The first class, the second class categorization process should pay attention to the processing mode, based on the "processing mode" to determine whether the goods are classified in the first class, the second class or the fourth class. In addition, in the process of determining the subheading, if the subheading of goods is not very clear, from the corresponding chapter of the catalog to determine the title of the goods given out in the end what goods.
Classroom exercises
1, smoked Atlantic salmon Answer: 0305.4110
2, smoked cuttlefish Answer: 1605.9090
3, boiled Chinese velvet crabs (unshucked, frozen) Answer: 0306.1490
4, frozen shrimp shrimp Answer: 0306.1321
5, boiled and frozen shelled shrimp Answer: 1605.2000
6, live shrimp Answer: 0306.2399
7, live freshwater crayfish Answer: 0306.2990
8, mobile zoo show of the fragrant pig Answer: 9508.1000
9, for the consumption of live Snapper Answer: 0106.2020
10. Dead snapper unfit for consumption Answer: 0511.9990
11. Live pheasants for consumption (weight 2kg/pc) Answer: 0106.3929
12. Frozen beef liver for human consumption Answer: 0206.2200
13. Frozen beef liver not for human consumption Answer: 0511.9990
14. Beef Liver Answer: 0511.9990
14. Fresh Beef Peper for Human Consumption Answer: 0504.0029
15. Unrefined Pork Fat Answer: 0209.0000
16. Unrefined Beef Fat Answer: 1502.0010
17. Cooked Smoked Salmon Answer: 0305.4120
18, Braised whole sockeye trout (canned) Answer: 1604.1190
19, Boiled shrimp scampi Answer: 1605.2000
20, Dried sandworms Answer: 0307.9990
21, Strawberry-flavored yogurt with small pieces of strawberry kernels Answer. 0403.1000
22, skimmed milk powder with sugar Answer: 0402.1000
23, "Everyday" brand Ms. high-calcium milk powder (containing skimmed milk powder, starch, soybean flour, calcium, vitamins and sugar and other components) Answer: 1901.9000
24, natural honey Answer: 0409.0000
25, a mixture of natural honey and artificial honey products (of which 60% natural honey, artificial honey 40%) Answer: 1702.9000
26, chocolate-flavored ice cream Answer: 2105.0000
27, natural Christmas tree (undecorated) Answer: 0604.9100
28. Plastic imitation of a Christmas tree Answer: 9505.1000
29. Fresh roses (for bouquets) Answer: 0603.1100
30. Dried roses impregnated with perfume Answer: 0603.9000
31. Fake flowers made of plastic Answer: 6702.1000
32.
32, fresh chrysanthemums (for bouquets) Ans: 0603.1400
33, dried chrysanthemums (for inclusion in medicines) Ans: 1211.9015
34, fried walnuts Ans: 2008.1999
35, dried coconut meat Ans: 1203.0000
36, refrigerated strawberries Answer: 0810.1000
37, Fresh Peaches Answer: 0809.3000
38, Green Tea (60 kg net weight per packet) Answer: 0902.2090
39, Corn (non-seeded) Answer: 1005.9000
40, Hulled Oats Answer:1104.2200
41, made of sliced oats Answer: 1104.1200
42, potato flour Answer: 1105.1000
43, "Huayuan" brand oatmeal (with a small amount of sugar, has been baked and fried processing, brewing can be consumed) Answer: 1904.1000
1. Live guinea fowl for food (weighing more than 2 kg) Answer:0105.9993
2. Fresh whole suckling pig meat (weighing less than 10 kg) Answer:0203.1110
3. Frozen whole chickens Answer:0207.1200
4. Smoked corned beef packed in sausage casings (ungrated, Unseasoned, for food) Answer: 0210.2000
5, cold salmon Answer: 0302.1220
6, frozen Chinese mitten crab Answer: 0306.2491
7, salted jellyfish Answer: 0307.9990
8, monkey jujube Answer: 0510.0010
9, live freshwater crayfish Answer: 0306.2990
The second category of past exams:
1, natural Christmas tree (undecorated) Answer: 0604.9100 02 years
2, frozen kernels of boiled sweet corn in a plastic bag Answer: 0710.4000 01 years
3. Dried small white mushrooms in 500 gram bags
Answer: 0712.3100 04 years
Explanation: It is known that mushrooms are classified as a vegetable according to Chapter 7, Chapter Note II. Simple processing is categorized under Chapter 7 and further processing is categorized under Chapter 20. The processing method in the title is drying, which is simple processing, so it is categorized under Class 7. It is classified as 0712 Dried Vegetables. To determine its secondary subheading, the course of the class, a student asked how to know how to know the small white mushrooms belong to the "umbrella mushroom".
