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陈闯
2025-02-19 16:10

HTS Notes | HTS 注释


❓ What are HTS Notes? | 什么是 HTS 注释?

📖
The HTS includes general notes, section notes, chapter notes, U.S.
notes, and statistical notes. You’ll learn about all of them in this
lesson.
📖 HTS 包括总注释、章节注释、章注、美国注释和统计注释。本课程将介绍所有这些注释。

🔹 General Notes | 总注释


📖
The HTS General Notes (GNs) contain the rules for applying the HTS.
They are U.S. provisions that explain the various rates of duty in the
HTS, the countries to which they pertain, and any rules or conditions
that must be met to obtain particular tariff treatment, such as rules of
origin.
📖 HTS 总注释(GNs)包含应用 HTS 的规则。这些是美国的规定,解释了 HTS 中各种关税税率、适用的国家,以及获取特定关税待遇(如原产地规则)所需遵守的规则或条件。

📖 GNs have legal status and provide authoritative guidance on many aspects of tariff structure and programs.
📖 总注释具有法律效力,并为关税结构和程序的许多方面提供权威指导。

📖 Currently, there are a total of 36 GNs, some of them enacted by Congress and others proclaimed by the President.
📖 目前,共有 36 条 GNs,其中一些由国会制定,另一些由总统宣布。

📖
GNs 1-3 and GN 15 deal with matters throughout the HTS, and the other
GNs deal with specific tariff programs or agreements, such as USMCA and
the Agreement on Trade in Civil Aircraft.
📖 GNs 1-3 和 GN 15 涉及整个 HTS 的事项,其他 GNs 处理特定的关税程序或协议,例如 USMCA 和民用飞机贸易协议。

📖 Remember to consult the General Notes for rules and conditions that apply to the products in your area of responsibility.
📖 记得查阅总注释,了解适用于您负责领域内产品的规则和条件。

📖
Remember! Although USITC analysts and other users may become highly
familiar with the HTS and classification principles, CBP is the only
U.S. government agency authorized to classify imported goods.
📖 记住!虽然 USITC 分析员和其他用户可能非常熟悉 HTS 和分类原则,但 CBP 是唯一被授权对进口商品进行分类的美国政府机构。

🔹 What do General Notes Cover? | 总注释涵盖什么内容?


📖 GNs cover the treatment of goods imported under each preference program or free trade agreement (FTA).
📖 总注释涵盖在每个优惠计划或自由贸易协议(FTA)下进口商品的处理。

📖
Each of these programs and FTAs have unique rules of origin that must
be met for each shipment and established by proper documentation.
📖 这些程序和自由贸易协议都有独特的原产地规则,必须通过适当的文件来确认每一批货物符合这些规则。

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📖
For preference programs, goods must usually be a “product of” the
beneficiary country under the legal principle of substantial
transformation or be entirely from that country. They must also usually
meet minimum value content and other standards.
📖 对于优惠计划,商品通常必须是受益国的“产品”,根据实质性转化的法律原则,或完全来自该国。它们通常还需要满足最低价值含量和其他标准。

📖
For FTAs, goods may qualify if they wholly originate in the FTA region,
or by meeting tests based on tariff classification changes, minimum
regional value content, and/or specific processing.
📖 对于自由贸易协议(FTA),如果商品完全来源于FTA区域,或通过满足基于关税分类变化、最低地区价值含量和/或特定加工要求的测试,则商品可能符合条件。

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📖
You will learn more about international agreements and GNs in the
forthcoming lesson, "Special Harmonized Tariff Schedule Provisions."
📖 您将在即将到来的课程《特殊协调关税表条款》中了解更多关于国际协议和总注释的内容。

🔹 What are Section Notes? | 什么是章节注释?

📖
Section notes, which are legal notes, appear at the beginning of a
section. These notes may apply to all, or a stated portion of, any
section.
📖 章节注释是法律注释,通常出现在章节的开头。这些注释可能适用于整个章节,或某个特定部分。

📖
These notes may dictate the use of particular terms or the meaning of
stated principles in the covered provisions, or they may state which
goods are included in or excluded from the section.
📖 这些注释可能规定特定术语的使用或在所涉及条款中的原则含义,或说明哪些商品包含在该章节内,哪些商品被排除在外。

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Section XI Note 7

📖
For example, in Section XI: Textiles and Textile Articles, the term
“made up” as used in reference to textile articles is explained in
section note 7.
📖 例如,在第 XI 部分:纺织品及纺织制品中,章节注释 7 解释了在提及纺织制品时使用的“制作完成”一词的含义。

📖 Using this explanation, headings or subheadings in chapters 50 through 63 that use the term "made up" can be understood.
📖 通过这个解释,可以理解第 50 到 63 章中使用“制作完成”一词的标题或子标题。

🔹 What are Chapters and Chapter Notes? | 什么是章节和章节注释?

