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 most concentrated chapter in the HS classification for electromechanical products, involving a wide range of fields such as power generation, transformation, consumption, communications, and electronic components. Goods in this chapter usually operate on electromagnetic or electronic principles, distinguishing them from the mechanical power equipment of Chapter 84. Heading 8533 covers electrical resistors (including rheostats and potentiometers), other than heating resistors. Specifically, it includes fixed resistors, variable resistors (including potentiometers), and parts of resistors. Resistors under this heading are used to limit current, divide voltage, adjust circuit parameters, etc., and are basic components of electronic circuits. Variable resistors differ from fixed resistors in that their resistance is adjustable, and a potentiometer is a three-terminal variable resistor commonly used in voltage divider circuits. Code 853340 is a six-digit subheading. The first two digits 85 represent Chapter 85 (electrical machinery and equipment and parts thereof). Digits 3-4, 33, represent heading 8533 (electrical resistors, other than heating resistors). Digits 5-6, 40, represent subheading 853340, i.e., other variable resistors (including potentiometers). In the HS classification, heading 8533 is first divided into fixed resistors (853310, 853321, 853329, etc.) and variable resistors (853331, 853339, 853340). 853340 is the residual subheading for variable resistors, covering all variable resistors other than wirewound variable resistors (853331) and other variable resistors with a power handling capacity exceeding 20 W (853339), including potentiometers, trimmers, varistors, etc. The goods are variable resistors (including potentiometers) whose resistance can be adjusted within a certain range, falling within the scope of heading 8533. Since they are not fixed resistors, subheadings 853310, 853321, 853329, etc. are excluded; and because they are not specifically named as wirewound variable resistors (853331) or other variable resistors with a power handling capacity exceeding 20 W (853339), they are classified under 853340. If they were heating resistors, they would be classified under 8516; if they were semiconductor sensitive elements such as photosensitive or thermosensitive elements, they might be classified under 8541.
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 the most concentrated chapter in the HS classification for electromechanical products, involving a wide range of fields such as power generation, transformation, consumption, communications, and electronic components. Goods in this chapter usually operate on electromagnetic or electronic principles, distinguishing them from the mechanical power equipment of Chapter 84.
Heading
Heading 8533 covers electrical resistors (including rheostats and potentiometers), other than heating resistors. Specifically, it includes fixed resistors, variable resistors (including potentiometers), and parts of resistors. Resistors under this heading are used to limit current, divide voltage, adjust circuit parameters, etc., and are basic components of electronic circuits. Variable resistors differ from fixed resistors in that their resistance is adjustable, and a potentiometer is a three-terminal variable resistor commonly used in voltage divider circuits.
Digit Breakdown
Code 853340 is a six-digit subheading. The first two digits 85 represent Chapter 85 (electrical machinery and equipment and parts thereof). Digits 3-4, 33, represent heading 8533 (electrical resistors, other than heating resistors). Digits 5-6, 40, represent subheading 853340, i.e., other variable resistors (including potentiometers). In the HS classification, heading 8533 is first divided into fixed resistors (853310, 853321, 853329, etc.) and variable resistors (853331, 853339, 853340). 853340 is the residual subheading for variable resistors, covering all variable resistors other than wirewound variable resistors (853331) and other variable resistors with a power handling capacity exceeding 20 W (853339), including potentiometers, trimmers, varistors, etc.
Classification Basis
The goods are variable resistors (including potentiometers) whose resistance can be adjusted within a certain range, falling within the scope of heading 8533. Since they are not fixed resistors, subheadings 853310, 853321, 853329, etc. are excluded; and because they are not specifically named as wirewound variable resistors (853331) or other variable resistors with a power handling capacity exceeding 20 W (853339), they are classified under 853340. If they were heating resistors, they would be classified under 8516; if they were semiconductor sensitive elements such as photosensitive or thermosensitive elements, they might be classified under 8541.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as "potentiometer", "variable resistor", "trimmer", etc., which should accurately reflect the product's attributes. Brand: Fill in the brand name of the goods; if there is no brand, fill in "no brand" or "unbranded". Model: Fill in the specific model or specification code of the goods to distinguish different products. Type: Indicate the type of variable resistor, such as "wirewound", "non-wirewound", "potentiometer", "trimmer", etc. Rated Power: Fill in the rated power of the resistor (unit: W) to determine whether it exceeds 20 W. Resistance Range: Fill in the resistance adjustment range of the variable resistor, such as "0-10kΩ". Use: Explain the use of the goods, such as "for household appliances", "for communication equipment", etc. Working Principle: Briefly explain the principle of resistance variation, such as "carbon film", "metal film", "wirewound", etc. Product Name: Potentiometer; Brand: ALPS; Model: RK09K1130A5R; Type: Non-wirewound potentiometer; Rated Power: 0.05W; Resistance Range: 10kΩ; Use: For audio volume adjustment; Working Principle: Carbon film.
