Rule interpretation:
The titles of classes, chapters and sub-chapters are for convenience only.
It is not easy to divide tens of thousands of commodities into thousands of subheadings in the coding table. In order to find codes easily, the Harmonized System outlines the categories or chapters of commodities and gives them a title. Because there are many kinds of goods in reality, it is usually difficult for a category or chapter title to accurately summarize the goods in that category or chapter, so the titles of categories, chapters and sub-chapters are only for convenience and have no legal effect. In other words, not all the goods in the category chapter meet the description in the title. For example, the title of the fifteenth category is "base metal and its products", but many base metal products do not belong to this category. For example, copper buttons are classified as "miscellaneous products" in Chapter 96; Mechanical equipment made of base metal is classified in Chapter 84 "Nuclear reactors, boilers, machines, mechanical equipment and parts thereof"; For example, the title of Chapter 22 is "Beverage, Wine and Vinegar", but bottled distilled drinking water, which is usually regarded as beverage, is not included in this chapter, but should be included in Chapter 28 "Inorganic Chemicals", and there are many similar examples.
Paragraph 2: "Classification with legal effect shall be determined according to the provisions of the entry and the relevant category notes or chapter notes".
There are two meanings here. First, the legally effective commodity classification is to determine the commodity code according to the commodity name and related class notes or chapter notes; Second, many commodities can be directly classified according to the catalogue.
Here, we will introduce the functions of category annotations and chapter annotations (referred to as "annotations"). The function of annotations is to define the exact scope of items, categories and chapters. Commonly used methods are:
1. Define the commodity range of categories, chapters or items in the form of definitions, and explain the definitions of some commodities. For example, in note 1 (5) in Chapter 72, stainless steel is defined as alloy steel with carbon content of 1.2% and chromium content of 10.5% or above, regardless of whether it contains other elements. However, the manual of "Mechanical Engineering" in Encyclopedia of China stipulates that the chromium content of stainless steel is not less than 12%. Obviously, the provisions of the two are different, but the legal basis for the classification of the harmonized system is the former.
2. The method of enumerating typical cases. For example, in chapter 12, note 1 lists fruits mainly including oil crops under 1207; Another example is note 4 in chapter 25, which lists the main commodities classified as 2530 items.
3. Define the commodity scope of the project by listing the specific commodity names. For example, Note 4 in Chapter 30 defines that the commodity range of code 3006 consists of 1 1 commodities (see Note 4 in Chapter 30 for details).
4. Use exclusive clauses to list some commodities that cannot be classified into a certain category, a certain chapter or a certain code. For example, the note of chapter 1: This chapter includes all live animals, except the following items ... There are many such examples in class notes and chapter notes.
Some annotations combine the above annotation methods. For example, some annotations not only define, but also list a series of goods that are included or excluded. This will make the meaning clearer. For example, note 4 of Chapter 40, on the definition of "synthetic rubber".
The third paragraph "If there are no other provisions in the title, category notes or chapter notes" aims to make it clear that the title provisions and related category and chapter notes are the most important. In other words, they are the rules that should be considered first when determining the classification. For example, the notes of Chapter 3 1 stipulate that some codes in this chapter only include certain goods, so according to Rule 2 (2), these codes cannot be extended to include goods not included in the notes of this chapter. It should be noted here that the classification cannot be made according to Rule 2, because the items are unclear, regardless of whether there are provisions in the category notes and chapter notes, but only if there are no other provisions in the items, category notes and chapter notes.
Application example of rule 1:
Example 1:
Oxtail hair-> refer to the category and chapter name-Chapter 5 "Other animal products"-> There is no mention of oxtail hair in heading 05 1 1.
According to other animal products not listed, see Note 4 in Chapter 5: "Horse hair" includes the tail hair of Equidae and Bovidae. > on 05 1 19940.
