今天的这章内容是最细致也是一个承上启下的文章内容,需要认真看,需要你抽个时间,安静的看下。
🔹 How is the HTS Organized? | HTS 是如何组织的?
📌 To understand how goods are classified in the HTS, it is important to know a little more about the nomenclature structure.
📌 为了了解商品如何在 HTS 中分类,了解命名规则结构非常重要。
📌 HTS nomenclature is set up as a hierarchy.
📌 HTS 的命名规则是分层次的结构。
📌
Each HS chapter is given a 2-digit number, such as Chapter 08, which
covers “Edible Fruit and Nuts; Peel of Citrus Fruit or Melons.” All
provisions covering goods classified in this chapter start with the same
2 digits (e.g., 08).
📌 每个 HS 章节都有一个 2 位数字编号,例如第 08 章涵盖“可食用水果和坚果;柑橘类水果或瓜类的果皮”。所有涉及该章商品的规定都以相同的两位数开头(例如:08)。
HTS Chapter 8
📌
Within this chapter are 4-digit headings. These headings are listed in
the Heading/Subheading column. In the example, the appropriate heading
for "grapes, fresh or dried” is 0806. This description appears in the
Article Description column, and the article descriptions of headings are
not indented.
📌 在此章节内,有 4 位数字的标题,这些标题列在标题/子标题列中。例如,“新鲜或干燥葡萄”对应的标题是 0806。该描述出现在商品描述列中,标题的商品描述没有缩进。
📌 The objective of classification is to identify the most specific heading within Chapters 1 through 97 for each imported good.
📌 分类的目的是为每一件进口商品在第 1 至第 97 章中确定最具体的标题。
HTS Chapter 8 Heading 0806
🔹 Are Description Indentations Important? | 描述的缩进重要吗?
📌
The indented descriptions for classification of goods under a heading
become more specific at each subsequent level. For instance, in the line
after 0806, the 4-digit heading has been subdivided into two 6-digit
subheadings: 0806.10 and 0806.20. The descriptions beside 0806.10 and
0806.20 are indented and more specific – “fresh” and “dried."
📌 在标题下的描述缩进层次变得越来越具体。例如,在 0806 后的行中,4 位数字标题已被细分为两个 6 位数字子标题:0806.10 和 0806.20。0806.10 和 0806.20 旁边的描述有缩进,且更加具体——“新鲜”和“干燥”。
HTS indented descriptions for fresh and dried grapes
HTS 对新鲜和干葡萄的缩进描述
🔹 What are Statistical Reporting Numbers? | 什么是统计报告编号?
📌
Below the 6-digit subheading 0806.10, you'll see 8-digit subheadings
and corresponding descriptions. The two digits in the "Stat. Suffix"
column are added to the original 8-digit number to create a 10-digit
number. This is a "statistical reporting number" which is not part of
the legal text within the HTS but is important for collecting more
detailed trade data.
📌 在 6 位数字子标题 0806.10 下方,你会看到 8 位数字的子标题和相应描述。“统计后缀”列中的两个数字会与原 8 位数字结合,形成 10 位数字。这是“统计报告编号”,它不属于 HTS 法律文本的一部分,但对于收集更详细的贸易数据非常重要。
Statistical reporting numbers for fresh grapes.
新鲜葡萄的统计报告编号
🔹 Why are There so Many Levels of Classification? | 为什么会有这么多层次的分类?
📌
The classification structure is somewhat like a pinball game, in which
each article “drops down” through the hierarchy into narrower and
narrower categories, so that it is described in only one place in the
nomenclature.
📌 分类结构有点像弹珠游戏,每件商品“掉落”到层次结构中,逐步进入越来越具体的类别,因此它只能在命名规则中描述一次。
🔹 How do I Locate the Correct Classification of Goods? | 如何找到商品的正确分类?
📌
It may be fairly simple to locate the correct classification of some
items, especially for goods listed by name. For instance, handkerchiefs
are provided for by name in heading 6213, non-motorized bicycles in
subheading 8712.00, and batteries in headings 8506 and 8507.
