Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus; precision instruments and apparatus; parts and accessories of the foregoing. This chapter covers a very broad range, from spectacles and microscopes to medical equipment and industrial measuring instruments. The core characteristic is that these goods are usually precision-made and technical, used for observation, measurement, inspection, analysis, or medical purposes. Most goods in this chapter require high-precision manufacturing, and many are high-tech products. Heading 9011 specifically covers optical microscopes, including stereoscopic microscopes, compound optical microscopes, etc., whether or not they incorporate photographic, projecting, or microphotographic devices. However, this heading does not include non-optical microscopes (such as electron microscopes and proton microscopes, classified under 9022) or magnifying glasses (classified under 9013). Microscopes under this heading are mainly used to observe minute objects, magnifying and forming images through an optical lens system. Code 901110 is a 6-digit subheading. The first 2 digits "90" represent Chapter 90 (optical, medical, etc. instruments). Digits 3-4 "11" represent heading 9011 (optical microscopes). Digits 5-6 "10" represent subheading 901110, namely "stereoscopic microscopes." Stereoscopic microscopes, also called stereo microscopes, can produce three-dimensional stereoscopic images and are commonly used for low-magnification observation, such as electronic component inspection and biological dissection. Therefore, 901110 specifically refers to stereoscopic microscopes, while other optical microscopes such as compound microscopes are classified under 901120. If a vehicle-mounted microscope is an optical stereoscopic microscope used for observation or inspection on a vehicle, it should be classified under 901110. However, if it is a non-optical microscope (such as an electron microscope) or a non-stereoscopic microscope, it is classified under other codes. Vehicle-mounted microscopes are usually stereoscopic microscopes, facilitating three-dimensional observation of parts on a vehicle, and are therefore classified under 901110.

Product Name: The Chinese and foreign-language names of the declared goods, which should be accurately described as "vehicle-mounted microscope" or "stereoscopic microscope," etc. Use: Explain the specific use of the microscope, such as "for parts inspection in vehicle maintenance." Type: Indicate the type of microscope, such as "stereoscopic microscope," "compound microscope," etc. Brand: Declare the brand name of the microscope, such as "Olympus," "Zeiss," etc. Model: Declare the specific model, such as "SZ61," etc. Optical Principle: Indicate whether it is an optical microscope, such as "optical stereoscopic microscope." Whether Equipped with Photographic Device: Declare whether it is equipped with a photographic, projecting, or microphotographic device. Customs declaration example: Product Name: Vehicle-mounted stereoscopic microscope Use: For three-dimensional observation of parts in vehicle maintenance Type: Stereoscopic microscope Brand: Olympus Model: SZ61 Optical Principle: Optical Whether Equipped with Photographic Device: No Specifications: Magnification 7-45x Remarks: None Mistakenly classifying a stereoscopic microscope as a compound microscope (901120), resulting in tariff rate differences. Ignoring the "vehicle-mounted" use, although classification is mainly based on microscope type rather than use. Failure to declare whether a photographic device is included, which may affect subheading determination.

The core basis for classification is the optical principle and type of the microscope. According to the Import and Export Tariff, heading 9011 includes optical microscopes, of which 901110 is for stereoscopic microscopes and 901120 is for other optical microscopes (such as compound microscopes). Stereoscopic microscopes can produce stereoscopic images and are usually used for low-magnification observation. If a vehicle-mounted microscope is an optical stereoscopic microscope, it is classified under 901110; if it is another type, it is classified under the corresponding subheading. 901120 Other optical microscopes: 901120 covers non-stereoscopic optical microscopes such as compound microscopes, while 901110 specifically refers to stereoscopic microscopes. 901180 Other microscopes: 901180 includes non-optical microscopes (such as electron microscopes) and microscopes not otherwise specified, but electron microscopes are usually classified under 9022. 901310 Magnifying glasses: Magnifying glasses provide simple magnification without a stereoscopic effect and are usually handheld, and are classified under 9013. 902219 Electron microscopes: Electron microscopes use electron beams for imaging and are classified under 9022, not as optical microscopes. Is it an optical microscope? Is it a stereoscopic microscope? Is it equipped with a photographic device? Is it used for vehicles? Are the brand and model completely declared?

Which HS code should a vehicle-mounted microscope be classified under? If a vehicle-mounted microscope is an optical stereoscopic microscope, it should be classified under 901110. However, its type must be confirmed; if it is another optical microscope, it is classified under 901120, and if it is an electron microscope, it is classified under 9022. What is the difference between 901110 and 901120? 901110 specifically refers to stereoscopic microscopes, which can produce three-dimensional stereoscopic images; 901120 covers other optical microscopes, such as compound microscopes, which usually produce two-dimensional images. How can one determine whether a microscope is a stereoscopic microscope? Stereoscopic microscopes usually have two eyepieces and observe objects from different angles, producing a stereoscopic effect, with relatively low magnification (generally 7-45x), and are commonly used for dissection, inspection, etc. Is it necessary to provide the use of the microscope when declaring? Yes, use is one of the declaration elements, but classification is mainly based on the type of microscope, with use serving as supplementary information. If a vehicle-mounted microscope is equipped with a photographic device, will the code change? No. 901110 includes stereoscopic microscopes equipped with photographic devices, but this must be stated at the time of declaration. Which code are electron microscopes classified under? Electron microscopes are classified under 9022, specifically 902210 (electron microscopes) or 902219 (other). What is the classification difference between magnifying glasses and microscopes? Magnifying glasses are classified under 9013, while microscopes are classified under 9011. The main difference is that magnifying glasses have a simple structure and usually no objective and eyepiece system. How can one check the tariff rate for 901110? The tariff rate must be checked according to the latest Import and Export Tariff and can be obtained through the General Administration of Customs website or professional tariff query tools, and different rates may apply depending on trade agreements.