I. Overview of this category
These commodities are divided into 1 1 chapters (chapters 72 to 83) and can be divided into three groups:
Group 1: steel and its products (Chapters 72 and 73)
Group II: Non-ferrous base metals, cermets and their products (Chapters 74 to 8 1)
The third group: base metal products with relatively simple structure (Chapters 82 and 83)
Two, this kind of goods classification should pay attention to the place:
(1) Note 1: Know which items do not belong to this category.
(2), the key is to grasp the second, fifth and seventh class notes.
1. Pay attention to the classification of "common parts"
▲ Note 2 of the fifteenth category clearly defines the scope of "common parts". It should be pointed out that the scope of "common parts" applies to the entire Harmonized System commodity catalogue. "General parts" imported and exported separately, even if their own uses and dimensions are specific, cannot be classified as parts of products, but should be classified as corresponding items of "General parts".
After class: be familiar with the "commodity name" corresponding to the general parts tax items listed in the second kind of notes. ※.
Example 1: "Steel motorcycle roller chain"
Answer: 73 15. 1 120.
Description: According to the second category (I), it belongs to 73 15.438+0438+020. Not classified as 87 14 according to motorcycle parts.
Example 2: "Special Spring for Automobile"
Answer: 7320. 1020
Description: The name and code of import and export commodities, category II, page P 19 1 stipulates that "universal parts" contain springs, so the special springs for automobiles should be classified as 7320.6438+0020.
▲ General parts made of steel are classified in Chapter 73, and general parts made of non-ferrous base metals are classified in the corresponding items in Chapters 74 to 8 1.
▲ The common parts in Chapter 83 referred to in Category Note 2(3) can be any parts made of base metal.
For example, locks (whether made of steel, copper or aluminum alloy) all fall under heading 83.48+0.
2, the classification principle of base metal alloy:
According to the provisions of the Notes in Chapter 7 1 and Note 5 of this category, base metal alloys shall be classified according to the following rules:
(1) base metal and precious metal alloys:
If there is no precious metal in the alloy (combination of silver, gold and platinum group elements) with a weight of 2% of the alloy weight, this alloy should be classified as a base metal; Otherwise it should be classified as chapter 7 1.
(2) Alloys formed between these base metals:
Except copper master alloy (copper content accounts for 10%) and ferroalloy (iron content accounts for 4%), such alloys should be classified by weight.
(3) Alloys of base metals with nonmetals or metals of heading 28.05 are classified as such if the total amount of base metals is equal to or greater than the total weight of other elements; otherwise, they are usually classified as heading 38.24.
(4) Except cermets, sintered mixture of metal powder, uneven dense mixture obtained by melting and intermetallic compounds should be treated as alloys.
Example: 1: Metal alloy with iron content of 80%, copper content of 18% and gold content of 2% (unwrought, non-monetary use).
Answer: 7 108. 1200
Note: As long as the content of one of the precious metals (platinum, gold and silver) reaches 2%, it is classified as 7 1. Because the content of gold accounts for 2%, this topic is classified according to gold alloys.
Example 2: Gold ingot (unwrought) contains 99.9 wt% lead, 0.05 wt% antimony, 0.03 wt% tin and 0.02 wt% iron.
Answer: 780 1.9 100.
Analysis: According to the subhead note 1 in Chapter 78, the commodities involved belong to unwrought lead, and other elements are mainly antimony by weight, so they are classified into this code according to the specific list.
Example 3: ferrosilicon alloy (silicon content 80%, iron content 10%, other elements 10%).
Answer: 7202. 100
Note: This problem is not classified according to high silicon content. According to the concept of ferroalloy in Chapter 72, as long as the iron content is above 4% and contains one or more of the following elements, it is classified as ferroalloy. Therefore, this topic contains one of the listed elements, and the silicon content accounts for 80%, which is classified as ferroalloy.
