class exercise
1, smoked Atlantic salmon answer: 0305.4 1 10
2. Smoked cuttlefish Answer: 1605.9090
3. Boiled Eriocheir sinensis (unshelled and frozen) Answer: 0306. 1490
4. Frozen shrimps Answer: 0306. 132 1
5. Frozen shelled shrimps after boiling in water Answer: 1605.2000
6, live shrimp answer: 0306.99
7. Live freshwater crayfish Answer: 0306.2990
8. Porcupine performance in the mobile zoo Answer: 9508. 1000
9. Live turtle for food Answer: 0 106.2020
10, dead soft-shelled turtle unfit for eating Answer: 05 1 1.9990
1 1, live pheasant for food (weight 2kg/bird) Answer: 0 106.3929
12. Frozen beef liver for human consumption Answer: 0206.2200
13. Frozen beef liver not for human consumption Answer: 05 1 1.9990.
14. Fresh beef tripe for human consumption Answer: 0504.0029
15. Unrefined pig fat Answer: 0209.0000
16, unrefined beef fat answer: 1502.00 10
17, cooked smoked salmon answer: 0305.4 120
18, whole red trout braised in brown sauce (canned) Answer: 1604. 1 190
19. Boiled prawns and shrimps Answer: 1605.2000
20. Dry Nereis Answer: 0307.9990
2 1, strawberry yogurt (with small pieces of strawberry fruit) Answer: 0403. 1000
22. sweetened skim milk powder answer: 0402. 1000
23. "Tiantian" brand high-calcium milk powder for ladies (including skimmed milk powder, starch, bean powder, calcium, vitamins and white sugar) Answer: 190 1.9000.
24. Natural honey Answer: 0409.0000
25. Mixed products of natural honey and artificial honey (including natural honey 60% and artificial honey 40%) Answer: 1702.9000.
26, chocolate ice cream answer: 2 105.0000
27. Natural Christmas tree (unadorned) Answer: 0604.9 100
28. Plastic imitation Christmas tree Answer: 9505. 1000
29. Fresh roses (for making bouquets) Answer: 0603. 1 100
30. Dried roses impregnated with perfume Answer: 0603.9000
3 1, plastic artificial flowers Answer: 6702. 1000
32. Fresh chrysanthemums (for making bouquets) Answer: 0603. 1400
33. dried chrysanthemum (for medicine) answer:1211.9015
34. Fried walnuts Answer: 2008. 1999
35. Dried coconut meat Answer: 1203.0000
36. Refrigerated strawberries Answer: 08 10. 1000
37. Fresh peaches Answer: 0809.3000
38. Green tea (60 kg net weight per package) Answer: 0902.2090
39. Corn (not for planting) Answer: 1005.9000
40, hulled oats answer: 1 104.2200
4 1, sliced oats answer: 1 104. 1200
42. Potato Fine Powder Answer: 1 105. 1000
43. "Huayuan" brand oatmeal (with a small amount of sugar, it has been baked and fried and can be eaten after brewing) Answer: 1904. 1000.
44. Dry gluten answer: 1 109.0000
45. Instant gluten answer: 1902.3090
46. Seed watermelon Answer: 1209.99 10
47. pea seed answer: 07 13. 10 10
The first kind of calendar year examination questions:
1, live guinea fowl for food (weighing more than 2kg) Answer: 0 105.9993
2. Fresh whole breast pork (the weight is less than 10kg) Answer: 0203.110.
3. Frozen whole chicken Answer: 0207. 1200
4. Smoked and salted beef packed in casing (not minced, not seasoned, for food) Answer: 02 10.2000.
5. Cold salmon Answer: 0302. 1220
6. Frozen Eriocheir sinensis Answer: 0306.249 1
7. Salted jellyfish Answer: 0307.9990
8. Monkey Date Answer: 05 10.00 10.
9. Live freshwater crayfish Answer: 0306.2990
The second kind of calendar year examination questions:
1, natural Christmas tree (unadorned) Answer: 0604.9 100 02
2. Frozen cooked sweet corn kernels in plastic bags Answer: 07 10.4000 0 1 year.
3. 500g bagged dried white mushrooms
Answer: 07 12.3 100 04.
Explanation: According to the provisions of Note 2 in Chapter 7, we know that mushrooms belong to vegetables. Simple processing falls into chapter 7, and deep processing falls into chapter 20. The processing method in the topic is dry processing, which belongs to simple processing, so it belongs to category 7. Classified as 07 12 dried vegetables. Then determine its secondary subhead. During the class, some students asked how to know that small white mushrooms belong to "Agaricus mushrooms".
