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 of such articles. This chapter is the most concentrated chapter for electromechanical products in the HS classification, involving various types of equipment for the production, transformation, storage, transmission and utilization of electrical energy. The notes to this chapter clarify the classification rules for certain specific goods (such as insulated wires and cables) and explicitly exclude mechanical products of Chapter 84. The goods in this chapter are highly technically complex, and classification requires comprehensive judgment based on parameters such as function, use, and power. Heading 8533 covers electrical resistors (including rheostats and potentiometers), other than heating resistors. Specifically, it includes: fixed resistors (including composition resistors and wirewound resistors), variable resistors (including wirewound variable resistors and non-wirewound variable resistors), and parts of resistors. Resistors under this heading are mainly used in circuits for current limiting, voltage division, biasing, matching, etc., rather than for generating heat (heating resistors are classified under 8545). Power rating is a key indicator for distinguishing certain subheadings. Code 853331 consists of 6 digits. The first 2 digits "85" represent Chapter 85 (electric motors, electrical equipment and parts thereof). Digits 3-4 "33" represent heading 8533 (electrical resistors, other than heating resistors). Digits 5-6 "31" represent subheading 853331, specifically wirewound variable resistors with a power handling capacity not exceeding 20 W. Among them: the 5th digit "3" indicates variable resistors (including rheostats and potentiometers) within the subheading hierarchy, and the 6th digit "1" further subdivides into the wirewound type with power ≤20W. Note: Subheading 853331 only covers wirewound variable resistors; non-wirewound variable resistors are classified under 853340, while fixed wirewound resistors are classified under 853321. This commodity is a wirewound variable resistor with power ≤20W, therefore classified under 853331. If the power is >20W, it is classified under 853339 (other wirewound variable resistors). If it is a non-wirewound variable resistor (such as carbon film or metal film potentiometers), it is classified under 853340. If it is a fixed wirewound resistor, it is classified under 853321. Therefore, three elements must be confirmed simultaneously for classification: variability, wirewound structure, and power ≤20W.
Chapter
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 of such articles. This chapter is the most concentrated chapter for electromechanical products in the HS classification, involving various types of equipment for the production, transformation, storage, transmission and utilization of electrical energy. The notes to this chapter clarify the classification rules for certain specific goods (such as insulated wires and cables) and explicitly exclude mechanical products of Chapter 84. The goods in this chapter are highly technically complex, and classification requires comprehensive judgment based on parameters such as function, use, and power.
Heading
Heading 8533 covers electrical resistors (including rheostats and potentiometers), other than heating resistors. Specifically, it includes: fixed resistors (including composition resistors and wirewound resistors), variable resistors (including wirewound variable resistors and non-wirewound variable resistors), and parts of resistors. Resistors under this heading are mainly used in circuits for current limiting, voltage division, biasing, matching, etc., rather than for generating heat (heating resistors are classified under 8545). Power rating is a key indicator for distinguishing certain subheadings.
Digit Breakdown
Code 853331 consists of 6 digits. The first 2 digits "85" represent Chapter 85 (electric motors, electrical equipment and parts thereof). Digits 3-4 "33" represent heading 8533 (electrical resistors, other than heating resistors). Digits 5-6 "31" represent subheading 853331, specifically wirewound variable resistors with a power handling capacity not exceeding 20 W. Among them: the 5th digit "3" indicates variable resistors (including rheostats and potentiometers) within the subheading hierarchy, and the 6th digit "1" further subdivides into the wirewound type with power ≤20W. Note: Subheading 853331 only covers wirewound variable resistors; non-wirewound variable resistors are classified under 853340, while fixed wirewound resistors are classified under 853321.
Classification Basis
This commodity is a wirewound variable resistor with power ≤20W, therefore classified under 853331. If the power is >20W, it is classified under 853339 (other wirewound variable resistors). If it is a non-wirewound variable resistor (such as carbon film or metal film potentiometers), it is classified under 853340. If it is a fixed wirewound resistor, it is classified under 853321. Therefore, three elements must be confirmed simultaneously for classification: variability, wirewound structure, and power ≤20W.
📝 Declaration Elements
Product Name: The standard name of the declared commodity, which should accurately reflect the product attributes, such as "wirewound variable resistor." Brand Type: Fill in the brand name or "no brand," used for customs intellectual property protection and statistics. Model: The model number assigned by the manufacturer, used to uniquely identify the commodity. Power: Rated power, in watts (W); it must be clearly stated whether it is ≤20W. Structure Type: Indicate whether it is wirewound or non-wirewound, variable or fixed. Use: The application scenario of the commodity, such as for circuit adjustment, voltage division, etc. Working Principle: Briefly describe the method of resistance change, such as changing resistance through a sliding contact. Product Name: Wirewound variable resistor; Brand: XYZ; Model: RV-24-10K; Power: 10W; Structure Type: Wirewound variable; Use: For voltage regulation in power supply circuits; Working Principle: Changing resistance value by rotating a sliding contact. Mistakenly classifying wirewound variable resistors with power >20W under 853331; they should actually be classified under 853339. Mistakenly classifying non-wirewound variable resistors (such as carbon film potentiometers) under 853331; they should actually be classified under 853340. Mistakenly classifying fixed wirewound resistors under 853331; they should actually be classified under 853321.