Three, the classification of this chapter should pay attention to the place:
(1) The steels in Chapter 72 shall be classified in the following order: (Emphasize this category)
Step 1: Find out the material properties of a given steel and judge which sub-chapter of this chapter the steel should belong to.
Step 2: Report the inspection status according to the overall dimensions of the given steel, and judge whether it belongs to flat rolled products (7208-72 12) according to the provisions in Chapter 72, Note 1 (10). If it is not a flat rolled product, judge whether it is an irregularly coiled hot rolled bar, strip or steel wire or 12 according to the notes11), (14) and (12).
Step 3: According to the above judgment, determine the category of steel products, and then classify them into corresponding codes according to other given conditions.
Example 1. Alloy pig iron (primary shape)
Answer: 720 1.5000 99
According to the primary shape of the commodity name, it belongs to the first sub-chapter and finds the corresponding code.
Example 2: Cold-rolled and flat-rolled products of non-alloy steel, with a thickness of 0.8mm and a width of 70cm, have no plating, electroplating or coating.
Answer: 7209.2700 98-2
Note: This topic belongs to the provisions of the note (10) in Chapter 72, and it is classified as a flat rolled product with a width greater than 600 mm This topic is cold rolling, so it is classified as 7209. Classified by thickness as 7209.2700.
Example 3: Non-alloy steel hot rolled coil with width of 1m and thickness of 2mm is coated with antirust paint.
Answer: 72 10.7000 04
Description: This topic is coiled material. According to note 1 (10) 1 in Chapter 72, flat coil materials include laminated coils. Non-alloy steel flat-rolled products classified in Chapter II are classified as 72 10 and 72 10.7000 because the width is more than 600 mm according to other conditions and have been painted.
Example 4: Flat galvanized iron sheet (specification: 750 *1500mm; Thickness is 1 mm)
Answer: 72 10.3000 2000
Description: This topic is flat rolled products. Since its width is over 600 mm and the processing method is electroplating, the 4-bit item is 72 10, which belongs to 72 10.3000.
Example 5. Non-alloy steel with rectangular cross section has not been further processed except cold rolling. Steel is 80mm wide and 5mm thick, and shall be inspected in rolls.
Answer: 7217.100001.
Note: This topic has a thickness of 5mm and a steel width of 80 mm. According to the note 1 (10) in this chapter, if it is to be classified as a flat rolled product, the thickness should be above 4.75 mm and the width should reach150 mm. This topic has a width of 80 mm, which is not a flat rolled product. Let's see if it belongs to the case of 1 (1 1) in Chapter 1 or not, because it belongs to the case of1(1) in Chapter 1.
Judge whether it belongs to note 1 (14). According to the conditions of this topic, the cross section is isomorphic and the processing method is cold rolled coil, so it belongs to the situation of silk mentioned in note 1 (14), so it is classified according to silk. First classified as 72 17, and then classified as a first-class subtitle is 72 17. 1000.
Example 6. Irregular coiled stainless steel (rectangular in cross section, 50 mm wide and 5 mm thick) has not been further processed except for hot rolling.
Answer: 722 1.0000 02
Description: First of all, according to the judgment of raw materials, it is classified into the third chapter. It conforms to the situation in Note 1 (1 1) in this chapter.
Example 7. Except for rolling, stainless steel with rectangular cross section has not been further processed. The width of steel is 50mm and the thickness is 5mm, and it is cold-bent and straight for inspection.
Answer: 7222.2000 99
Explanation: First of all, according to the raw materials, it belongs to the third chapter of stainless steel, and then according to the meaning of the question, it does not belong to the case of one (ten) flat rolled products, because the width is not satisfied, it does not reach150 mm.
According to the meaning of the title, it does not conform to the "silk" in Note 1 (14), because the cross section is rectangular and cold-formed, but the title is not "coiled" but "straight", so it cannot be classified as "silk".
The section of this topic is rectangular, which conforms to the provisions of Note 1 (12). According to other bars, it is classified as 72.22, and finally it is 7222.2000.
(2) chapter 72 should also pay attention to the subtitle note 2.
