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归类总规则

归类总规则  

GENERAL RULES FOR THE
INTERPRETATION OF THE
  HARMONIZED SYSTEM  

货品在协调制度中的归类,应遵循以下规则:  

Classification of goods in the Nomenclature shall be governed by
the following Rules:  

规则一  

类、章及分章的标题,仅为查找方便而设;具有法律效力的归类,应按税目条文和有关类注或章注确定,如税目、类注或章注无其他规定,按以下规则确定。 

                      

1.The titles of Sections, Chapters and sub-Chapters are provided for
  ease of reference only
for legal purposesclassification shall be determined according to the terms of the headings and any relative
   Section or Chapter Notes and provided such headings or Notes do
   not otherwise require
according to the following provisions.  

规则二  

(一)品目所列货品,应视为包括该项货品的不完整品或未制成品,只要在报检时该项不完整品或未制成品具有完整品或制成品的基本特征;还应视为包括该项货品的完整品或制成品(或按本款规则可作为完整品或制成品归类的货品)在报验时的未组装件或拆散件。 

 

 

2.(a) Any reference in a heading to an article shall be taken to in-
      clude a reference to that article incomplete or unfinished provided that
as presentedthe incomplete or unfinished article has the essential character of the complete or finished article.
       It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or fin-
       ished by virtue of this Rule)
presented unassembled or disas-
       sembled.   

 

 (二)品目中所列材料或物质,应视为包括该种材料或物质与其他材料或物质混合或组合的物品。品目所列某种材料或物质构成的货品,应视为包括全部或部分由该种材料或物质构成的货品,由一种以上材料或物质构成的货品,应按规则三归类。 

  (b) Any reference in a heading to a material or substance shall be
    taken to include a reference to mixtures or combinations of that      material or substance with other materials or substances. Any
      reference to goods of a given material or substance shall be
      taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.   

规则三  

当货品按规则二(二)或由于其他原因看起来可归入两个或两个以上品目时,应按以下规则归类:  

3. When by application of Rule 2(b) or for any other reasongoods
   are
prima facieclassifiable under two or more headingsclassifi-
   cation shall be effected as follows:  

(一)列名比较具体的品目,优先于列名一般的品目。但是,如果两个或两个以上品目都仅述及混合或组合货品所含的某部分材料或物质,或零售的成套货品中的某些货品,即使其中某个品目对该货品描述得更为全面、详细,这些货品在有关品目的列名应视为同样具体。  

 

(二)混合物、不同材料构成或不同部件组成的组合物以及零售的成套货品,如果不能按照规则三(一)归类时,在本款可适用的条件下,应按构成货品基本特征的材料或部件归类。  

(b) Mixturescomposite goods consisting of different materials or
       made up of different components
and goods put up in sets for
       retail sale
which cannot be classified by reference to Rule 3
       (a)
shall be classified as they consisted of the material or
       component which gives them their essential character
insofar
       as this criterion is applicable.  

(三)货品不能按照规则三(一)或(二)归类时,应按号列顺序归入其可归入的最末一个税目。 

 

(c) When goods cannot be classified by reference to Rule 3(a) or
       Rule 3(b)
they shall be classified under the heading which
       occurs last in numerical order among those which equally merit
       consideration.  

规则四  

根据上述规则无法归类的货品,应归入与其最相类似的货品的品目。 

注释: 

4. Goods which cannot be classified in accordance with the above Rules
   shall be classified under the heading appropriate to the goods to
   which they are most akin.  

规则五  

 

除上述规则外,本规则适用于下列货品的归类: 

5. In addition to the foregoing Rulesthe following Rules shall apply
   in respect of the goods referred to therein:  

(一)制成特殊形状,适用于盛装某一或某套物品,适合长期使用的照相机套、乐器套、枪套、绘图仪器盒、项链盒及类似容器,如果与所装物品同时进口或出口,并通常与所装物品一同出售的,应与所装物品一并归类。但本款不适用于本身构成整个货品基本特征的容器。  

(a) Camera casesmusical instrument casesgun casesdrawing
       instrument cases
necklace cases and similar containersspe-
       cially shaped or fitted to contain a specific article or set of articles
suitable for long-term use and presented with the articles
       for which they are intended
shall be classified with such arti-
       cles when of a kind normally sold therewith. This Rule does
       not
howeverapply to containers which give the whole its es-
       sential character
  

(二)除规则五(一)规定的以外,与所装货品同时进口或出口的包装材料或包装容器,如果通常是用来包装这类货品的,应与所装货品一并归类。但明显可重复使用的包装材料和包装容器可不受本款限制。 

(b) Subject to the provisions of Rule 5(a) abovepacking materi-
      als and packing containers presented with the goods therein
      shall be classified with the goods if they are of a kind normally
      used for packing such goods. However
this provision is not
      binding when such packing materials or packing containers are
      clearly suitable for repetitive use  

规则六  

货品在某一品目项下各子目的法定归类,应按子目条文或有关的子目注释以及以上各条规则(在必要的地方稍加修改后)来确定,但子目的比较只能在同一数级上进行。除条文另有规定的以外,有关的类注、章注也适用于本规则。 

 

 

6. For legal purposesthe classification of goods in the subheadings of a heading shall be determined according to the terms of those sub-
   headings and any related Subheading Notes and
mutatis mutandis
   to the above Rules
on the understanding that only subheadings at
   the same level are comparable. For the purposes of this Rule the
   relative Section and Chapter Notes also apply
unless the context
   otherwise requires.