📌 对于某些商品,尤其是名称明确的商品,找到正确的分类可能相对简单。例如,手帕在标题 6213 中有明确列出,无动力自行车在子标题 8712.00 中,电池在标题 8506 和 8507 中有列出。
HTS Classification numbers for handkerchiefs, bicycles, and batteries
手帕、自行车和电池的 HTS 分类编号
📌
In other cases, the product descriptions in some classifications may
seem to overlap, depending on the type of article you are classifying.
Consider the example of a kitchen paring knife with a ceramic blade.
Knives are generally found in in heading 8211 (“Knives with cutting
blades, serrated or not, …”). However, the chapter notes at the
beginning of Chapter 82 exclude articles with ceramic blades; thus, the
proper classification for ceramic knives is Chapter 69 as an article of
ceramics.
📌 在其他情况下,一些分类中的商品描述可能会重叠,具体取决于你所分类的商品类型。例如,陶瓷刀的厨房削皮刀通常在标题
8211 中(“带切割刀片的刀,是否带锯齿……”)。然而,82 章开头的章节注释排除了陶瓷刀具;因此,陶瓷刀具的正确分类是 69
章,作为陶瓷制品。
HTS Chapter Notes that excludes knives made of ceramics
排除陶瓷刀具的 HTS 章节注释
🔹 Do I have to Review the Notes for Each Section Before Determining my HTS Classification? | 在确定 HTS 分类前,我是否需要查看每个章节的注释?
📌
There are rules and guidelines within the HTS to consider when you look
for the correct classification at the 4-digit, 6-digit, 8-digit, and
10-digit levels. That is why it’s important to read the notes for each
section – so you can properly identify your products.
📌 在 HTS 中有一些规则和指导方针,帮助你在 4 位、6 位、8 位和 10 位层次上找到正确的分类。因此,查看每个章节的注释非常重要,这样你才能正确地识别你的产品。
📌
The goal of these guidelines is to describe the article “in its
condition as imported” (e.g., physical characteristics) into the Customs
Territory of the United States, just as a CBP employee would view it at
the port.
📌 这些指南的目标是描述商品“以进口时的状态”(例如,物理特性)进入美国海关领土,就像海关员工在港口看到它一样。
🔹 Now You Try Classifying a Product | 现在你来试试分类一个产品
📌 To understand the HTS hierarchy and the basics of classification, it helps to review an example.
📌 为了理解 HTS 的层次结构和分类的基本知识,查看一个示例会有所帮助。
📌 Where would we classify dried raisins?
📌 我们应该将干葡萄分类在哪个位置?
📍
First, start with Section II, Vegetable Products. Within Section II are
numerous chapters covering various vegetable products.
📍 1.首先,从第二部分“植物产品”开始。在第二部分内,有多个章节涵盖不同的植物产品。
📍
Chapter 8 covers “Edible Fruit and Nuts; Peel of Citrus Fruit or
Melons,” which includes grapes and raisins. The numeric classification
at the 4-digit level starts with 0801, which is the first entry in the
Heading/Subheading column for this chapter.
📍 2.第 8 章涵盖“可食用水果和坚果;柑橘类水果或瓜类的果皮”,其中包括葡萄和葡萄干。4 位数字分类从 0801 开始,这是该章节中标题/子标题列的第一项。
📍
We rule out heading 0801 (covering coconuts, Brazil nuts and cashew
nuts), and continue looking through the 4-digit classifications until we
see that heading 0806 covers “Grapes, fresh or dried.” That looks
promising!! It is the most specific heading in the chapter, so we limit
our effort to the provisions of this heading.
📍 3.我们排除了标题 0801(涵盖椰子、巴西坚果和腰果),继续查找 4 位数字分类,直到看到标题 0806 涵盖“新鲜或干燥葡萄”。这看起来很有前景!它是章节中最具体的标题,因此我们将重点关注这个标题的相关条款。
How do you know how to classify goods at the 6-digit, 8-digit and/or 10-digit level? | 如何确定商品在 6 位、8 位和/或 10 位级别的分类?
📍
Start by comparing the two 6-digit subheadings under heading 0806 and
choose the appropriate category for dried raisins.Then, look at the
subordinate 8-digit subheadings to identify the applicable tariff rate
line.Next, see if there is a 10-digit statistical reporting number that
applies.