Please refer to code P 196 for details.
Example 1, ferrosilicon alloy (silicon content 80%, iron content 20%)
Answer: 7202. 100
Note that this problem is not classified according to high silicon content. According to the concept of ferroalloy in note 1 (3) in Chapter 72, if the iron content is 4% or more and contains one or more of the following elements, it is classified as ferroalloy. Therefore, this topic contains one of the listed elements, and the silicon content accounts for 80%, which is classified as ferroalloy.
Example 2: Ferroalloy containing 50 wt% silicon, 10 wt% iron and 40 wt% manganese.
Answer: 7202.3000
Note that this topic is not classified according to high silicon content. According to the concept of ferroalloys in Chapter 72, ferroalloys are classified as long as the iron content is 4% or above and contains one or more of the following elements. Therefore, this question contains the listed elements, and both silicon and manganese exceed the proportion of elements in note 1 (3). According to subhead Note 2, this topic belongs to ternary alloy and is classified as ferrosilicon.
Example 3: Ferroalloy contains 35% silicon, 30% barium, 3% aluminum, 0.4% manganese and 0.3% carbon by weight.
Answer: 7202.9900 03
Note: The problem is that ferroalloys are classified as 7202. According to Note 2 of Subheading in Chapter 72, "Ferroalloys listed in Subheading 7202 shall be classified according to the following rules:
Iron and gold with only one element exceeding the minimum percentage specified in Note 1 (3) of this chapter shall be classified as binary alloys in the corresponding subheads. By analogy, if two or three alloying elements exceed the minimum percentage, they are regarded as ternary or quaternary alloys respectively. When these regulations are applied, the single content of "other elements" mentioned in Note 1 (3) in this chapter must exceed 10% by weight.
According to this provision, please refer to Note 1 (3) of the Code. The content of 35% of silicon in this topic has exceeded the minimum percentage of 8% specified in Note 1 (3), and 30% of barium is other unlisted elements, which has exceeded 10%. Therefore, there are two elements in this question that have exceeded the percentage content and are classified as ternary alloys, that is, Si-Ba-Fe alloys. Because the Si-Ba-Fe ternary alloy is not listed in the first-order subtitle, it is classified as "other" in the first-order subtitle, and finally it is classified as 7202.9900.
Example 4: Ferroalloy containing 35 wt% silicon, 30 wt% nickel, 30 wt% iron, 5 wt% aluminum and 5 wt% barium.
Answer: 7202.9900 03
Note: The content of 35% of silicon in this question has exceeded the minimum percentage of 8% specified in Note 1 (3), 30% of nickel is other unlisted elements, which has exceeded 65,438+00%, and aluminum and barium are other unlisted elements, but the content is 5%, and the individual content does not exceed 65,438+00% (. Among them, it is classified as Si-Ni-Fe alloy because the Si-Ni-Fe ternary alloy is not listed in the first-order subtitle, and it is classified as "other" in the first-order subtitle, and finally classified as 7202.9900.
(3) In Chapter 73, pay attention to the common parts mentioned in Note 2 of the fifteen categories and be familiar with the names of these commodities.
(4) Chapter 74-8 1 has simple classification, non-ferrous base metals and no confusion. According to the category notes and chapter notes, we can find out their items according to the steps of commodity classification.
(5) Classification of complete sets of commodities
1. Complete sets of goods consisting of different kinds of goods in 8205 are included in this item and 8205.9000.
2. A complete set of retail packaging articles consisting of two or more tools listed in 8202-8205 is classified as 8206.
3.82 1 1 sets of goods composed of different kinds of knives still fall under this heading: 8211000.
4. Complete sets of goods consisting of one or more knives in 82 1 1 and at least the same number of items in 82 15, and complete sets of goods consisting of different kinds of base metal goods in 82 15 are classified as 82 15.
Example 1: retail packaged base metal tools (pliers, hammers, screwdrivers, wrenches, chisels, white iron scissors, etc.). ).