Product Name
The standard name of the declared commodity, which should accurately reflect the product attributes, such as "wirewound variable resistor."
⚠️ Mistakenly written as "potentiometer" or "rheostat," without reflecting the wirewound structure.
Brand Type
Fill in the brand name or "no brand," used for customs intellectual property protection and statistics.
⚠️ Omitting the brand, or filling in incomplete information (such as only writing the model number).
Model
The model number assigned by the manufacturer, used to uniquely identify the commodity.
⚠️ The model does not match the actual product, or a series number is filled in instead of the specific model.
Power
Rated power, in watts (W); it must be clearly stated whether it is ≤20W.
⚠️ Power not indicated, or maximum power mistakenly taken as rated power.
Structure Type
Indicate whether it is wirewound or non-wirewound, variable or fixed.
⚠️ Confusing wirewound with non-wirewound, leading to classification errors.
Use
The application scenario of the commodity, such as for circuit adjustment, voltage division, etc.
⚠️ The use description is too broad, such as "used for electrical appliances."
Working Principle
Briefly describe the method of resistance change, such as changing resistance through a sliding contact.
⚠️ Not explaining the variable principle, only writing "resistor."
Example： Product Name: Wirewound variable resistor; Brand: XYZ; Model: RV-24-10K; Power: 10W; Structure Type: Wirewound variable; Use: For voltage regulation in power supply circuits; Working Principle: Changing resistance value by rotating a sliding contact.
Common Mistakes：
Mistakenly classifying wirewound variable resistors with power >20W under 853331; they should actually be classified under 853339.
Mistakenly classifying non-wirewound variable resistors (such as carbon film potentiometers) under 853331; they should actually be classified under 853340.
Mistakenly classifying fixed wirewound resistors under 853331; they should actually be classified under 853321.
🎯 Classification Logic
The core basis for classification is: 1) whether the commodity is a resistor (excluding heating resistors); 2) whether it is a variable resistor (including rheostats and potentiometers); 3) whether it has a wirewound structure; 4) whether the rated power is ≤20W. Only when "variable + wirewound + power ≤20W" are all satisfied is it classified under 853331. If power >20W, classify under 853339; if non-wirewound, classify under 853340; if fixed wirewound, classify under 853321. 853321 Fixed wirewound resistors: Fixed wirewound resistors have non-adjustable resistance values and are used for fixed current limiting or voltage division; whereas 853331 is variable with adjustable resistance. 853339 Other wirewound variable resistors: 853339 covers wirewound variable resistors with power >20W, whereas 853331 is limited to power ≤20W. 853340 Other variable resistors: 853340 includes non-wirewound variable resistors (such as carbon film and metal film potentiometers), whereas 853331 is limited to wirewound. 853310 Fixed carbon resistors: 853310 covers fixed carbon resistors, which are non-variable and non-wirewound, differing from 853331 in both structure and variability. Confirm whether the commodity is a variable resistor (adjustable resistance). Confirm whether the resistor body has a wirewound structure. Confirm whether the rated power is ≤20W. Confirm whether it is a heating resistor (if so, classify under 8545). Check the customs tariff notes and subheading notes.
Basis
The core basis for classification is: 1) whether the commodity is a resistor (excluding heating resistors); 2) whether it is a variable resistor (including rheostats and potentiometers); 3) whether it has a wirewound structure; 4) whether the rated power is ≤20W. Only when "variable + wirewound + power ≤20W" are all satisfied is it classified under 853331. If power >20W, classify under 853339; if non-wirewound, classify under 853340; if fixed wirewound, classify under 853321.
Confused Codes：
853321 - Fixed wirewound resistors
Fixed wirewound resistors have non-adjustable resistance values and are used for fixed current limiting or voltage division; whereas 853331 is variable with adjustable resistance.
853339 - Other wirewound variable resistors
853339 covers wirewound variable resistors with power >20W, whereas 853331 is limited to power ≤20W.
853340 - Other variable resistors
853340 includes non-wirewound variable resistors (such as carbon film and metal film potentiometers), whereas 853331 is limited to wirewound.
853310 - Fixed carbon resistors
853310 covers fixed carbon resistors, which are non-variable and non-wirewound, differing from 853331 in both structure and variability.