📍 4.首先,比较标题 0806 下的两个 6 位子标题,并选择适合干葡萄干的类别。 接着,查看下属的 8 位子标题,确定适用的关税税率行。然后,查看是否有适用的 10 位统计报告编号。
📌 Ordinarily
when you classify goods, you also review the rules and guidelines of
the HTS that provide additional descriptions and clarifications.
📌 通常在分类商品时,你还需要查看 HTS 中的规则和指南,这些规则和指南提供了额外的描述和澄清。
📌
These include the HTS General Rules of Interpretation (GRIs), General
Notes (GNs), Section Notes, Chapter Notes, and nomenclature, as needed.
📌 这些包括 HTS 的通用解释规则(GRIs)、总注释(GNs)、章节注释、章节说明以及命名规则,视需要而定。
📌 At this point, we are introducing the tariff structure. The rules and notes are fully discussed later in this lesson.
📌 在这一阶段,我们介绍了关税结构,规则和注释将在本课后面详细讨论。
📍
We start down the list of descriptions at the first level of
indentation—and we see dried raisins listed in 6-digit subheading
0806.20.Then we need only to ask, “Do we want to
classify dried raisins made from seedless grapes (subheading 0806.20.10)
or other dried raisins (subheading 0806.20.20)?"
📍5.我们从第一级缩进的描述开始查看——我们看到干葡萄干列在 6 位子标题 0806.20 中。然后我们只需问:“我们是要把由无核葡萄制成的干葡萄干归类为(子标题 0806.20.10)还是其他干葡萄干(子标题 0806.20.20)?
📌Note that other types of dried grapes are classified in subheading 0806.20.90.
📌”注意,其他类型的干葡萄被归类为子标题 0806.20.90。
🔹 Let's Try Another Example | 我们再试一个例子
📌
Most analysts need a daily fix of coffee, sometimes resorting to the
caffeinated type to jump start another grueling day examining trade
issues. Where is regular (not roasted) caffeinated coffee classified in
the HTS?
📌 大多数分析师每天都需要一杯咖啡,有时还需要含咖啡因的咖啡来帮助启动新的一天,处理繁重的贸易问题。常规(非烘焙)含咖啡因的咖啡在 HTS 中分类在哪里?
📍 Start at the chapter level. Chapter 9 is titled “Coffee, Tea, Maté, and Spices,” so that's a good place to begin.
📍 1.从章节级别开始。第 9 章标题为“咖啡、茶、马黛茶和香料”,这是一个不错的起点。
📍
Heading 0901 covers "Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes containing coffee in any
proportion."
📍 2.标题 0901 涵盖“咖啡,无论是否烘焙或脱咖啡因;咖啡壳和皮;含有咖啡的咖啡替代品”。
📍 3.Voila! You've found it.
📍 看!你找到了。
HTS Classification for not roasted; not decaffeinated coffee
未烘焙;未脱咖啡因咖啡的 HTS 分类
📌 But the HTS offers even more detail.
📌 但是 HTS 提供了更多的详细信息。
📌
Below the subheading for “Not decaffeinated” additional categories are
enumerated at the statistical level.There are additional breakouts for
coffee categories (“Arabica” and “Other”).And at the 10-digit
statistical reporting level there are descriptions for “Certified
Organic” and “Other”.
📌 在“未脱咖啡因”子标题下,统计层面列出了更多的类别。咖啡类别(“阿拉比卡” 和 “其他”)有更多的细分。在 10 位统计报告编号层面,有“认证有机”和“其他”类别的描述。
🔹 Now You Try It! | 现在你来试试!
📌 Now, try following the example below in the HTS using a print copy or online at http://www.usitc.gov/tata/hts/bychapter/index.htm.
📌 现在,试着按照以下示例,在 HTS 中查找,使用纸质版或在线版访问:http://www.usitc.gov/tata/hts/bychapter/index.htm。
📌 Let's identify the appropriate classification for mufflers for motor vehicles.
📌 让我们找出适用于机动车消音器的正确分类。
📌 1. Start with Chapter 87, "Vehicles other than Railway or Tramway Rolling Stock, and Parts and Accessories Thereof."