In Chapter 7 did not do a specific classification of the umbrella mushroom, but we can refer to Chapter 20, 2003, this item, the first subheading is "umbrella mushroom", it is the fourth level of subheading is the small white mushrooms. From here we can know, "White Mushroom" belongs to the "Umbelliferae Mushroom" category, so it is categorized into 0712.3100, rather than the back of the second level of the subheading in the other.
4, fresh mango from Thailand Answer: 0804.5020 98 years -1
5, "Longjing" green tea, 150 grams of plastic bags Answer: 0902.1090 05 years
6, nutmeg Answer: 0908.1000 97 years
7, cardamom , cardamom Answer: 0908.3000 99 years
8, durum wheat Answer: 1001.1000 99 years
9, edible sorghum (non-seeded; net weight of 50 kg) Answer: 1007.0090 2000 years
10, potato starch Answer: 1108.1300 98 years -2
11, Sun-dried lotus seeds, 500g bag Answer: 1212.9994 05 years
12, China produces lacquer Answer: 1302.1910 98 years-2
13, longevity brand American ginseng slices, flat cut, 50 grams / box Answer: 1211.2010
Category III animal and vegetable fats and oils and their decomposition products; refined edible fats and oils; animal and vegetable.
Class IV Foods, beverages, wines and vinegars; products of tobacco, tobacco and tobacco substitutes.
Issues that should be noted when categorizing:
1, unrefined pig fat and poultry fat should be classified under heading 02.09;
2, butter and other oils and fats extracted from milk should be classified under heading 04.05; (differentiated from 1517 margarine).
3, cocoa oil, cocoa butter shall be classified in heading 18.04;
4, crude glycerine (purity of less than 95%) is classified in 1520, if the purity of more than 95% is classified in 2905.4500 propylene glycol (glycerine).
Category III previous years examination questions:
1, not chemically modified refined soybean oil
Answer: 1507.9000 99 years
2, refined corn oil
Answer: 1515.2900 04 years
3, from a variety of edible vegetable oils Ace Super Cooking Oil made from a variety of edible vegetable oils
Ans: 1517.9000 1st of 98
4. Virgin linseed oil
Ans: 1515.1100 2000
Class IV Foods, beverages, liquors and vinegars; products of tobacco, tobacco and tobacco substitutes
Problems that should be noted when categorizing
1, the difficulty of this category is: according to the degree of processing to distinguish between the first and second class or classified in the fourth category.
★ According to the degree of processing to distinguish between classification in the first, second or fourth category.
2. The interrelationship between the first and second categories and the fourth category
The general interconnection between the various goods. In class make comparisons between these items and familiarize yourself with their trade names.
3, Chapter 16 classification to pay attention to the place
★ Chapter Note 1 of this chapter: to illustrate a problem is simply processed meat, edible mince, fish, crustaceans, mollusks, and other aquatic invertebrates are categorized into the second to the third chapter, but not in Chapter XVI.
★ Chapter Note 2: means that if it is a mixed food (animal and plant mixture), then the prerequisite for inclusion in this chapter is that the content of the second and third categories of animal raw materials must be more than 20%, in which the animal raw materials can be added. If less than 20% can not be categorized into Chapter 16.
Example 1: Foods containing 30% lamb, 40% carrots, 20% cabbage and 10% onions.
Answer: 1602.9090
Example 2: Canned food containing 10% fish, 15% beef, and 75% potatoes
Answer: 1602.5010
Example 3: Canned food containing 18% pork, 22% sweet corn, 40% radishes, and 20% potatoes
Answer: 2005.9991
★ Also note the last sentence of Note 2 of Chapter 16. What is stated is which items (1902, 2103, 2104) this provision does not apply to.
Example 1: Dumplings from Wanchai Ferry Terminal (containing 30% pork, 30% sweet corn, and 40% flour)
Example 2: Foodstuffs made from beef and vegetables as the basic ingredients (of which beef accounts for 25%) in the form of a delicate paste, intended for infants, in packages of 200 grams.