📖
HS “chapter notes” are internationally prescribed legal language under
the HS, and thus cannot be deleted or changed unilaterally by HS
participating countries.
📖 HS 的“章节注释”是国际上规定的法律语言,因此参与 HS 的国家不能单方面删除或更改这些注释。

📖 Chapters may also contain “additional U.S. notes” applicable at the HTS 8-digit level.
📖 章节还可能包含适用于 HTS 8 位税号的“额外美国注释”。

640?wx_fmt=png&from=appmsg&tp=webp&wxfro
HS Chapter Note

📖
In addition, chapters may contain “heading notes” or “subheading notes”
that explain the coverage of an individual 4- or 6-digit HS provision,
or “U.S. subheading notes” applicable at the 8-digit level.
📖 此外,章节可能包含“标题注释”或“子标题注释”,解释个别 4 位或 6 位 HS 规定的适用范围,或适用于 8 位税号的“美国子标题注释”。

640?wx_fmt=png&from=appmsg&tp=webp&wxfroSubheading Note

🔹Chapters 98 and 99 Notes | 第 98 和第 99 章注释


📖
 In chapters 98 and 99, which are reserved for national use by each
HS-adopting country, the chapter and subchapter notes may establish the
criteria for obtaining the duty treatment in those chapters.
📖 第 98 和第 99 章注释:第 98 和第 99 章为每个 HS 采用国保留使用,章节和子章节注释可能建立获得这些章节关税待遇的标准。

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📖
The chapter notes will also explain whether duty rates are applied in
addition to, or in place of, the otherwise applicable rate in chapters
1-97.
📖 章节注释还会解释是否在第 1 到第 97 章的适用税率基础上额外征收,或是否替代适用的税率。

🔹 What are U.S. Notes? | 什么是美国注释?

📖
U.S. Notes appear in chapters 98 and 99. These notes are enacted by
Congress or proclaimed by the President. Thus, they have legal status
and must be consulted in classifying goods.
📖 美国注释出现在第 98 和第 99 章。这些注释由国会通过或总统宣布,因此具有法律效力,在商品归类时必须参考。

📖
Like their international counterparts, these notes may explain the
meaning of terms in, or coverage of, the 8-digit U.S. subheadings, but
they cannot expand or narrow the legal meaning and coverage of the
international legal notes.
📖 与国际注释类似,这些注释可以解释 8 位美国子标题中术语的含义或适用范围,但不能扩展或缩小国际法律注释的法律含义和适用范围。

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Chapter 98 U.S. Notes

📖 These notes are explained in more detail in the forthcoming lesson, "Special Harmonized Tariff Schedule Provisions."
📖 这些注释将在即将到来的课程《特殊协调关税表条款》中详细解释。

🔹 What are Statistical Notes? | 什么是统计注释?

📖
In addition to the general statistical notes that cover the whole
schedule, section or chapter statistical notes provide definitions of
terms used at the non-legal 10-digit (statistical reporting number)
level or explain how import and export data are to be reported.
📖 除了涵盖整个税则的总统计注释外,章节或部分的统计注释提供了在非法律性质的 10 位(统计报告编号)级别使用的术语定义,或解释进出口数据的报告方式。

📖 In chapters 98 and 99, “double reporting” of data is often required.
📖 在第 98 和第 99 章中,通常要求进行数据的“双重报告”。

📖
This procedure requires the importer to use the “permanent” 10-digit
provision from chapters 1-97 for a product along with the pertinent
8-digit provision from chapter 98 or 99.
📖 此程序要求进口商使用第 1 到第 97 章中的“永久” 10 位税号与第 98 或第 99 章中的相关 8 位税号一起使用。

📖 You will learn more about this in the forthcoming lesson, "Special Harmonized Tariff Schedule Provisions."
📖 您将在即将到来的课程《特殊协调关税表条款》中学习更多内容。

640?wx_fmt=png&from=appmsg&tp=webp&wxfroChapter 98 Statistical Notes


📝 Now You Try It
📝 现在轮到你来尝试

1️⃣ First, open the HTS http://www.usitc.gov/tata/hts/bychapter/index.htm and go to Chapter 72.
1️⃣首先,打开 HTS 网站 http://www.usitc.gov/tata/hts/bychapter/index.htm,然后进入第 72 章。

2️⃣ Go to heading 7228 and read the description for steel bars and rods. You will see the phrase “other alloy steel.”
2️⃣ 找到 7228 号税则号列,阅读其中关于钢棒和钢杆的描述,你会看到短语“other alloy steel”(其他合金钢)。