Example 2:
Agricultural centrifugal water pump with metering device->; Refer to the titles of categories and chapters, which belong to Chapter 84. Mechanical goods can involve two codes: 84 13 liquid pump and 84248 100 agricultural instruments. > see the regulation in note 2 of chapter 84: items 840 1 to 8424 and items 8425 to 8480 should be returned forward. > so classified as 84 13 1900.
Application example of rule 1:
Example 1:
Oxtail hair-> refer to the category and chapter name-Chapter 5 "Other animal products"-> There is no mention of oxtail hair in heading 05 1 1.
According to other animal products not listed, see Note 4 in Chapter 5: "Horse hair" includes the tail hair of Equidae and Bovidae. > on 05 1 19940.
Example 2:
Agricultural centrifugal water pump with metering device->; Refer to the titles of categories and chapters, which belong to Chapter 84. Mechanical goods can involve two codes: 84 13 liquid pump and 84248 100 agricultural instruments. > see the regulation in note 2 of chapter 84: items 840 1 to 8424 and items 8425 to 8480 should be returned forward. > therefore, the goods listed in heading 84 13 1900 (I) should include the incomplete or unfinished goods, as long as the incomplete or unfinished goods have the basic characteristics of complete or finished goods at the time of import or export; It should also include the complete or finished goods that are not assembled or disassembled at the time of import or export (or goods that can be classified as complete or finished products according to this paragraph).
(2) The materials or substances listed in the heading shall be deemed to include articles which are mixed or combined with other materials or substances. Goods made of a certain material or substance listed in the item shall be deemed to include goods made of that material or substance in whole or in part. Goods consisting of more than one material or substance shall be classified according to Rule 3.
Rule interpretation:
This rule is divided into two parts. The first part actually expands the scope of coded goods, which has two meanings: the first meaning is that the goods listed in the item include their unfinished or unfinished products, as long as they have the basic characteristics of finished products or finished products, they should be included. For example, a car without wheels should be classified as a complete product, because its missing parts cannot affect the characteristics of the product itself. The second layer means that it should also be regarded as including the unassembled or disassembled part of the whole or finished product at the entrance or exit. For example, a complete car and a car lacking some parts are classified as complete vehicles. This provision is made because there are limited coded commodities, and it is impossible to list all kinds of commodities one by one. The concepts of unfinished products and semi-finished products are explained below:
1, incomplete product: refers to a commodity that is incomplete and lacks some parts but has the basic characteristics of a complete product. For example, a car without a tire or mirror should still be classified as a whole car, and it cannot be called a car just because a tire is missing; Portable computers that lack keyboards should still be classified as complete portable computers. If there is no such rule, you need to list each project that is missing a component separately. On the one hand, it is difficult to list all the entries, on the other hand, it is cumbersome and wastes directory resources.
2. Semi-finished products: refers to the goods that have the shape characteristics of finished products, but cannot be used directly, and can only be used after further processing. Such as a copper key blank that already has a key shape.
3. Goods that are not assembled or disassembled at the time of import due to reasons such as transportation, packaging and processing trade. For example, a complete set of mechanical and electrical products can become a complete finished product by simple assembly.
The meaning of the first part of rule 2 can be summarized as two points: the first is to expand the scope of the goods listed in the code, that is, not only the complete or finished goods, but also the incomplete products, semi-finished products and disassembled parts of the whole machine; Secondly, the use of this rule is conditional, that is, incomplete products or semi-finished products must have the basic characteristics of complete products (complete machines), and the disassembled parts must be complete sets of parts of complete products. In addition, it should be pointed out that the first part of rule 2 does not apply to the first to sixth categories of goods (chapter 38 and previous chapters).
The second part of rule 2 has two meanings. A substance listed in the first item includes a mixture or composition of the substance, which is also an expansion of the commodity scope of the article; Second, its application condition is that the added or combined things cannot lose the characteristics of the original goods. That is to say, mixed or combined goods do not seem to be classified into two or more items. For example, milk with sugar should also be classified as milk. Sweetened milk does not change the characteristics of milk. Therefore, there will never be a question of classifying sugar or milk. However, the salt added with pepper powder changed the characteristics of salt and changed its properties from salt to seasoning.
