| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 847131 | Doc | Error | CN | US | 2025-05-12 |
Understanding the Classification of "Portable Computing Devices (TABLET PC)" - HS Code 8471.31
This document provides a detailed breakdown of the HS code 8471.31 classification for portable computing devices, commonly known as Tablet PCs, originating from China (CN). We'll cover the code's meaning, what it encompasses, associated tariffs (where available), and important considerations for import/export.
1. HS Code Breakdown: 8471.31
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. Here's a breakdown of 8471.31:
- 84: Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter broadly covers a wide range of machinery.
- 8471: Specifically designates “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data carriers in coded form and machines for processing such data, not including office machines of heading 8412”. This means it covers computers and related data processing equipment.
- 8471.31: Further specifies “Portable automatic data processing machines, weighing not more than 6 kg, consisting of central processing unit, keyboard and display”. This is where your Tablet PC falls – it's a portable computer with a CPU, keyboard (even if virtual), and display, and weighs under 6kg.
2. What does HS Code 8471.31 Cover?
This classification includes:
- Tablet Computers: Devices with touchscreen interfaces as the primary input method.
- Portable Data Processing Machines: Even if they have additional features (like cameras, GPS), as long as the core function is data processing and they meet the weight requirement.
- Devices with Virtual Keyboards: Tablets relying on on-screen keyboards are still included.
- E-readers with Data Processing Capabilities: If the e-reader functions as a general-purpose computer (e.g., can browse the internet, run apps), it may fall under this code.
3. Tax Information & Considerations (Important!)
The provided tax information indicates a "Failed to retrieve tax information" and an "Error" for total tax. This is critical. You must obtain accurate tax information before proceeding with import/export. Here's how:
- Destination Country's Tariff Schedule: The tax rate varies significantly depending on the importing country. You need to consult the specific tariff schedule of the country you are importing to. (e.g., US HTS code, EU TARIC code, etc.).
- Trade Agreements: Check if any trade agreements exist between China and the destination country. These agreements can significantly reduce or eliminate tariffs.
- Value Added Tax (VAT) / Goods and Services Tax (GST): In addition to tariffs, VAT/GST may apply.
- Duty Drawback: Explore if duty drawback programs are available, allowing refunds on duties paid on imported components used in exported products.
4. Key Operation & Reminders
- Confirm Weight: Ensure the Tablet PC weighs less than 6 kg. If it exceeds this weight, it will fall under a different HS code (likely 8471.30).
- Material Composition: The material used in the Tablet PC's construction can sometimes affect tariff rates.
- Single Price: The declared value (single price) of the Tablet PC is crucial for tariff calculation. Ensure accurate declaration.
- Certifications: Depending on the destination country, you may need specific certifications for the Tablet PC (e.g., CE marking for Europe, FCC certification for the US). Check the import regulations of the destination country.
- Battery: The type of battery used (e.g., Lithium-ion) may have specific import requirements and regulations.
- Functionality: Be prepared to provide detailed information about the Tablet PC's functionality to customs officials.
Disclaimer: This information is for general guidance only. HS code classification is complex and subject to interpretation. It is strongly recommended to consult with a qualified customs broker or import/export specialist to ensure accurate classification and compliance with all applicable regulations. The failure to properly classify goods can result in delays, penalties, and other costly consequences.