Self-Check：
✓ Confirm whether the commodity is a variable resistor (adjustable resistance).
✓ Confirm whether the resistor body has a wirewound structure.
✓ Confirm whether the rated power is ≤20W.
✓ Confirm whether it is a heating resistor (if so, classify under 8545).
✓ Check the customs tariff notes and subheading notes.
❓ FAQ
How to determine whether the power of a wirewound variable resistor is ≤20W? Power is usually marked on the resistor body or specification sheet, and the rated power shall prevail. If not marked, it can be calculated by reference to the maximum working voltage and resistance value (P=V²/R), but manufacturer data shall prevail. Customs may require technical documentation. What is the difference between a wirewound variable resistor and a potentiometer? A potentiometer is a type of variable resistor, usually used for signal adjustment with lower power; wirewound variable resistors have higher power and are used for power adjustment. However, in HS classification, potentiometers also belong to variable resistors, and if wirewound with power ≤20W, they are also classified under 853331. If a wirewound variable resistor has a power of exactly 20W, which code should it be classified under? The text of subheading 853331 is "with a power handling capacity not exceeding 20 W," therefore 20W and below are classified under 853331, and above 20W under 853339. Which code should non-wirewound variable resistors (such as carbon film potentiometers) be classified under? Non-wirewound variable resistors are classified under 853340, which covers other variable resistors (including carbon film, metal film, conductive plastic, etc.). How to distinguish between wirewound variable resistors and fixed wirewound resistors? Fixed wirewound resistors have non-adjustable resistance values and usually have two lead terminals; variable wirewound resistors have a sliding contact or rotating shaft with adjustable resistance and usually have three lead terminals. For classification, fixed types are classified under 853321, and variable types under 853331 or 853339. Is it necessary to provide power parameters when declaring? Yes, power is a key parameter for distinguishing 853331 from 853339, and the rated power must be provided when declaring. If not provided, customs may require supplementation or raise classification queries. If a wirewound variable resistor is used for heating, which code should it be classified under? If the main function of the resistor is to generate heat (such as a heating wire), it is classified under 8545 (heating resistors), not 8533. However, if it is only used for circuit adjustment and heat generation is a secondary effect, it remains under 8533. How to check the regulatory conditions and tax rates for 853331? The latest tariff can be checked through the official website of the General Administration of Customs of China or the "Single Window." Tax rates and regulatory conditions may change. You may also consult a professional customs broker or customs classification center.
Q: How to determine whether the power of a wirewound variable resistor is ≤20W?
A: Power is usually marked on the resistor body or specification sheet, and the rated power shall prevail. If not marked, it can be calculated by reference to the maximum working voltage and resistance value (P=V²/R), but manufacturer data shall prevail. Customs may require technical documentation.
Q: What is the difference between a wirewound variable resistor and a potentiometer?
A: A potentiometer is a type of variable resistor, usually used for signal adjustment with lower power; wirewound variable resistors have higher power and are used for power adjustment. However, in HS classification, potentiometers also belong to variable resistors, and if wirewound with power ≤20W, they are also classified under 853331.
Q: If a wirewound variable resistor has a power of exactly 20W, which code should it be classified under?
A: The text of subheading 853331 is "with a power handling capacity not exceeding 20 W," therefore 20W and below are classified under 853331, and above 20W under 853339.
Q: Which code should non-wirewound variable resistors (such as carbon film potentiometers) be classified under?
A: Non-wirewound variable resistors are classified under 853340, which covers other variable resistors (including carbon film, metal film, conductive plastic, etc.).
Q: How to distinguish between wirewound variable resistors and fixed wirewound resistors?
A: Fixed wirewound resistors have non-adjustable resistance values and usually have two lead terminals; variable wirewound resistors have a sliding contact or rotating shaft with adjustable resistance and usually have three lead terminals. For classification, fixed types are classified under 853321, and variable types under 853331 or 853339.
Q: Is it necessary to provide power parameters when declaring?
A: Yes, power is a key parameter for distinguishing 853331 from 853339, and the rated power must be provided when declaring. If not provided, customs may require supplementation or raise classification queries.
Q: If a wirewound variable resistor is used for heating, which code should it be classified under?
A: If the main function of the resistor is to generate heat (such as a heating wire), it is classified under 8545 (heating resistors), not 8533. However, if it is only used for circuit adjustment and heat generation is a secondary effect, it remains under 8533.
Q: How to check the regulatory conditions and tax rates for 853331?
A: The latest tariff can be checked through the official website of the General Administration of Customs of China or the "Single Window." Tax rates and regulatory conditions may change. You may also consult a professional customs broker or customs classification center.
⚠️ 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.