1, complete classification: when a finished product is classified, it is first classified according to its complete name. Our professional customs declaration and customs call this classification specific classification, that is, the name of your finished product is exactly the same as or basically the same as a commodity code (HS code) in the commodity code book. For example, frozen beef tongue has a special code of 02062 100. Frozen beef liver is 02062200), which is rare, because as a tool code book, it is impossible to cover all the commodity names in the world. Moreover, the same commodity names are different, so many people just give a commodity name and let others check the code, which is tantamount to looking for a needle in a haystack! Remember, when you provide a name, the more information about its purpose, purpose, composition, materials, etc. The better!
2. Usage classification: If the name of a commodity does not have a clear corresponding code, immediately consider its use and function, and find the corresponding classification according to this use. For example, Gree split two air conditioners, which belong to the category of machines, went to chapter 84, then searched in the 84 15 air conditioner, and then found the cooling capacity ≤ 4,000 kcal/hour), which accounted for a large proportion of import and export goods.
3. Mixed classification: (also called component classification) If there are several components in a finished product, and none of the corresponding codes completely correspond to the name of the finished product, it should be classified according to the materials or components that constitute the basic characteristics of the finished product. For example, there is no specific corresponding code for the iron clothes rack, and such a specific use can not be found from the purpose. We can only start with materials, such as steel 73, other steel 7326, non-industrial steel wire products or other non-industrial steel. This situation also accounts for a large proportion of import and export goods, so when you provide information, try to provide materials and components clearly. Electrical products describe voltage and power, while automobile products describe what automobiles are used for, automobile displacement and so on. )
4. The latter classification: In the third case, when two or more codes are applicable according to the material classification, the code with the lower code is preferred. Just like the example of iron hangers I mentioned above, we should choose and classify them vaguely: (also called nearest classification) With the rapid development of science and technology, a large number of new products appear constantly, and there is often a feeling that we can't start, so we have to find the closest one according to the use first, and then the closest one according to the material. In this case, neither importers nor exporters, customs declaration companies nor even customs can say that they are completely correct. It is best to be a professional customs declaration company with rich customs declaration experience, and use their rich customs declaration knowledge and good social relations to save the trouble of customs declaration.
1. This harmonized system systematically lists the goods in international trade and divides them into categories, chapters and sub-chapters. Each category, chapter or sub-chapter has a title, and lists the range of goods included as accurately as possible. However, in many cases, there are many kinds of goods classified by a certain category or chapter, and it is impossible to list all the titles of categories and chapters. Two, therefore, the title at the beginning of this rule is "just for the convenience of retrieval". Therefore, the title has no legal effect on commodity classification.
Three, the second part of the rules, commodity classification should be determined according to the following principles:
(a) Notes according to the terms of the project and any relevant categories and chapters;
(2) If there are no other provisions in the project terms or class and chapter notes, it shall be determined according to the provisions of Rules 2, 3, 4 and 5.
Four, the provisions of the above three (a) is very clear, many goods can be classified into the harmonized system without the help of other provisions of the general classification rules [for example, live horses (articles, medical supplies (articles) are mentioned in note 4 of chapter 30].
Five, the above three (two):
(1) The term "if there are no other provisions in the notes of items, categories and chapters" aims to make it clear that the notes of items and any related categories and chapters are the most important, in other words, they are the first provisions to be considered when determining the classification. For example, the notes in chapter 3 1 stipulate that some items in this chapter only include specific goods, so these items cannot be extended to include goods that can be classified into these items according to the provisions of rule 2 (2).
(2) The phrase "in accordance with rules 2, 3, 4 and 5" means rule 2:
1. The goods are incomplete or unfinished at the time of inspection (for example, bicycles without seats and tires), and
2. The goods submitted for inspection are unassembled or disassembled parts (such as bicycles with all parts submitted for inspection together), and their parts can be classified separately according to their own attributes (such as tires and inner tubes) or classified as "parts" of these goods.
As long as the provisions of Rule 2 (1) are met, and there are no other special provisions in the project regulations or category and chapter notes, the above goods shall be classified as complete products or finished products.