Application example of rule 2:
Example 1 (features of the whole machine):
Notebook computer without keyboard-> Cite chapter name: Articles belonging to Chapter 84 are classified as finished products according to Rule 2 (1), if semi-finished products have the basic characteristics of finished products-> According to Rule 1, refer to the notes in Chapter 84, without mentioning whether there is a specific list of the articles-> Refer to the articles in Chapter 84, and classify them into 847 1- according to the characteristics of automatic data processing of notebook computers. According to rule 2 (1), the whole machine is classified as 847 13000.
Example 2 (semi-finished products):
Knitted cotton that has been cut into shapes for gloves > refer to the category and chapter names, knitted cotton belongs to chapter 52, and gloves belong to chapter 6 1-> According to rule 2 (1), unfinished products should be classified as finished products if they have the basic characteristics of finished products-> refer to the notes of chapter 52 and chapter 6 1 according to rule/kloc-0.
Example 3 (Composition):
Aluminum chair is composed of backrest, bracket and seat plate, which can be assembled and used. > reference chapter name: Shang-> belonging to chapter 94 should be classified as 940 17900 according to rule 2 (2).
Article 3 When goods appear to be classified into two or more items according to Article 2 (2) or other reasons, they shall be classified according to the following rules:
(1) An item with a specific name takes precedence over an item with a general name. However, if two or more items only talk about a certain part of materials or substances contained in mixed or combined goods, or some goods in retail packaging, even if one item describes the goods more comprehensively and in detail, the names of these goods in related items should be regarded as equally specific.
(2) Mixtures, compositions made of different materials or ingredients and complete sets of retail goods, if they cannot be classified according to Rule 3 (1), shall be classified according to the materials or ingredients that constitute the basic characteristics of the goods under the applicable conditions of this paragraph.
(3) If the goods cannot be classified according to Rule 3 (1) or (2), they shall be classified as the last item that can be classified according to serial number.
Interpretation of Rule 3: The first part, "When goods appear to be classified into two or more items according to Rule 2 (2) or for any other reason, they shall be classified according to the following rules", which is the premise for the application of Rule 3. There are three rules, which can be summarized as follows:
1, specific column name;
2. Basic characteristics;
3. classify from the back.
These three provisions shall be applied in the order in which they appear in these Rules. Accordingly, Rule 3 (2) can only be used if it cannot be classified according to Rule 3 (1); Rule 3 (3) can only be used if it cannot be classified according to Rule 3 (1) and Rule 3 (2). (a) when a commodity involves two or more items, which one is more specific than the description of the commodity, it is classified as which one. However, if two or more tax items only talk about a certain part of materials or substances contained in mixed or combined goods, or some goods in retail packaging, even if the description of the goods in each tax item is more comprehensive and detailed, the listing of these goods in the relevant tax items should be regarded as equally specific. It is difficult to formulate several provisions to determine which list is more specific, but as a general principle, it can be understood as follows:
1. Compared with the category names of commodities, the specific names of commodities are more specific. For example, tight breasts
Clothing is a kind of underwear, which has two sizes, one is 6208 underwear and the other is 62 12 ladies' corset. The former is the class name and the latter is the specific product name, so it should be classified as 62 123000. If two tax codes belong to the same kind of goods, they can be compared in depth according to their functions (uses), and which function (use) is closer should be regarded as more specific.
2. If the name listed in an article clearly includes a certain commodity, then the article is more specific than other articles whose names do not completely include the commodity.
Application example:
Windshield wiper-> it may be classified into two tax codes: (1)8708 auto parts, (2) power tools in Chapter 85-refer to the notes in Classes 16, 17 and Chapters 84 and 85, without specific provisions-> According to Rule 3 (.
However, if two or more items only talk about certain materials or substances contained in mixed or combined goods, or some goods in retail packaging, even if one item describes the goods more comprehensively and in detail than the other items, listing these goods in related items should be regarded as equally specific. In this case, the goods shall be classified according to Rule 3 (2) or (3).