Note: This product is a variable resistor, non-wirewound, with a rated power not exceeding 20 W, so it is classified under 853340. Mistakenly classifying wirewound variable resistors under 853340; they should actually be classified under 853331. Non-wirewound variable resistors with a rated power exceeding 20 W should be classified under 853339, not 853340. Mistakenly classifying heating resistors under 8533; they should actually be classified under 8516.
Product Name
The specific name of the declared goods, such as "potentiometer", "variable resistor", "trimmer", etc., which should accurately reflect the product's attributes.
⚠️ Incorrectly declared as "resistor" or "fixed resistor", failing to reflect the variable characteristic.
Brand
Fill in the brand name of the goods; if there is no brand, fill in "no brand" or "unbranded".
⚠️ Mistaking the manufacturer's name for the brand, or omitting the brand.
Model
Fill in the specific model or specification code of the goods to distinguish different products.
⚠️ Incomplete model entry or inconsistency with the actual product.
Type
Indicate the type of variable resistor, such as "wirewound", "non-wirewound", "potentiometer", "trimmer", etc.
⚠️ Failure to distinguish between wirewound and non-wirewound, leading to classification errors.
Rated Power
Fill in the rated power of the resistor (unit: W) to determine whether it exceeds 20 W.
⚠️ Omitting the rated power, or incorrect unit.
Resistance Range
Fill in the resistance adjustment range of the variable resistor, such as "0-10kΩ".
⚠️ Only filling in a single resistance value, failing to reflect the variable range.
Use
Explain the use of the goods, such as "for household appliances", "for communication equipment", etc.
⚠️ Use description too general, such as "for electronic circuits".
Working Principle
Briefly explain the principle of resistance variation, such as "carbon film", "metal film", "wirewound", etc.
⚠️ Not filling in or filling in incorrectly, leading to classification disputes.
Example： Product Name: Potentiometer; Brand: ALPS; Model: RK09K1130A5R; Type: Non-wirewound potentiometer; Rated Power: 0.05W; Resistance Range: 10kΩ; Use: For audio volume adjustment; Working Principle: Carbon film.
Note: This product is a variable resistor, non-wirewound, with a rated power not exceeding 20 W, so it is classified under 853340.
Common Mistakes：
Mistakenly classifying wirewound variable resistors under 853340; they should actually be classified under 853331.
Non-wirewound variable resistors with a rated power exceeding 20 W should be classified under 853339, not 853340.
Mistakenly classifying heating resistors under 8533; they should actually be classified under 8516.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the goods are resistors; 2. Whether they are variable resistors; 3. Whether they are wirewound; 4. Whether the rated power exceeds 20 W. If they are variable resistors and non-wirewound, or wirewound but with a rated power not exceeding 20 W, they are classified under 853340. If they are wirewound and the rated power exceeds 20 W, they are classified under 853331; if non-wirewound and the rated power exceeds 20 W, they are classified under 853339. In addition, note that heating resistors are classified under 8516, and semiconductor sensitive resistors under 8541. 853331 Wirewound variable resistors: 853331 specifically refers to wirewound variable resistors, including wirewound potentiometers. If the goods are wirewound and the rated power does not exceed 20 W, they should be classified under 853331 rather than 853340. 853339 Other variable resistors, with a power handling capacity exceeding 20 W: 853339 covers non-wirewound variable resistors with a rated power exceeding 20 W, as well as wirewound variable resistors with a rated power exceeding 20 W? Actually, 853339 is for other variable resistors with a power handling capacity exceeding 20 W. If the goods have a rated power exceeding 20 W, they should be classified under 853339. 853321 Fixed resistors with a power handling capacity not exceeding 20 W: 853321 is for fixed resistors, which are not adjustable. If the goods are fixed resistors, they should be classified under 853321 rather than 853340. 854110 Diodes: 854110 is for diodes, which are semiconductor devices and operate on a different principle from variable resistors. 851680 Heating resistors: 851680 is for heating resistors, used for heating, whereas resistors under 8533 are used for circuit adjustment. If the goods are heating resistors, they should be classified under 851680. Are the goods resistors? Are they variable resistors? Are they wirewound? Does the rated power exceed 20 W? Are they used for heating?
Basis
The core criteria for classification are: 1. Whether the goods are resistors; 2. Whether they are variable resistors; 3. Whether they are wirewound; 4. Whether the rated power exceeds 20 W. If they are variable resistors and non-wirewound, or wirewound but with a rated power not exceeding 20 W, they are classified under 853340. If they are wirewound and the rated power exceeds 20 W, they are classified under 853331; if non-wirewound and the rated power exceeds 20 W, they are classified under 853339. In addition, note that heating resistors are classified under 8516, and semiconductor sensitive resistors under 8541.
Confused Codes：
853331 - Wirewound variable resistors
853331 specifically refers to wirewound variable resistors, including wirewound potentiometers. If the goods are wirewound and the rated power does not exceed 20 W, they should be classified under 853331 rather than 853340.