In Chapter 7, there is no specific classification of Agaricus mushroom, but you can refer to Chapter 20, 2003. The first subhead is Agaricus mushroom, and its fourth subhead is white mushroom. From here, we can know that "White Mushroom" belongs to the class of "Agaricus Mushroom", so it is classified as 07 12.3 100, rather than the others in the secondary subhead.
4. Fresh mangoes produced in Thailand Answer: 0804.5020 98-1
5. "Longjing" green tea,150g plastic bag Answer: 0902. 1090 05.
6. Nutmeg Answer: 0908. 1000 97
7, cardamom answer: 0908.3000 99 years
8. durum wheat answer:1001.1000 99.
9, edible sorghum (non-species; 50 kg net weight) Answer: 1007.0090 2000
10, potato starch answer:1108.1300 98 -2
1 1, dried lotus seeds, 500g in bags. Answer: 12 12.9994 05.
12, paint produced in China answer:1302.1910 98 -2.
13, longevity brand American ginseng slices, sliced, 50g/box answer:1211.2010.
The third kind of animal and vegetable oils and their decomposition products; Refined edible oils and fats; Animals and plants.
The fourth category of food, beverage, wine and vinegar; Tobacco, tobacco and tobacco substitute products.
Problems that should be paid attention to when classifying:
1, unrefined pig fat and poultry fat should be classified as heading 02.09;
2. Butter and other oils and fats extracted from milk should be included in heading 04.05; (as distinguished from 15 17 margarine).
3. Cocoa oil and cocoa butter should be included in the heading 18.04;
4. Crude glycerol (purity below 95%) is classified as 1520; if purity is above 95%, it is classified as 2905.4500 glycerol (glycerol).
The third kind of calendar year examination questions:
1, refined soybean oil without chemical modification
Answer: 1507.9000 99.
2. Refined corn oil
Answer: 15 15.2900 04
3. Ace super cooking oil made from various edible vegetable oils.
Answer: 15 17.9000 98 1 time.
4, virgin linseed oil
Answer:1515.1100 in 2000.
The fourth category of food, beverage, wine and vinegar; Tobacco, tobacco and tobacco substitute products
Problems that should be paid attention to when classifying
1, the difficulty of this class is to distinguish whether it belongs to the first, second or fourth class according to the processing degree.
★ According to the processing degree, it is classified into the first, second or fourth category.
2, the relationship between the first, second and fourth categories.
The general interrelationship between various commodities. Compare these items after class and get familiar with their commodity names.
3. Points for Attention in Chapter 16 Classification
★ Note 1 of this chapter: One problem to be explained is that simply processed meat, edible offal, fish, crustaceans, mollusks and other aquatic invertebrates are classified into chapters 2 to 3, but not into chapter 16.
★ Chapter Note 2: It means that if it is a mixed food (a mixture of animals and plants), the prerequisite for inclusion in this chapter is that the content of animal raw materials in the second and third categories must be above 20%, and the animal raw materials can be added. If it is less than 20%, it cannot be classified as 16.
Example 1: Food containing mutton 30%, carrot 40%, cabbage 20% and onion 10%.
Answer: 1602.9090
Example 2: canned food with fish accounting for 10%, beef accounting for 15% and potato accounting for 75%.
Answer: 1602.50 10
Example 3: canned food containing pork 18%, 22% sweet corn, 40% radish and 20% potato.
Answer: 2005.999 1
★ Also pay attention to the last sentence of note 2 in chapter 16. Explain which items this regulation does not apply to (1902, 2 103, 2 104).
Example 1: Dumplings at Wan Chai Wharf (containing 30% pork, 30% sweet corn and 40% flour)
Example 2: Take beef and vegetables as basic ingredients (beef accounts for 25%), and make it into a fine paste, which is specially for infants to eat, in 200 grams.
Answer: 2 104.2000
★ Pay attention to the content of "homogenized food" in Note 1 of subhead.
For homogenized food, only the weight does not exceed 250 grams can be classified as homogenized food. If it exceeds this weight, it can no longer be classified as homogenized food.
Example: baby homogenized food is packed in a sealed plastic bag, containing 30% beef, 65% carrot and 5% other ingredients, with a net weight of 500g.
Answer: 1602.5090
Explanation: This question is 500 grams, which cannot be classified as homogenized food.
The content of beef in this topic is 30%. According to Note 2 of chapter 16, the content of meat goods exceeds 20%, so beef is classified as 1602.5090.
Note: About homogenized food:
In addition to the items mentioned in chapter 16 1602. 10, homogenized foods are mentioned in chapter 20 and chapter 2 1 0, with specific items in 2005, 2007 and 2 104.