Answer: 8206.0000
Description: It belongs to the complete set of retail packaging articles consisting of two or more tools listed in 8202-8205, so it is classified into 8206 and 8206.0000 according to the provisions of articles.
Examination questions over the years:
1, alloy pig iron (primary shape)
Answer: 720 1.5000 99
2. Non-alloy steel cold-rolled flat coil without coating, coating and coating with a thickness of 0.8mm and a width of 70cm.
Answer: 7209. 1790 98-2
Note: This topic belongs to the regulation on flat rolled products in the notes of Chapter 72 (10). As a classification of flat rolled products, this topic is cold rolled, so it is classified as 7209. According to its thickness, it is classified as 7209. 1790.
3. Non-alloy steel hot rolled coil with width of 1m and thickness of 2mm shall be coated with antirust paint.
Answer: 72 10.7000 04
Description: This topic is coiled material. According to note 1 (10) 1 in Chapter 72, flat coil materials include laminated coils. Non-alloy steel flat-rolled products classified in Chapter II, whose width exceeds 600 mm, are classified as 72 10 according to other conditions and painted. The classification is 72 10.7000.
4. Flat galvanized iron sheet (specification: 750 *1500mm) made of non-alloy steel with rectangular section by electroplating; Thickness is 1 mm)
Answer: 72 10.3000 2000
5. Non-alloy steel with rectangular cross section is not further processed except cold rolling. Steel is 80mm wide and 5mm thick, and shall be inspected in rolls.
Answer: 7217.100001.
6. Irregular coiled stainless steel (rectangular in cross section, 50 mm wide and 5 mm thick) submitted for inspection has not been further processed except for hot rolling.
Answer: 722 1.0000 02
7. Except for rolling, stainless steel with rectangular cross section has not been further processed. The steel is 50mm in width and 5 mm in thickness, cold-formed and straight for inspection.
Answer: 7222.2000 99
8. Retail cylinders of liquefied propane
Answer: 73 1 1.05438+0097
9. Cardboard lined with aluminum foil on one side is used for packing valuables (the thickness of aluminum foil is 0. 18mm, and the thickness of cardboard is 1.00mm).
Answer: 7607.2000 97
10, aluminum rivet (aluminum can parts)
Answer: 7616.1000 01.
1 1, and the weight ratio of tin, bismuth, cadmium and lead is 1: 4: 1: 2.
Answer: 8 106.0090 98-2
Description: This topic belongs to base metal alloys, classified by weight. Classified as other base metal products. Therefore, the content of bismuth is classified as 8 106.0090 according to bismuth.
12, complete set of auto repair tools (including pliers, wrenches, screwdrivers, etc. ) in a metal toolbox.
Answer: 8206.0000 98- 1
13. A complete set of hairdressing tools includes a manual hair clipper, a wooden comb, a pair of scissors and a brush, which are packed in a plastic box.
Answer: 82 14.9000 04
14, a complete set of hairdressing tools, consisting of an electric hair clipper, a wooden comb, scissors and a brush, packed in a plastic box.
Answer: 85 10.2000
Note: The specific names of this kind of goods are not mentioned in the notes of categories and chapters. Therefore, according to Rule 3 (2), the products featuring electric hair clippers and scissors should be classified as 85 10.2000.
15, an iron alloy containing 35% silicon, 30% barium, 3% aluminum, 0.4% manganese and 0.3% carbon by weight.
Answer: 7202.9900 03
16, rebar, non-alloy steel twisted after hot binding, solid and straight, with a total diameter of 2CM and a length of 4 m.
Answer: 72 14.2000 06
Explanation: according to the raw material "non-alloy steel", it is classified as non-alloy steel in Chapter 2, and then according to the meaning of the question, it does not belong to a (10) flat rolling situation. It is 4M long, so it is not coiled, which does not conform to the provisions of Note 1 (1 1) and Note 1 (14). It belongs to other articles, classified as 72. 14, and finally classified as 72 14.2000.