853339 - Other variable resistors, with a power handling capacity exceeding 20 W
853339 covers non-wirewound variable resistors with a rated power exceeding 20 W, as well as wirewound variable resistors with a rated power exceeding 20 W? Actually, 853339 is for other variable resistors with a power handling capacity exceeding 20 W. If the goods have a rated power exceeding 20 W, they should be classified under 853339.
853321 - Fixed resistors with a power handling capacity not exceeding 20 W
853321 is for fixed resistors, which are not adjustable. If the goods are fixed resistors, they should be classified under 853321 rather than 853340.
854110 - Diodes
854110 is for diodes, which are semiconductor devices and operate on a different principle from variable resistors.
851680 - Heating resistors
851680 is for heating resistors, used for heating, whereas resistors under 8533 are used for circuit adjustment. If the goods are heating resistors, they should be classified under 851680.
Self-Check：
✓ Are the goods resistors?
✓ Are they variable resistors?
✓ Are they wirewound?
✓ Does the rated power exceed 20 W?
✓ Are they used for heating?
❓ FAQ
How to determine whether a variable resistor should be classified under 853340? First confirm that the goods are variable resistors (including potentiometers), then check whether they are wirewound. If they are non-wirewound, or wirewound but with a rated power not exceeding 20 W, they are classified under 853340. If they are wirewound and the rated power exceeds 20 W, they are classified under 853331; if non-wirewound and the rated power exceeds 20 W, they are classified under 853339. What is the difference between a potentiometer and a variable resistor? A potentiometer is a three-terminal variable resistor, usually used in voltage divider circuits, with adjustable resistance. Variable resistor is a broader category, including potentiometers, trimmers, etc. In HS codes, both are classified under 853340. How should the rated power be filled in during declaration? The rated power should be filled in as the maximum allowable power of the goods, in watts (W). If the rated power does not exceed 20 W, it may be classified under 853340; if it exceeds 20 W, 853339 should be considered. Be sure to fill it in accurately to avoid classification errors. Are wirewound variable resistors always classified under 853331? Not necessarily. Wirewound variable resistors with a rated power not exceeding 20 W are classified under 853331; if the rated power exceeds 20 W, they are classified under 853339. Therefore, wirewound is not the sole determining factor; rated power must also be considered. How to inquire about the tariff rate for 853340? Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a professional customs broker. This answer does not provide specific tariff rate figures. What are the common types of goods under 853340? Common types include carbon film potentiometers, metal film potentiometers, trimmers, sensitive resistors (such as photoresistors, thermistors), etc., but semiconductor sensitive elements may be classified under 8541. Specific classification depends on the characteristics of the goods. Must the brand and model be filled in during declaration? Yes, brand and model are important components of the declaration elements and help customs accurately identify the goods. If there is no brand, fill in "no brand", but the model should be filled in as completely as possible. If the goods can be used for both heating and circuit adjustment, how should they be classified? Determine based on the primary use. If the primary use is heating, classify under 8516; if the primary use is circuit adjustment, classify under 8533. Relevant explanatory materials should be provided.
Q: How to determine whether a variable resistor should be classified under 853340?
A: First confirm that the goods are variable resistors (including potentiometers), then check whether they are wirewound. If they are non-wirewound, or wirewound but with a rated power not exceeding 20 W, they are classified under 853340. If they are wirewound and the rated power exceeds 20 W, they are classified under 853331; if non-wirewound and the rated power exceeds 20 W, they are classified under 853339.
Q: What is the difference between a potentiometer and a variable resistor?
A: A potentiometer is a three-terminal variable resistor, usually used in voltage divider circuits, with adjustable resistance. Variable resistor is a broader category, including potentiometers, trimmers, etc. In HS codes, both are classified under 853340.
Q: How should the rated power be filled in during declaration?
A: The rated power should be filled in as the maximum allowable power of the goods, in watts (W). If the rated power does not exceed 20 W, it may be classified under 853340; if it exceeds 20 W, 853339 should be considered. Be sure to fill it in accurately to avoid classification errors.
Q: Are wirewound variable resistors always classified under 853331?
A: Not necessarily. Wirewound variable resistors with a rated power not exceeding 20 W are classified under 853331; if the rated power exceeds 20 W, they are classified under 853339. Therefore, wirewound is not the sole determining factor; rated power must also be considered.
Q: How to inquire about the tariff rate for 853340?
A: Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a professional customs broker. This answer does not provide specific tariff rate figures.
Q: What are the common types of goods under 853340?
A: Common types include carbon film potentiometers, metal film potentiometers, trimmers, sensitive resistors (such as photoresistors, thermistors), etc., but semiconductor sensitive elements may be classified under 8541. Specific classification depends on the characteristics of the goods.
Q: Must the brand and model be filled in during declaration?
A: Yes, brand and model are important components of the declaration elements and help customs accurately identify the goods. If there is no brand, fill in "no brand", but the model should be filled in as completely as possible.
Q: If the goods can be used for both heating and circuit adjustment, how should they be classified?
A: Determine based on the primary use. If the primary use is heating, classify under 8516; if the primary use is circuit adjustment, classify under 8533. Relevant explanatory materials should be provided.
⚠️ 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.