1602.10: mainly composed of meat. ※
2005.10: mainly composed of vegetables (homogenized vegetables). ※
2007.10: mainly composed of fruits. ※
2104.20: it is mainly a mixture of two or more. ※.
Attention should be paid to the distinction between chapter 2 104 and chapter 16. When it is composed of mixed meat and vegetables, it belongs to chapter 2 104 as long as it meets the conditions of homogenized food in 2 104, but not to chapter 16. 16 Chapter 1602. 1000 Homogenized foods are all made of meat.
★ Comparison after class 1602. 10, 2005, 2007, 2 104
4. Points for Attention in Chapter 17 Classification
(1) When classifying, pay attention to the notes in the chapter, and be familiar with the three situations not included in this chapter.
(2) Also pay attention to the item 1704, including white chocolate.
Because white chocolate is composed of sugar, cocoa butter, milk powder and spices. White chocolate contains no cocoa.
5, chapter 18 to chapter 24 classification should pay attention to the note.
Example:
1, beverages containing cocoa Answer: 2202.9000
2. Vitamin C tablets containing cocoa Answer: 3004.5000
3. Steamed buns made of pork stuffing (pork content 25%, vegetables content 75%) Answer: 1902.2000.
4. Freshly squeezed pineapple juice (Brix value is 30) Answer: 2009.4900
5. Freshly squeezed pineapple juice mixed with 30% water Answer: 2202.9000
6. Feed for cats (net weight per bag 100kg, used for split packaging after import) Answer: 2309.9090.
The fourth kind of calendar year examination questions:
1, boiled and frozen shelled prawns
Answer: 1605.2000
2. Baby homogenized food in sealed plastic bags, with the composition: 30% beef (small pieces of meat can be seen), 65% carrot and 5% other ingredients; Net weight is 500g.
Answer: 1602.5090
Explanation: According to 16, the known condition of this topic is "500g net weight per bag", and the net weight of each piece has exceeded 250g, which does not meet the requirements of homogenized food. Because the content of meat has exceeded 20%, it is classified as 16, and the content of beef is the largest, so it is classified as beef.
3. Cooked canned pork liver
Answer: 1602.2000
Explanation: The commercial pork liver in this topic is chop suey, and the cooked products whose processing degree has exceeded the scope listed in Chapter 2 should be classified as Chapter 16.
4. An instant fast food that can be heated by microwave oven, with a net content of 250g, including noodles150g, chicken nuggets 50g, cabbage 30g and shredded squid 20g. The food has been pre-baked and packed in disposable foam plastic boxes.
Answer: 1602.3299
Explanation: The content of chicken and squid in this commodity exceeds 20% (chicken nuggets and shredded squid 70g, accounting for 28%), so this topic is classified as 16, and the weight of chicken nuggets is higher than that of squid, so it is classified as 1602.3299.
5, delicious duck tongue, a flavor snack, vacuum packed,15g/bag.
Answer: 1602.399 1
6. Sweet almond (1000g plastic bottle, fried)
Answer: 2008. 1999 04
Explanation: The processed products have gone beyond the processing scope of Chapter 12 and are classified into 20 chapters.
7. Dry vermicelli made of mung bean powder
Answer: 1 902.3020/981time
8. Boxed white chocolate
Answer:1704.9000 The second time in 1998.
9. Stir-fried macadamia nuts, 250g in bags.
Answer: 2008. 1999 03
10, active yeast
Answer: 2 102. 1000 97.
1 1, granular comprehensive nutrition special dog food, the packaging bag is beautifully printed and marked with the feeding method, and the net weight of each bag is 18kg.
Answer: 2309. 1090 2002
12, 95% unmodified ethanol by volume (bottled)
Answer: 2207. 1000 2000
13, egg-shaped chocolate (containing small toys)
Answer:1806.9000 The second time in 1999.
14, Aierle brand milk powder containing skimmed milk powder, soybean powder, vegetable oil, minerals and vitamins.
Answer: 1 901.1000981time.
15, edible potato chips made of potato (potato) powder with seasoning substances such as salt and monosodium glutamate.
Answer: 1 902.3090/981time
16, oatmeal with a little sugar for breakfast has been baked and fried, and can be eaten after brewing.
Answer: 1904. 1000 2003
Explanation: This commodity has been baked and fried, so it cannot be classified as 1 1 chapter, 1 1.04.
17, Korean barley tea, which is made by baking and grinding barley into10g, put in paper bags, and soak them in hot water when eating.
Answer: 1904. 1000 2006
Explanation: It is made by baking, frying and grinding barley. Therefore, it does not belong to tea and cannot be classified in Chapter 9. It is prepared by baking, frying and grinding barley, which conforms to the provisions of 1904 and should be classified as 1904. 1000.