Rule 3 (2) is interpreted as follows:
1. The applicable conditions of the classification principle in this paragraph are as follows:
(1) mixture;
(2) Combined goods of different materials;
(3) Combined goods of different parts;
(4) Retail complete sets of commodities.
In addition, it must be noted that this paragraph can only be used if it cannot be classified according to Rule 3 (1). Only under the conditions stipulated in this paragraph can the goods be classified according to the materials or parts that constitute the basic characteristics of the goods.
2. The factors that determine the basic characteristics of different commodities are different. Generally speaking, the main features of a commodity can be comprehensively analyzed and determined according to many factors such as its appearance, mode of use, main purpose, purchase purpose, value ratio, trade habits, business habits, living habits and so on.
3. The term "retail complete sets of goods" as mentioned in this paragraph refers to goods that meet the following three conditions at the same time:
(1) consists of at least two different articles, which seem to be classified into different codes;
(2) Packaging several products or articles together to meet the special needs of an activity;
(3) Its packaging form is suitable for direct sales to users without repackaging the goods.
Application example:
Bagged instant noodles consisting of a cake, a dehydrated vegetable bag and a seasoning bag-> It may be classified as (1) pasta in Chapter 19, (2) dried vegetables in Chapter 7, and (3) seasoning in Chapter 9->; Refer to the notes in Chapters 19, 7 and 9. There is no specific provision-> According to Rule 3 (1), the pasta with the most definite item in Chapter 19 constitutes the basic characteristics of the whole bag of instant noodles, which is more specific than dried vegetables and seasonings. > should be classified as 19023030.
Rule 3 (3) can only be used for goods that cannot be classified according to Rule 3 (1) or Rule 3 (2). It stipulates that goods should be classified as equally worthy of consideration, and the order is arranged in the last item. However, codes or projects that are compared with each other can only be compared at the same level. That is to say, if it seems that a commodity can be divided into two or more items, and each item is equally specific, then it will be classified according to the item in the lower position in the commodity coding table.
Application example:
Light blue plain woven fabric, woven from 50% cotton and 50% polyamide staple fiber, weighing more than per square meter170g->; Refer to the titles of categories and chapters, chapter 52 of cotton and chapter 55 of polyamide-> check 1 1 notes, chapters 52 and 55, without mentioning the classification of this synthetic fiber fabric->; Check 1 1 notes in chapter 52 and chapter 55, and there is no mention of the classification of this synthetic fiber fabric->; According to polyamide, it should be 55 14. Therefore, goods that cannot be classified according to the above rules should be classified as the most similar goods from 55 1430 10.
Rule interpretation:
The term "most similar" as mentioned in these Rules refers to the similarity in name, function, use or structure. It is often difficult to unify understanding in actual operation. Generally speaking, this rule is not often used, especially in HS coding, where each item has a subtitle of "Other" and many chapters list "Items without goods listed" separately (such as codes 8479, 8543, 903 1, etc.). ) to accommodate the thoughtless goods. Therefore, the actual use frequency of Rule 4 is very low.
The usage of this rule is as follows:
Goods to be returned-> List the classified goods of the most similar goods-> Select the most suitable goods. In addition to the above rules, these rules apply to the classification of the following goods:
(a) made into a special shape only suitable for holding a certain piece or set of articles and suitable for long-term use, such as camera boxes, musical instrument boxes, gun boxes, drawing musical instrument boxes, necklace boxes and similar containers. If they are imported or exported at the same time and are usually sold together with articles, they should be classified together with articles. However, this paragraph does not apply to containers that constitute the basic characteristics of the whole cargo.
(2) Except as stipulated in Rule 5 (1), packaging materials or packaging containers that are imported or exported at the same time as the loaded goods, if usually used for packaging such goods, shall be classified together with the loaded goods. However, it is obvious that reusable packaging materials and containers may not be restricted by this paragraph.
