Product classification procedures and common mistakes

Strictly classifying the operating procedures according to the classification of goods is the basis for correct problem solving.

When categorizing a specific commodity, the first step is to initially determine which of the two types of harmonization system it is, that is, to determine the approximate scope of the 21 categories and 97 chapters in the names and codes of import and export commodities. Which category it belongs to. According to the detailed description of the product, such as its composition, processing degree, specifications, structure, purpose, and other factors, determine its eight-digit code in the coordination system.

(a) The breakdown of the operating procedures for commodity classification is as follows:

Determine the heading (four-digit code) in the first step:

Defining “characteristics of goods to be categorized” - access to titles, chapter headings - listing chapter headings that may be included - reviewing the article titles and notes in the corresponding chapters, if the product is visible, identifying the headings - if not specified Use the general rule of classification to determine the item.

The second step is to determine the subheadings (five to eight-digit coding):

Note that the sub-items of the same level can be compared.

(B) The wrong place to solve the problem when classifying items

One of them: The characteristics of the goods to be classified cannot be grasped

Usually, when the classification of the coordination system is based on the natural attributes of the goods, the raw materials are stamped; the finished products are stamped according to their own principles, functions, and uses; for import and export commodities that are difficult to classify by common classification marks, miscellaneous products are used. For the name of the special class, chapter.

Therefore, the first thing to judge is whether the product to be categorized is based on the characteristics of raw materials and materials, whether it is based on the features of the principle, function, and use, or whether it should be included in miscellaneous products. The following is a description of the procedures relating to clarifying the “characteristics of goods to be classified” when classifying items.

Example 1: Internal combustion engine for four-cylinder cars with a cylinder capacity of 1500 milliliters (97-year customs clearance qualification for the national unified examination product classification test)

Explanation: The internal combustion engine of an automobile is a zero and a component of a car in terms of its usage. It is a machinery in terms of functions. It refers to the class and chapter titles. When it is regarded as the former, it should be categorized into Chapter 87 vehicles, their parts and accessories, but the railway. Except for its tramway vehicles; when viewed as the latter, it shall be classified into Chapter 84 nuclear reactors, boilers, machinery, machinery and its parts, with the corresponding headings of 87.08 and 84.07, respectively.

Example 2: Porcelain faucets for use in corrosive fluids (made of porcelain with a Mohs hardness of 9 or less) (2001 National Qualification Standard for Commodity Qualification Examinations).

Explanation: From the point of view of the commodity composition material, it is a porcelain product, and from a commodity use point of view, it is a special universal part. When referring to classes and chapter headings as the former, it would seem that they should be attributed to Chapter 69 ceramic products; when it is the latter, they should be categorized as Chapter 84... Machines, machinery and their parts.

In addition, the classification of goods will sometimes give some unrelated conditions, such as origin, brand, etc., should pay attention to avoid the impact of these factors on the classification of ideas and interference.

E.g:

1. China produces lacquer (in the second half of 1998, the national unified examination for commodity declaration qualifications);

2. Carton packaging, dry fans made of mung bean flour with a net weight of 5kg (in the second half of 1998, the national unified examination for the customs declaration qualification of the goods);

3, Mercedes-Benz cars with electric motor windshield wiper (in 2001 the national uniform qualification examination of goods classification test questions) given the conditions of "Chinese production", "carton packaging", "Mercedes" has nothing to do with the classification.

Second: misuse the title as a legal basis for classification

In the classification of commodities, the titles of chapters, chapters, and chapters do not have legal effect, but are designed for ease of searching.

Example: asbestos helmet (hat lined with cotton woven fabric lining) (2000 customs declaration qualification national unified product classification test questions)

Explanation: As soon as some candidates saw the hat, they classified the goods in Chapter 65 in accordance with the chapter heading Caps and Parts of Chapter 65, and then sub-item 6506.1000.

The product appears to be both a cap (by use) and an asbestos (by material). When acting as the former, it should appear in 65.06 of the 65th chapter, and when it is the latter, it should appear in the 68th chapter of the 68.12.