18, Japanese hand-rolled fruit sushi, rice wrapped with laver, a little diced fruit and seasoning, and then cut into small rolls.
Answer: 1904.9000 2006
Explanation: Grain products made from cooked rice.
19, longan meat soaked in syrup (not canned)
Answer: 2008.9990
Explanation: The degree of processing is beyond the scope of Chapter 8, so it should be classified into Chapter 20 according to fruit products.
20. Nutritional and health-care pollen products made of various refined plant pollen and lactose.
Answer: 2 1 06.90901time in 1998.
Explanation: Nutrition and health care products, which are not listed in other categories, are classified as the last category of food.
2 1, pineapple juice is mixed with 20% water (Brix value is less than 20; For drinking)
Answer: 2202.9000 2002 exam questions
Explanation: 20% water has been added to this topic, and pineapple juice has lost its original characteristics, so it cannot be classified into 20 chapters according to juice. It can only be classified into 22 chapters according to drinks. The key to this question is to judge that the juice with water belongs to the beverage.
22. "Daughter Red" brand rice wine (alcohol concentration 15%) is packed in a 2-liter clay pot.
Answer: 2206.0000 2005 exam questions
Explanation: Rice wine belongs to fermented wine, so it is classified as 2206.0000.
23, canned mung bean soup, made of mung beans cooked and added with sugar, containing about 35% solids.
Answer: 2005.5 1 10 2005 examination questions.
Explanation: Mung beans are cooked and added with sugar, which is beyond the scope of simple processing, so they should be classified into the fourth category, chapter 20, vegetable products. As mung beans are vegetables and have not been frozen, they are classified in 2005. Mung beans belong to kidney beans. From the first subhead under 07 13, "cowpea and kidney beans" can be subdivided into "mung beans". Therefore, mung beans belong to kidney beans. Because mung beans must be hulled and canned to make mung bean soup, they are classified as 2005.5 1 10.
Related reading:
Review and guidance of commodity code for customs declarers
Procedures and common errors of coding classification operation
Classification in strict accordance with the operating procedures of commodity classification is the basis of correct problem solving.
When classifying a specific commodity, the first step is to preliminarily determine which category it belongs to in the Harmonized System, that is, to determine its approximate scope and category in Chapter 97 of 2 1 category in the name and code of import and export commodities. According to the detailed description of the commodity, such as its composition, processing degree, specifications, structure, use and other factors, determine its eight-digit code in the Harmonized System.
(1) The operating procedures of commodity classification are broken down as follows:
The first step is to determine the item (four-digit code):
Clarify the "characteristics of the goods to be classified"-refer to the category and chapter titles-list the chapter titles that may be classified-refer to the item clauses and notes in the corresponding chapter, and determine the item if the goods are visible-if there is no provision, use the general classification rules to determine the item.
The second step is to determine the subtitle (5 ~ 8 digit level coding):
Pay attention to the same order of Buddhism to compare.
(B) the mistakes in the problem-solving procedures when classifying items.
First, we can't grasp the characteristics of the goods to be classified.
Usually, when the harmonized system is classified, the raw materials are stamped according to the natural attributes of the goods; The finished products are stamped according to their principles, functions and uses; For import and export commodities that are difficult to be classified according to the commonly used classification marks, special classes and chapters are made in the name of miscellaneous products.
Therefore, the first thing to judge is whether the goods to be classified are stamped according to the characteristics of raw materials and materials, or according to the characteristics of principles, functions and uses, or should be included in miscellaneous products. The following only explains the procedures related to defining the "characteristics of goods to be classified" when classifying items. the exam of declaration
Example: 1: internal combustion engine for four-cylinder automobile, cylinder capacity1500ml (item of commodity classification in the 1997 national unified examination for customs declaration qualification)
Description: Internal combustion engines for automobiles are parts and components of automobiles in terms of use, and machinery in terms of function. Please refer to the title of category and chapter. When the former is regarded as the former, it should be classified as vehicles and their parts and accessories in Chapter 87, except railway and tramway vehicles. When regarded as the latter, it should be classified as Chapter 84: Nuclear reactors, boilers, machines, mechanical appliances and their parts, and the corresponding items are 87.08 and 84.07 respectively.
Example 2: Porcelain faucet used for corrosive fluids (made of porcelain with Mohs hardness below 9) (commodity classification in the national unified examination for customs declarers' qualification in 200 1 year).
