Refurbished Hardware
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8473309100 | 35.0% | CN | US | 官方文档 |
| 8473509000 | 35.0% | CN | US | 官方文档 |
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AI分析
🖥️ Refurbished Hardware (Refurbished Parts and Accessories for Machines of Headings 8470–8472)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Refurbished Hardware"?
Refurbished hardware refers to used or previously operated parts and accessories (excluding covers, carrying cases, etc.) that have been restored, tested, and reconditioned to meet original performance standards. These components are intended for sole or principal use with machines in Headings 8470 to 8472, such as industrial automation systems, semiconductor manufacturing equipment, and high-precision CNC machines.
⚠️ Key Distinction:
- If the part is fully restored, tested, and functionally equivalent to new → classified under 8473.30.91.00 or 8473.50.90.00
- If it’s not refurbished, just used or second-hand → may be subject to different tariff rules or even prohibited entry depending on country regulations
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Suitable For | Refurbished? | Key Features |
|---|---|---|---|---|
8473.30.91.00 |
Parts and accessories (other than covers, carrying cases, etc.) suitable for use solely or principally with machines of headings 8470–8472: Parts and accessories of the machines of heading 8471: Other | Industrial control systems, semiconductor tools, precision machinery | ✅ Yes | Includes motors, sensors, control boards, actuators, etc. |
8473.50.90.00 |
Parts and accessories equally suitable for use with machines of two or more of headings 8470–8472: Other | Multi-purpose industrial equipment, hybrid systems, modular machines | ✅ Yes | Generic components like connectors, power modules, interface boards |
🔍 Critical Note:
- "Refurbished" does not mean "new" — but if the part has been repaired, cleaned, tested, and certified, it qualifies under these codes
- Do not classify refurbished parts as "used" or "second-hand" — this can trigger higher tariffs or denial of entry
💰 Three, 2026 Latest Tariff Breakdown (Including附加 Taxes & Policy Levies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 8473.30.91.00 — Refurbished Parts for Machines of Heading 8471
| Item | Detail |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (under Section 301 of the Trade Act) |
| IEEPA Additional Duty | +10% (International Emergency Economic Powers Act, applies to goods from China/HK) |
| Total Effective Duty | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8473.30.91.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Despite being refurbished, the origin (China) triggers the full 35%附加 tax (25% USITC + 10% IEEPA)
- This is identical to new parts — no tariff relief for refurbished status
- The 45% total duty applies regardless of condition — only origin and HS code matter
🎯 2. 8473.50.90.00 — Refurbished Multi-Use Parts for Machines of 8470–8472
| Item | Detail |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Effective Duty | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:8473.50.90.00 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- Even if the part is not specific to one machine type, but equally suitable for multiple machines (8470–8472), it still falls under this code
- Refurbished status does not reduce the tariff — only origin and code determine duty
- This includes universal connectors, power supplies, control modules, and interface units
🛠️ Four, Customs Clearance Best Practices (Proven Strategies)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail model, function, compatibility |
| ✅ Refurbishment Report | ✔️ | Prove restoration, testing, certification |
| ✅ Test & Calibration Records | ✔️ | Show performance meets original standards |
| ✅ Photos (Before/After Refurbishment) | ✔️ | Visual proof of repair |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Refurbished Parts for Industrial Machinery” |
| ✅ Certificate of Origin (CO) | ✔️ | If from non-China origin, may qualify for lower duty |
| ✅ Packing List | ✔️ | Show part count, packaging, no hidden components |
✅ 2.申报技巧 (Key Tips for Accurate Filing)
🔥 "Refurbished ≠ Lower Duty — Only Origin & Code Matter!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Refurbished motor for semiconductor machine | 8473.30.91.00 |
Misclassified as “used” → higher risk |
| Universal power module for CNC & robotics | 8473.50.90.00 |
Incorrectly reported as “new” → 45% duty still applies |
| Refurbished control board with firmware update | 8473.30.91.00 |
Declared as “spare part” → no benefit |
| Refurbished part with no documentation | ❌ Not allowed | Can be rejected or delayed |
✅ Best Practice Declaration:
“Refurbished Control Module, Model XYZ, for Machine 8471, Fully Tested, Certified, 100% Functional, Origin: China (CN), HS Code: 8473.30.91.00”
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Refurbished parts from Vietnam/Mexico/Thailand | Apply for IEEPA exemption — duty may drop to 0%–5% |
| Parts used in medical or aerospace equipment | Apply for special use exemption — may qualify for lower duty |
| Parts with no clear origin | Must declare origin — China origin = 45% duty |
| Parts with mixed origin (e.g., China + Japan) | Must declare China-origin components — full 45% applies to those |
🌍 Five, Global Customs Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8473.30.91.00 / 8473.50.90.00 |
45% (China-origin) | None required | No tariff relief for refurbished |
| 🇨🇳 China | 8473.30.91.00 / 8473.50.90.00 |
5% | CCC, RoHS | No附加 tax |
| 🇪🇺 EU | 8473.30.91.00 / 8473.50.90.00 |
0% (if CE compliant) | CE, RoHS | No附加 tax |
| 🇦🇺 Australia | 8473.30.91.00 |
5% | RCM | No附加 tax |
| 🇯🇵 Japan | 8473.30.91.00 |
0% | PSE | No附加 tax |
📌 Conclusion:
- The U.S. is the only major market imposing 45% duty on refurbished parts from China
- China, EU, Australia, and Japan offer significantly lower or zero tariffs
- Refurbished status is irrelevant in the U.S. — only origin and HS code matter
📌 Six, Common Mistakes & Risk Warnings (Avoid These!)
❌ Mistake 1: Declaring refurbished parts as “used” or “second-hand”
👉 Result: Customs may deny entry or impose higher penalties
❌ Mistake 2: Not providing refurbishment proof
👉 Result: Delayed clearance, possible rejection, or demand for retesting
❌ Mistake 3: Assuming “refurbished” means “lower tariff”
👉 Result: 45% duty still applies — no relief in U.S.
❌ Mistake 4: Using generic names like “spare part” or “accessory”
👉 Result: Misclassification → audit risk, penalties, or seizure
✅ Correct Approach:
Use specific, technical names with refurbishment proof and correct HS code
🎯 Seven, Final Verdict: Precision Pays Off!
🎯 Remember the Rule:
🔹 "Refurbished doesn’t mean cheaper duty — only origin and HS code matter!"
🔹 "45% tariff applies to China-origin refurbished parts — no exceptions!"
🔹 "Document everything — or risk delays, fines, or rejection!"
📌 Pro Tip:
If your refurbished hardware is from Vietnam, Mexico, or Thailand, apply for IEEPA exemption — you may qualify for 0%–5% duty instead of 45%.
✅ Best move: Request an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment.
📣 Take Action Now:
📞 Contact a licensed customs broker + provide refurbishment records + apply for HS Code pre-ruling
🚀 Ensure smooth entry, avoid penalties, and protect your margins!
✨ Smart Importing Starts with Smart Classification!
💼 Your next shipment’s success depends on one line: the HS Code.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。