After reviewing the notes in the two chapters, it is known from Chapter 65, note 1(2) that chapter 65 does not include asbestos caps (heading 68.12). The provisions of heading 68.12 specifically include asbestos products (eg yarns, wovens, garments, caps...). Since the chapter titles do not have legal effects when categorized, the correct categorization method is classified according to the provisions of the articles and annotations. The title goods should be classified into sub-items 6812.9100.

Third: ignore the use of annotations to resolve the classification

The commentary is to define the exact scope of the goods belonging to the various types, chapters, items, and subheads of the coordination system, to simplify the text of the articles and subheadings, eliminate cross-cutting of product classifications, and ensure the uniqueness of the classification of goods. It is very important to Class basis. Where goods appear to fall into two or more categories, special consideration should be given to using annotations to identify the categories. Particular attention should be paid to the annotation requirements concerning the classification priority, the division of multiple coding boundaries, the classification principle, and the exclusiveness.

Example 1: The original ink painting more than 100 years old is of collectible value (the 23rd title of the 2000 National Qualification of Customs Qualification National Unified Examination Commodity Classification Questions)

Explanation: The original ink painting is a hand-painted work of art. The reference and chapter titles should be classified in Chapter 97. It seems to be both hand-painting and antiquities for more than 100 years. As the former, it should be classified as heading 97.01 Paintings, pastels, and other formalities; if it is the latter, it should be classified in heading 97.06 as an antique for more than 100 years.

Because chapter 97, note 4(2) states that heading 97.06 does not apply to articles that can be attributed to other articles in the chapter, the original ink paintings over 100 years old should be classified in heading 97.01 and eventually in subheading 9701.1010. The key to this question is to keep in mind that the notes and the item clauses are at the same priority when categorized. If we ignore the use of annotations, we will mistakenly use the method of classifying the rules in the third (3) category from the back into category 97.06. This method is of course a wrong choice.

Fourth: Misuse of the classification of the general rules

The general rule of classification is the general principle that must be followed when classifying a commodity. Its application condition is that it can be applied only if the articles and comments do not resolve the classification. It has been emphasized when explaining the general rule of classification, and it is not repeated here.

(3) Mistakes in the procedural errors in subcategorization are mainly due to errors in the following two aspects. Mainly in the following two aspects.

One of them: Misclassify subcategories before category

Example: Vinyl Chloride-Vinyl Acetate Copolymer, containing 60% by weight of vinyl acetate monomer unit (water dispersion) (question 28 of the National Qualification of Customs Brokers in the second half of 1999)

Explanation: Vinyl chloride-vinyl acetate copolymer is a saturated synthetic material of vinyl chloride and vinyl acetate as a comonomer. It is a plastic. Refer to chapter 39 for plastics and their products.

Because this item is a primary shape, it should be categorized as Chapter 1. This sub-chapter does not show clearly the list of vinyl chloride-vinyl acetate copolymers. The polymer of which the largest weight of the comonomer units in this compound is classified is classified. Classified as vinyl acetate polymer by weight, classified in heading 39.05.

Because there is an “other” subhead under item 39.05, subcategory classification should be handled according to subheading Note 1, that is, because the content of vinyl acetate in this item is less than 95%, it cannot be regarded as polyvinyl acetate, but should be considered The vinyl acetate copolymer was eventually assigned to subhead 3905.2100. However, many candidates were unaware of vinyl chloride-vinyl acetate copolymers and were busy looking at the subheadings for help. When found under heading 39.04 there was vinyl chloride. After the subheading of the list of vinyl acetate copolymers, 3904.3000 was erroneously interpreted as positive.

Second: Compare non-level subheads

The items were collated, but because they ignored the classification of subcategories should be in accordance with the principles stipulated in the general rule of classification 6 - the comparison of sub-purposes can only be carried out on the same level, and the previous work was abandoned.

In addition, attention should also be paid to the problem-solving ideas and categorization techniques that often appear in high-frequency commodity test questions. Such as animals, plants and foodstuffs; chemical industry; plastics, rubber; paper; textiles; metals; electromechanical devices and so on. Problem-solving ideas and exam-taking skills need to be practiced through a lot of practice to become perfect.