Answer: 2104.2000
★ Note the content of the subheading Note 1 "homogenized food"
For homogenized food, only the weight does not exceed 250 grams will be classified as homogenized food, if it is said that more than this weight, it can no longer be classified as homogenized food.
Example: Homogenized food for infants in a sealed plastic bag, composition: 30% beef, 65% carrots, 5% other ingredients, net weight 500 grams.
Answer: 1602.5090
Explanation: This question is 500 grams and cannot be classified as homogenized food.
The `content' of beef in this question is 30%, and according to Note 2 of Chapter 16, the content of meat goods is more than 20%, so it is classified as beef under 1602.5090.
Note: Regarding homogenized food:
In addition to the items mentioned in 1602.10 of Chapter 16, homogenized food is mentioned in Chapters 20 and 21, with the following specific items. 2005, 2007, 2104.
※1602.10: consisting mainly of meat
※2005.10: consisting mainly of vegetables (homogenized vegetables)
※2007.10: consisting mainly of fruits
※2104.20: consisting mainly of a mixture of more than two kinds.
Be careful to distinguish 2104 from Chapter 16, when composed of a mixture of meat and vegetables, as long as it meets the conditions of 2104 homogenized food, then it is classified as 2104, and can not be classified as Chapter 16. 1602.1000 homogenized food in Chapter 16 are composed of meat.
★ Comparison of 1602.10, 2005, 2007, 2104
4, Chapter 17 categorization should pay attention to
(1) categorization, pay attention to see the chapter notes, the chapter does not include three kinds of cases, familiar with these items are which.
(2) Also note that Item 1704, including white chocolate.
Because white chocolate is composed of sugar, cocoa butter, milk powder and flavorings. White chocolate does not contain cocoa.
5, Chapter 18 to Chapter 24 classification should pay attention to the chapter notes
Examples:
1, containing cocoa drinks Answer: 2202.9000
2, containing cocoa vitamin C tablets Answer: 3004.5000
3, containing pork stuffing made of buns (pork content of 25%, 75% of the content of vegetables) Answer: 1902.5000
3, containing pork stuffing made of buns (25%, 75% of the content of vegetables). ) Answer:1902.2000
4, freshly squeezed pineapple juice (Bailey's sugar value of 30) Answer:2009.4900
5, freshly squeezed pineapple juice mixed with 30% of water Answer:2202.9000
6, cat feed (net weight of 100kg per bag, imported for splitting the package) Answer:2309.9090
3, buns containing pork filling (25% pork, 75% vegetables) p>
Category IV past exam questions:
1, boiled and frozen shelled shrimp
Answer: 1605.2000
2, sealed plastic bags of infant homogenized food, ingredients content: 30% beef (visible small pieces of meat), 65% carrots, 5% other ingredients; net weight 500 grams
Answer: 1605.2000
2, sealed plastic bags of baby homogenized food, ingredients content: 30% beef (visible small pieces of meat), 65% carrots, 5% other ingredients; net weight 500 grams
Answer: 1602.5090
Explanation: According to Chapter 16, Subheading Notes on the "Subheading Notes", the known conditions of this question, "500 grams net weight per bag", the net weight of each piece is already more than 250 grams, does not meet the conditions of homogenized food. The condition of foodstuffs is not met. As the content of meat has exceeded 20%, it is classified as 16 chapters, the largest content of beef, so according to the classification of beef.
3, cooked canned pork liver
Answer: 1602.2000
Explanation: The question of goods pork liver is miscellaneous, cooked its degree of processing has exceeded the scope of the second chapter of the products listed in the chapter should be categorized in Chapter 16.
4, a microwaveable convenience fast food, net 250 grams, which contains 150 grams of noodles, 50 grams of chicken nuggets, 30 grams of cabbage, 20 grams of shredded squid, the food has been pre-burned in a disposable Styrofoam box
Answer: 1602.3299
Explanation: This question of the goods in the chicken and squid content of more than 20% (chicken nuggets plus shredded squid 70 grams, or 28%), so this question is classified in Chapter 16, the weight of chicken nuggets is higher than the content of squid, so it is classified in 1602.3299.