📌 1. 从第 87 章开始,“铁路或电车车辆及其零部件和附件”。
📌
2. Within this chapter are various headings and subheadings for motor
vehicles and their parts. As you look for the best 4-digit heading and
description of mufflers 4-digit headings, you arrive at heading 8708,
“Parts and accessories of the motor vehicles of heading 8701 to 8705."
📌 2. 本章内有多个与机动车及其零部件相关的标题和子标题。在查找消音器的 4 位数字标题及描述时,你会找到标题 8708,“从 8701 到 8705 号标题的机动车零部件和附件”。
📌 3. You find mufflers and exhaust pipes classified in HTS subheading 8708.92.
📌 3. 你会发现消音器和排气管被归类于 HTS 子标题 8708.92。
📌 4. The appropriate classification appears to be HTS rate line 8708.92.50, "mufflers and exhaust pipes for other vehicles."
📌 4. 适当的分类是 HTS 税率行 8708.92.50,“其他车辆的消音器和排气管”。
📌
Note: The "other vehicles" descriptor means mufflers for vehicles other
than tractors suitable for agricultural use, which are classified in
the previous HTS rate line 8708.92.10.
📌 注意:“其他车辆”描述意味着适用于除农业用拖拉机外的车辆的消音器,这些车辆在前一条 HTS 税率行 8708.92.10 中进行了分类。
🔹 Exercise | 练习
📌
For this exercise, you will need to review the HTS in hard copy or
online in the Tariff Information Center
http://www.usitc.gov/tata/hts/bychapter/index.htm.
📌 在本次练习中,你需要查阅 HTS 的纸质版或在线版,可以通过关税信息中心访问:http://www.usitc.gov/tata/hts/bychapter/index.htm。
📌 What is the 8-digit classification for dairy cows other than purebred breeding animals imported for dairy purposes?
📌 用于乳制品目的的奶牛(非纯种繁殖动物)的 8 位分类是什么?
A.0101.29.00
B.0102.21.00
C.0102.29.20
D.0102.29.40
🔹Lesson 2 Summary | 第二课总结
📌
You've now learned how to locate the 4-digit, 6-digit, and 8-digit
classification in the Heading/Subheading column and the 10-digit
classification in the Statistical Suffix column as summarized here:
📌 现在你已经学会了如何在标题/子标题列找到 4 位、6 位和 8 位的分类,以及如何在统计后缀列找到 10 位的分类。
📌 Chapters have 2-digit codes and are consistent internationally.
📌 1.章节有 2 位数字代码,并且在国际上保持一致。
📌 Headings have 4-digit codes (the first two represent the chapter) and are consistent internationally.
📌2.标题有 4 位数字代码(前两位代表章节),并且在国际上保持一致。
📌 Subheadings have 6-digit codes (the first four represent the heading) and are consistent internationally.
📌 3.子标题有 6 位数字代码(前四位代表标题),并且在国际上保持一致。
📌
Tariff rate lines are subheadings that generally have 8-digit codes
(the first six represent the subheading) and are specific to the United
States.
📌 4.关税税率行是子标题,通常有 8 位数字代码(前六位代表子标题),并且特定于美国。
📌
Statistical reporting numbers have 10-digit codes (the first eight
represent the tariff rate line) that are not part of the legal text of
the HTS and are specific to the United States.
📌 5.统计报告编号有 10 位数字代码(前八位代表关税税率行),它们不属于 HTS 法律文本的一部分,并且特定于美国。
📌
Remember that these classifications are followed by the Article
Description to the right that corresponds to the 4-digit, 6-digit,
8-digit, or 10-digit classifications.
📌 请记住,这些分类后面有商品描述,位于右侧,与 4 位、6 位、8 位或 10 位分类对应。
📌 In the next section, you will learn about additional information in the HTS that helps you with classification.
📌 在下一节中,你将学习 HTS 中的更多信息,帮助你进行商品分类。
到这里这一节的内容就写完了,简单的看一遍没有用,你需要打开美国税局的官网,认真的实际操作一遍,胡这个内容其实就是操作的教程步骤。
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