Description: it is a porcelain product from the point of view of commodity composition materials, and a special universal part from the point of view of commodity use. When referring to the category and chapter title as the former, it seems that they should be classified as Chapter 69 Ceramic Products; As the latter, it seems to belong to Chapter 84 ... Machines, mechanical appliances and their parts.
In addition, some conditions unrelated to the classification, such as origin and brand, are sometimes given in the commodity classification test questions, and attention should be paid to avoiding the influence and interference of these factors on the classification idea.
For example:
1, lacquer produced in China (1commodity classification test in the second half of 1998);
2. Dry vermicelli packed in cartons and made of mung bean powder with a net weight of 5kg (1commodity classification test in the national unified examination for customs declaration qualification in the second half of 1998);
3. The conditions "Made in China", "Carton Packaging" and "Mercedes-Benz" given by the windshield wiper for Mercedes-Benz cars (200 1 year unified national examination for customs declaration qualification) have nothing to do with the classification.
Secondly, the title is wrongly regarded as the legally binding classification basis.
In commodity classification, the titles of categories, chapters and sub-chapters do not have legal effect, but are only designed for convenience.
Example: safety helmet made of asbestos (the hat is lined with pure cotton woven fabric) (the commodity classification test in the national unified examination for customs declaration qualification in 2000)
Note: As soon as some candidates see the hat, they classify the goods into Chapter 65 according to the chapter title of Chapter 65, and then into subhead 6506. 1000.
This commodity looks like both a hat (according to the purpose) and an asbestos product (according to the material). As the former, it seems to belong to heading 65.06 in chapter 65, and as the latter, it seems to belong to heading 68. 12 in chapter 68.
On the Classification of General Parts
Pay attention to the classification of general parts.
Attention should be paid to the classification of this kind of goods:
(1) Note 1: Be familiar with what items are not included in this category.
(2) The key points are Class Notes 2, 5 and 7.
1, pay attention to the classification of "universal parts"
▲ Note 2 of the fifteenth category clearly defines the scope of "universal parts". It should be pointed out that the scope of "universal parts" is applicable to the entire Harmonized System commodity catalogue.
After class: Be familiar with the "commodity names" corresponding to the tax items of general parts listed in Class Note 2. ※.
Example 1: "Roller chain for motorcycle made of steel"
Answer: 73 15. 1 120.
Explanation: According to Class II (I), it is classified as 73 15. 1 120. Not classified as motorcycle parts in 87 14.
Example 2: "Spring leaf for automobile"
Answer: 7320. 1020
Explanation: The "Import and Export Commodity Names and Codes", P 19 1 page, class II (II) stipulates that "general parts" include springs, so the special springs for automobiles should be classified as 7320. 1020.
▲ General parts made of iron and steel are included in Chapter 73, and general parts made of non-ferrous base metals are included in the corresponding items in Chapters 74 to 8 1.
▲ The common parts in Chapter 83 referred to in Class Note 2(3) can be any kind of parts made of base metal.
For example, locks (whether made of steel, copper or alloy aluminum) all fall under heading 83.0 1.
Classification principle of base metal alloys
2, the classification principle of base metal alloy:
According to the provisions of Note 7 1 and Note 5 of this category, base metal alloys shall be classified according to the following rules:
(1) Alloys of base metals and precious metals:
If the weight of any precious metal (silver, gold and platinum group elements) in the alloy reaches 2% of the alloy weight, the alloy shall be classified as a base metal; otherwise, it shall be classified as Chapter 7 1.
(2) Alloys formed between these base metals
Except copper master alloy (copper content accounts for 10%) and iron alloy (iron content accounts for 4%), such alloys should be classified according to the metal with the largest weight.
(3) Alloys of this kind of base metals with nonmetals or metals of heading 28.05 are classified according to this kind of base metals 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.
Example: 1, metal alloy containing 80% iron, 0/8% copper and 2% gold by weight (unwrought, non-monetary use)
Answer: 7 108. 1200
Explanation: As long as the content of one of the precious metals (platinum, gold and silver) reaches 2%, it is classified as 7 1 chapter. Because the content of gold accounts for 2%, this topic is classified according to gold alloy.
Example 2, ferrosilicon alloy (silicon content is 80%, iron content is 10%, and other elements are 10%).
Answer: 7202.2 100
Note that this question is not classified according to the high content of silicon. 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 question contains one of the listed elements, with silicon content accounting for 80%, and is classified as ferroalloy.
Example 3: Gold ingot (unwrought) containing 99.9% lead, 0.05% antimony, 0.03% tin and 0.02% iron by weight.
Answer: 780 1.9 100
Analysis: According to subhead note 1 in Chapter 78, this commodity belongs to unwrought lead whose other elements are mainly antimony by weight, so it is listed in this code according to specific names.