5, delicious duck tongue, a kind of flavorful snacks, vacuum packaged, 15 grams / packet
Answer: 1602.3991
6, sweet almonds (1000 grams of plastic bottles that have been fried)
Answer: 2008.1999 04
Explanation: the change of goods have been fried and processed, the degree of processing has been beyond the scope of processing in Chapter 12, categorized under Chapter 20.
7, mung bean flour made of dried vermicelli
Answer: 1902.3020 98 years 1
8, boxed white chocolate
Answer: 1704.9000 98 years 2
9, fried macadamia nuts, 250 grams of bags
Answer: 2008.1999 03
10, activated macadamia nuts. >
10, active yeast
Answer: 2102.1000 97 years
11, pelletized comprehensive nutritious special dog food, the bag is beautifully printed and labeled with the feeding method, the net weight of each bag is 18kg
Answer: 2309.1090 2002
12, the concentration of unmodified ethanol by volume is 95% ( Bottle)
Ans: 2207.1000 2000
13, Egg-shaped chocolate (with small toys inside)
Ans: 1806.9000 2nd of 99
14, Aiera brand milk powder containing a variety of additives such as skimmed milk powder, soya bean powder, vegetable oil, minerals and vitamins
Ans: 1901.1000 1st of 98
15. edible potato flakes made from potato (potato) flour to which salt, monosodium glutamate and other flavoring substances have been added
Answer: 1902.3090 1st of 98
16. oatmeal with a little added sugar for breakfast, which has been baked and processed and is ready to eat after brewing
Answer: 1904.1000 2003
Explanation: The goods in this question have been baked, and therefore can not be classified in Chapter 11, item 11.04.
17, Korean-style barley tea, roasted and ground from barley every 10 grams packed in a paper bag, when consumed together with the bag in hot water
Answer: 1904.1000 2006
Explanation: roasted and ground from barley, therefore, does not belong to the tea can not be categorized in Chapter IX. Ground from barley roasted and fried, in accordance with the provisions of 1904, should be classified as 1904.1000
18, Japanese hand-rolled fruit sushi, wrapped in nori with rice, a little diced fruit and seasoning and cut into small rolls
Answer: 1904.9000 2006
Explanation: rice steamed and cooked and the grain products.
19, syrup-soaked cinnamon dollar meat (not canned)
Answer: 2008.9990
Explanation: The degree of processing is beyond the scope of Chapter 8, and should therefore be categorized as a fruit product in Chapter 20.
20, from a variety of refined plant pollen and lactose made of nutritional health pollen products
Answer: 2106.9090 98th
Explanation: Nutritional health care products, not listed in the other headings, classified as food products in the last heading.
21, pineapple juice added 20% of the water composition of the mixture (Bailey sugar value of less than 20; for drinking)
Answer: 2202.9000 2002 Exam Questions
Explanation: 20% of the water added to the question, the pineapple juice has lost its original characteristics, and therefore can not be classified according to the juice of 20 chapters. Can only be categorized as a beverage chapter 22. The key to this question is to determine the addition of water juice is a beverage.
22, "daughter red" brand of rice wine (alcohol concentration of 15%), in a 2-liter pot
Answer: 2206.0000 2005 exam questions
Explanation: rice wine is a fermented wine, and therefore classified as 2206.0000
23, mung bean soup Canned, made from mung beans boiled and sweetened, containing about 35% solids
Answer: 2005.5110 2005 Exam Questions
Explanation: Mung beans boiled and sweetened, such a degree of processing is beyond the scope of simple processing, and should therefore be classified as Class IV, Chapter 20, Vegetable Products. Since mung beans are vegetables and are not frozen, they are classified as 2005. mung beans are vegetable beans, and the first subheading under 0713 can be subdivided into "cowpeas and vegetable beans" and "mung beans". Therefore, mung beans belong to vegetable beans, and since mung beans must be de-podded to make mung bean soup, and they are canned, they are classified as 2005.5110.
Read more:
Customs Broker's Commodity Coding Review
Procedures and Common Errors in Coding Classification Operations
The Coding Classification Operation Procedures and common errors
Strictly in accordance with the operational procedures of commodity classification is the basis for correct solutions.
The first step in categorizing a specific commodity is to make a preliminary determination of which category it belongs to in the Harmonized System, that is, to determine its general scope in the import and export commodity names and codes in the 21 categories of Chapter 97, which belongs to which category. According to the detailed description of the commodity, such as its composition, degree of processing, specifications, structure, use and other factors) to determine it in the Harmonized System in the eight-bit code.
