Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, precision instruments and apparatus, and parts and accessories thereof. This chapter is one of the most technologically advanced chapters in the HS classification, involving various precision equipment ranging from eyeglasses and microscopes to CT scanners and MRI machines. Its core characteristic is that the goods have high precision and high technological added value, and are mostly used in professional fields. This chapter also includes instruments for measuring, checking, analyzing, and controlling, as well as medical diagnostic and therapeutic equipment. Heading 9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. This heading is the core classification position for medical devices, including diagnostic equipment (such as MRI, CT, X-ray machines), therapeutic equipment (such as radiotherapy machines, surgical lasers), and dental and veterinary-specific equipment. Its scope explicitly excludes ordinary optical instruments (9013), massage appliances (9019), and artificial parts of the body (9021). The first 2 digits "90" represent Chapter 90: optical, photographic, measuring, medical and other precision instruments. Digits 3-4 "18" represent heading 9018: instruments and appliances used in medical, surgical, dental or veterinary sciences. Digits 5-6 "13" represent subheading 9018.13: magnetic resonance imaging apparatus. This subheading is specifically for imaging equipment that uses nuclear magnetic resonance principles for medical diagnosis, whether or not combined with a vehicle. Therefore, 901813 specifically refers to vehicle-mounted MRI machines, i.e., MRI scanning systems installed on vehicles. The core function of a vehicle-mounted MRI machine is medical diagnostic imaging, based on nuclear magnetic resonance principles, and it is an electro-medical apparatus. Therefore, it is classified under 9018.13 (magnetic resonance imaging apparatus), rather than 8705 (special purpose vehicles) or 9027 (physical or chemical analysis instruments). Even though it is installed on a vehicle, the vehicle merely serves as a carrier, and the equipment itself still has an independent medical function, so it is classified as a medical instrument.

Product Name: The specific name of the declared goods, which should accurately reflect the equipment type and purpose, such as "Vehicle-Mounted Magnetic Resonance Imaging System." Purpose: Explain the medical diagnostic purpose of the equipment, such as "used for magnetic resonance imaging diagnosis of various body parts." Working Principle: Briefly describe that it is based on nuclear magnetic resonance principles, using magnetic fields and radio frequency waves to generate images. Brand: Fill in the equipment brand, such as "GE," "Siemens," "Philips," etc. Model: Fill in the specific model, such as "Signa Voyager." Vehicle-Mounted: Clearly state whether the equipment is installed on a vehicle for mobile diagnosis. Main Components: List core components such as magnet, gradient coils, radio frequency system, computer, etc. Power: Fill in the rated power of the equipment, such as "50kW," to confirm electrical characteristics. Customs declaration example: Product Name: Vehicle-Mounted Magnetic Resonance Imaging System Purpose: Used for mobile medical diagnosis, performing human body magnetic resonance imaging Working Principle: Based on nuclear magnetic resonance principles, using superconducting magnets to generate magnetic fields, radio frequency pulses to excite hydrogen protons, and computers to reconstruct images Brand: GE Model: Signa Voyager Vehicle-Mounted: Yes Main Components: Superconducting magnet, gradient coils, radio frequency system, computer system, vehicle chassis Power: 50kW HS Code: 90181300 Mistakenly classifying vehicle-mounted MRI under 8705 (special purpose vehicles), ignoring its core function of medical diagnosis. Failing to indicate "vehicle-mounted" during declaration, causing confusion with ordinary MRI and affecting classification. Including the value of the vehicle chassis in the dutiable value of the equipment, resulting in false price declaration.

Core classification basis: The equipment is based on nuclear magnetic resonance principles and used for medical diagnostic imaging, meeting the description of heading 9018 "medical instruments." Subheading 9018.13 is explicitly for "magnetic resonance imaging apparatus." Even when installed on a vehicle, its function remains unchanged, and the vehicle is merely a transport carrier, so it is not classified under Chapter 87. According to General Rules of Interpretation 1 and 6, it should be classified under 90181300. 870590 Other special purpose vehicles: 8705 covers vehicles equipped with specific equipment, but if the equipment itself has an independent medical function, it should be classified under 9018. The core function of vehicle-mounted MRI is diagnosis, so it is not classified under 8705. 902214 Other medical X-ray equipment: 9022 covers X-ray equipment, while MRI is based on nuclear magnetic resonance principles, not X-ray, so it is classified under 9018.13. 901819 Other electro-medical apparatus: 901819 is other electro-diagnostic apparatus under heading 9018, but MRI has a specific subheading 901813, which should be given priority. 902780 Other physical or chemical analysis instruments: 9027 is for physical and chemical analysis, while MRI is used for medical diagnostic imaging and is not an analysis instrument. Is the equipment based on nuclear magnetic resonance principles? Is it used for medical diagnostic imaging? Is it installed on a vehicle but functions independently? Does it have the characteristics of an electro-medical apparatus? Are other imaging methods such as X-ray and CT excluded?

Is there a difference in HS code between a vehicle-mounted MRI machine and an ordinary MRI machine? There is no difference. Both are classified under 90181300, because HS codes are based on the function and principle of the equipment, not the installation method. The vehicle-mounted feature does not affect classification, but it should be noted during declaration so that customs understands the actual state. If the vehicle chassis of a vehicle-mounted MRI is very valuable, will it affect classification? No. Classification is based on the function of the equipment itself, and the vehicle chassis is merely a carrier. However, the dutiable value should only include the value of the MRI equipment. If the vehicle chassis is imported separately, it should be classified separately. If imported as a whole, the value should be reasonably apportioned. How can I check the import tariff rate for 901813? Tariff rates change, so it is recommended to check the latest rates through the official website of the General Administration of Customs of China or the International Trade Single Window. You may also consult a professional customs broker to determine the applicable rate based on origin, trade agreements, etc. How should the "Purpose" field be filled in during declaration? It should specifically state "used for human body magnetic resonance imaging diagnosis," avoiding the general term "medical use." At the same time, note "vehicle-mounted mobile diagnosis" to reflect the equipment's characteristics. What import regulatory documents are required for vehicle-mounted MRI? Usually a medical device registration certificate (as required by the National Medical Products Administration), an automatic import license (if applicable), and a declaration of conformity are required. The specific requirements are subject to the latest regulations of customs and the drug regulatory authority. If the software part of a vehicle-mounted MRI is imported separately, how should it be classified? If the software is dedicated to the equipment and imported with the equipment, it is usually classified together with the equipment. If imported separately, it may be classified under 852349 (optical discs, etc.) or according to its function. It is recommended to consult customs. How do you distinguish between 901813 and 901819? 901813 specifically refers to magnetic resonance imaging apparatus, while 901819 is other electro-medical apparatus. If the equipment is an MRI, it must be classified under 901813, and even if it has other functions, it is classified by its primary function. What HS code applies to vehicle-mounted MRI sold through cross-border e-commerce? 90181300 also applies. Cross-border e-commerce should note that such high-value medical equipment is usually not eligible for the retail import list and must be imported through general trade, with relevant licenses obtained.