Rule number two
(1) As long as the incomplete or unfinished goods have the basic characteristics of complete or unfinished goods at the time of inspection, the goods listed in this tax item shall be regarded as including the incomplete or unfinished goods of the goods; It shall also be deemed to include the intact or finished goods that have not been assembled or disassembled during inspection (or goods that can be classified as intact or finished goods according to the provisions of 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 the principle of Rule 3.
Precautions:
Article 2, paragraph 1
(Incomplete or unfinished products)
The first part of 1. Rule 2 (1) expands the scope of all listed items, including not only complete items, but also incomplete or unfinished products of items, as long as they have the basic characteristics of complete or finished products at the time of inspection.
Two, the provisions of this rule also apply to the blank, unless the blank has been specifically listed in a project. The so-called "blank" refers to an article that already has the general shape or outline of a finished product or part, but cannot be used directly. Except in rare cases, they can only be used for processing into finished products or parts (for example, a plastic bottle with an initial shape is a tubular intermediate product with one end closed and the other end is a threaded bottle mouth, and the bottle mouth can be closed with a threaded cap, and the part below the threaded bottle mouth is ready to expand to the required size and shape).
Semi-finished products (for example, common rods, plates, pipes, etc.). ) does not have the basic shape of the finished product, should not be regarded as "blank".
Three, in view of the first to sixth categories of goods, the provisions of this part of the rules generally do not apply to the goods included in these six categories.
Four, a few examples of the application of this rule, see the general description of the relevant categories and chapters (for example, the sixteenth category and the sixty-first, sixty-second, eighty-sixth, eighty-seventh and ninety chapters).
Article 2, paragraph 1
(Unassembled or disassembled part of an article)
5. The second part of Rule 2 (1) stipulates that the unassembled or disassembled parts of a complete product or finished product shall be classified as the same item of the assembled product. Goods are sent for inspection in the form of unassembled or disassembled, usually because of the need of packaging, loading and unloading or transportation, or for the convenience of packaging, loading and unloading or transportation.
Six, the provisions of this paragraph also apply to the semi-finished products or unfinished products submitted for inspection in the form of unassembled or disassembled, as long as they are treated as complete products or finished products according to the provisions of the first part of these rules.
7. The term "parts that are not assembled or disassembled during inspection" as mentioned in these Rules refers to articles whose parts can only be assembled by fasteners (screws, nuts, bolts, etc.). ) or by riveting, welding and other assembly methods.
The complexity of the assembly method can be ignored, but its components do not need further processing into finished products.
If the unassembled part of an article exceeds the quantity required to assemble the finished product, the surplus part should be classified separately.
Eight, examples of the application of this rule, see the relevant categories, chapters (such as the sixteenth category and chapter 44, chapter 86, chapter 87 and chapter 89).
Nine, in view of the first to sixth categories of goods, the provisions of this part of the rules generally do not apply to the goods included in these six categories.
Article 2, paragraph 2
(mixture or composition of different materials or substances)
10. Rule 2 (2) is about mixtures and combinations of materials or substances, as well as goods consisting of two or more materials or substances. It is suitable for items that list a certain material or substance (for example, the item lists "ivory") and items that list commodities made of a certain material or substance (for example, the item lists "natural cork products"). It should be noted that this rule can only be applied if there are no other provisions in the terms of the item and the notes of the class and chapter (for example, if the item is listed as "liquid lard, unmixed", this rule cannot be applied).
Mixtures listed as modulated products in the category, chapter notes or entry provisions shall be classified according to the provisions of rule 1.
XI。 The purpose of these Rules is to extend any item listing a certain material or substance to include the mixture or combination of the material or substance and other materials or substances, and to extend any item listing goods made of a certain material or substance to include goods partially made of the material or substance.
12. However, these projects should not be extended to include goods that do not meet the requirements specified in the project according to the provisions of rule 1; This happens when another material or substance is added, which makes the goods lose the characteristics listed in the original item.
Thirteen. At the end of these rules, it is stipulated that mixtures and combinations of different materials or substances, as well as goods composed of more than one material or substance, must be classified according to the principle of rule 3 if they seem to belong to two or more articles.