3️⃣ To find out the composition of steel covered by this heading, go to the chapter notes at the front of the chapter.
3️⃣ 要了解该税则号列涵盖的钢材成分,请查看本章前面的章节注释。

4️⃣
Note 1(f) of chapter 72 describes the term "other alloy steel." If you
are reading the description in subheading 7228.30.20 and see the phrase
“ball-bearing steel,” go to additional U.S. note 1(h) at the front of
chapter 72 to see the specifications.
4️⃣ 第 72 章的注释 1(f) 对“other
alloy steel”(其他合金钢)一词进行了定义。如果你在阅读 7228.30.20 子目时看到“ball-bearing
steel”(轴承钢)一词,请前往第 72 章前面的美国附加注释 1(h) 以查看具体规定。

📚 Now you will review what you've learned in this lesson.
📚 现在,你将回顾本课所学内容。

📌 Lesson Summary | 课程总结


📖
So far, you have learned how to locate an item by section and by
chapter and you know that reviewing GRIs, GNs, Section Notes, Chapter
Notes, U.S. Notes, and Statistical Notes provides further information
about classification.
📖到目前为止,您已经学习了如何通过章节和税号查找商品,并且知道通过查看 GRI、GN、章节注释、章注、美国注释和统计注释,能进一步提供有关分类的信息。

📖 The table below summarizes some key points about the different types of notes.
📖 下表总结了关于不同类型注释的一些关键点。

下面是整理好的中英对照表格,方便你复制粘贴:

Feature 

Description(描述)📖

General Rules of Interpretation (GRIs) 一般解释规则    

GRIs
outline the method used to determine a product’s classification. they
are meant to be applied in sequence to particular goods until the goods
can be classified. 
一般解释规则(GRIs)规定了确定产品分类的方法。GRIs 应按顺序适用于特定商品,直到商品能够被正确归类。

   

General Notes (GNs) 总注    

GNs
are the rules for applying the HTS. They explain the various rates of
duty in the HTS, the countries to which they pertain, and any rules or
conditions that must be met to obtain particular tariff treatment.
总注(GNs)是实施 HTS 的规则,解释 HTS 中的不同税率、适用的国家,以及获得特定关税待遇所需满足的规则或条件。

   

GNs
provide authoritative guidance on many aspects of tariff structure and
programs and cover the treatment of goods imported under a preference
program or a free trade agreement (FTA).
总注(GNs)在关税结构及相关计划的多个方面提供权威指导,并涵盖优惠计划或自由贸易协定(FTA)下的进口货物处理方式。

   

Section Notes 章节注释    

Section
notes may dictate the use of particular terms or the meaning of stated
principles in the covered provisions. They may also state which goods
are included in, or excluded from, the section.
章节注释可能规定特定术语的使用方式或已说明原则的含义。它们还可能规定哪些商品包含在该章节内,或被排除在外。

   

Chapter Notes 章注    

Chapter notes are internationally prescribed and may not be changed by the United States.
章注是国际通行的法律规定,美国不得单方面更改。

   

They may contain “heading notes” or “subheading notes” that explain the coverage of an individual 4- or 6-digit HS provision.
章注可能包含“品目注释”或“子目注释”,用于解释某个 4 位或 6 位 HS 编码条目的适用范围。

   

In chapters 98 and 99, chapter notes may establish the criteria for obtaining the duty treatment in those chapters.
在第 98 章和第 99 章,章注可能规定了获得该章节适用关税待遇的条件。

   

Chapter
notes will also explain whether duty rates are applied in addition to,
or in place of, the otherwise applicable rate in chapters 1-97.
章注还解释了该章节税率是额外适用,还是替代第 1-97 章的适用税率。

   

U.S. Notes 美国注释    

Known as U.S. Notes in chapters 98 and 99. They are enacted by Congress or proclaimed by the President.
在第 98 章和第 99 章中,被称为“美国注释”(U.S. Notes),由国会制定或总统颁布。

   

They define terms in, or coverage of, the 8-digit U.S. subheadings.  美国注释定义了 8 位 U.S. 子目编码中的术语或适用范围。    

U.S. Notes cannot expand or narrow the legal meaning and coverage of the international legal notes.
美国注释不能扩大或缩小国际法律注释的法律含义和适用范围。

   

Statistical Notes 统计注释    

Statistical
notes define terms used at the 10-digit (statistical reporting number)
level and explain how import and export data are to be reported.
统计注释用于定义 10 位(统计申报号)级别的术语,并解释进出口数据的申报方式。

   


需要认真的看,对着官网,不然看一遍白看,没有用。

我是陈闯,
提供国际空运,快递,FBA头程,国际专线服务,
有问题随时联系。



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