytic fixed capacitors?
A: According to China Customs regulations, capacitors generally have no special regulatory conditions, but may involve import inspection, CCC certification (if used in certain electronic equipment), etc. Specific requirements depend on the application and destination country requirements. It is recommended to check the latest "Customs Regulatory Conditions Table" or consult a customs broker.
Q: If the tantalum electrolytic fixed capacitor is surface-mount, will the HS code change?
A: Under the six-digit subheading 8532.25, China Customs may further subdivide into 10-digit codes, such as 8532.2500 (other tantalum electrolytic fixed capacitors). Surface-mount form usually does not affect the six-digit subheading, but may affect the statistics and tax rate of the 10-digit code, and needs to be confirmed based on actual declaration elements.
Q: Are tantalum electrolytic fixed capacitors and tantalum capacitors the same thing?
A: Yes, tantalum capacitors usually refer to tantalum electrolytic fixed capacitors. But strictly speaking, tantalum capacitors may include tantalum electrolytic capacitors and tantalum dielectric capacitors, the latter being less common. In HS classification, 8532.25 specifically refers to tantalum electrolytic fixed capacitors, so the standardized name should be used when declaring.
Q: For cross-border e-commerce sales of tantalum electrolytic fixed capacitors, is an HS code required?
A: Yes, for cross-border e-commerce exports or imports, an HS code is usually required for customs declaration and statistics. For small parcels, declaration may be simplified, but it is recommended to use the correct code to avoid customs clearance delays. For details, refer to the Customs Cross-border E-commerce Retail Import and Export Commodity List.
Q: How to determine whether a tantalum electrolytic fixed capacitor belongs to "fixed" capacitors?
A: Fixed capacitors refer to capacitors whose capacitance cannot be adjusted. Once a tantalum electrolytic capacitor is manufactured, its capacitance is fixed, so it belongs to fixed capacitors. Variable capacitors such as tuning capacitors have adjustable capacitance and are classified under 8532.30. This can be confirmed through the product specification sheet when declaring.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.