Rule interpretation:
Rule 5 is a special clause about the classification of packaged goods.
Rule 5 (1) only applies to containers that meet the following requirements:
1. Made into a specific shape or form, specially used to hold an article or a set of articles, and some containers are also made into articles with special shapes.
2. Suitable for long-term use, and the service life of containers is commensurate with the service life of articles: "These containers also play a protective role when articles are not used".
3. Import or export together with articles, whether or not they are packaged separately from articles for transportation convenience; Containers imported or exported separately should be classified as corresponding items.
4. Usually sold with the content.
5. Packaging itself does not constitute the basic feature of the whole commodity, that is, packaging itself has no independent use value.
Rule 5 (1) does not apply to containers which themselves constitute the basic features of the whole commodity. For example, tea silver tea cans are expensive, far exceeding the price of tea, which has formed the basic characteristics of the whole goods and should be classified as silver products under the tax heading of 71141100; Another example is a complete set of decorative porcelain bowls for candy, which should be classified according to porcelain bowls instead of candy.
Rule 5 (2) is actually a supplement to Rule 5 (1). When packaging materials or containers do not meet the requirements of Rule 5 (1), if they are usually used to package a certain kind of goods, they should be classified together with the goods. However, this paragraph does not apply to obviously reusable packaging materials or containers. For example, cylinders containing compressed liquefied gas should be classified as steel and liquefied gas respectively.
Because the Harmonized System code has five and six subheadings. Therefore, it is necessary to make provisions on the classification rules of five-or six-digit subheadings, and this is how Rule Six came into being. The legal classification of goods under a certain item should be determined according to the provisions of subheadings or the notes of related subheadings and the above rules, but the comparison of subheadings can only be carried out at the same level. Unless otherwise stipulated in the Harmonized System, relevant category notes and chapter notes are also applicable to these Rules.
Rule interpretation:
1. The above rules 1 to 5 can be modified if necessary and applied to all levels of subheadings under the same project.
2. The term "same numerical level" in Rule 6 refers to the same numerical level or the same numerical level. Therefore, when considering the classification of two or more five-digit subheadings under the same project according to Article 3 (1), we can only determine which five-digit subheadings listed are more specific or similar according to the relevant five-digit subheadings. Only when the five-digit subheadings with more specific names are determined and the six-digit subheadings are subdivided under this subheading can we consider which of these six-digit subheadings should be classified according to the related six-digit subheadings.
3. "Except as otherwise provided in the provisions" refers to the case that the notes of classes and chapters are inconsistent with the provisions of subheadings or subheadings. For example, the range of "platinum" specified in Note 4 (2) of Chapter 7 1 is different from that specified in Note 2 of Sub-item of Chapter 7 1. Therefore, when explaining the scope of subtitle numbers. 71101and 7110/9, subhead note 2 should be adopted, and note 4 (2) in this chapter should be ignored. That is, the application order of class, chapter annotation and subtitle annotation is: subtitle annotation-chapter annotation-class annotation.
4. The sum of all six-digit subheadings under five-digit subheadings shall not exceed the range of five-digit subheadings; Similarly, the sum of all five-digit subheadings under a four-digit tax item shall not exceed the commodity range of its four-digit tax item.
In short, rule 6 indicates that goods can only be regarded as being classified into appropriate five-digit or six-digit subheadings after being classified into appropriate four-digit categories, and in any case, the five-digit subheadings shall take precedence over the scope or comments of the six-digit subheadings. In addition, rule 6 stipulates that only subheadings belonging to the same level can be compared and classified to determine which subheading is more suitable; Comparative method is peer comparison method and layer-by-layer comparison method.
Application example:
Metal chair with cushion for haircut > Items that can be involved: 940 1 and 9402->; Because these two subheadings are not at the same 4-bit level, they cannot be compared->; So we must first see which 4-digit item is more suitable-9402-> column name 9402 is more specific-> more specific; The comparison under 9402 should be 9402 10 10.