(a) the classification of goods operating procedures are broken down as follows:
The first step to determine the items (four-digit level code):
Clearly "to be categorized as the characteristics of the goods" - access to the class, the chapter headings --List of possible chapter headings - access to the corresponding chapter in the articles and notes, such as the goods can be seen to determine the goods - if there is no provision for the application of the general rules of categorization to determine the goods. If there is no provision, then apply the general rules of classification to determine the classification.
The second step to determine the subheading (five to eight digit code):
Note that the same number of subheadings can be compared.
(b) classification of items on the problem-solving procedures on the wrong place
First: to be categorized to catch the characteristics of the goods
Usually the Harmonized System classification of raw materials according to the natural attributes of the goods chapter; manufactured goods according to the principle of having, function and use of the chapter; on the difficult to commonly used classification markers for classification of import and export commodities, miscellaneous products as the name Specialized class, chapter.
So the first thing to be judged is that the goods to be categorized according to raw materials, materials on the characteristics of the chapter, or according to the principle, function and use of the characteristics of the chapter, or should be included in the miscellaneous products. Below is only on the classification of items with clear "to be classified as goods characteristics" of this link to explain the procedure. Customs broker examination
Example 1: four-cylinder internal combustion engine for automobiles, cylinder capacity of 1500 milliliters (97 years of customs broker qualification examination of the national unified test of classification of goods test questions)
Description: internal combustion engine from the use of automobiles from the use of spare parts, from the function of machinery, check the class, the title of the chapter, when considered as the former should be classified in Chapter 87, vehicles and their parts, accessories, but the railways and their tramway vehicles, and should be included in miscellaneous products. But the railway and its tramway vehicles except; when regarded as the latter should be categorized as Chapter 84 nuclear reactors, boilers, machines, mechanical appliances and their parts, the corresponding items were 87.08 and 84.07.
Example 2: for corrosive fluids made of porcelain faucet (Moh's hardness of 9 or less made of porcelain) (2001 Customs Broker Qualification Examination for the categorization of goods test questions).
Description: from the composition of the material is porcelain products, from the commodity use is a special general-purpose parts. Check the class, chapter title when the former, seems to be categorized as Chapter 69 ceramic products; when the latter seems to be categorized as Chapter 84 ...... machines, mechanical appliances and their parts.
In addition, commodity categorization test questions are sometimes given some conditions that have nothing to do with categorization, such as origin, brand, etc., should pay attention to avoid these factors on the categorization of ideas and interference.
For example:
1, China produces paint (1998 the second half of the qualification of customs brokers national unified examination of commodity classification test);
2, carton packaging, net weight of 5kg of mung bean flour made of dry vermicelli (1998 the second half of the qualification of customs brokers national unified examination of commodity classification test);
3, Mercedes-Benz car with electric motor windshield wipers. (2001 Customs Broker Qualification Examination commodity classification test questions) given the conditions of "China", "carton packaging", "Mercedes-Benz" has nothing to do with categorization.
Second: the wrong title as a legally binding basis for categorization
In the classification of goods, class, chapter and sub-chapter of the title does not have the force of law, but only for the convenience of finding and setting.
Example: asbestos helmet (cap lined with cotton woven fabric lining) (2000 Customs Broker Qualification Examination Commodity Classification Questions)
Description: some candidates see the hat, according to Chapter 65 of the chapter title cap and its parts will be classified in Chapter 65, and then classified to the helmet listed in the subheading 6506.1000.
The goods appear to be both the cap (cap) and the parts of the chapter. The merchandise appears to be both caps (by use) and asbestos products (by material). When the former seems to be classified in Chapter 65, heading 65.06, when the latter seems to be classified in Chapter 68, heading 68.12.
On the classification of general-purpose parts Attention to general-purpose parts classified This class of goods classified in order to pay attention to the place: (a) class note a, familiar with (a) class note one, familiarize yourself with what items are not included in this category (b) focus on class note two, five, seven 1, pay attention to the classification of "general-purpose parts" ▲ fifteenth class class note two on the scope of "general-purpose parts" made clear provisions, it is necessary to point out that the scope of "general-purpose parts". It should be noted that the scope of "general-purpose parts" applies to the entire Harmonized System Commodity Catalog ※ Under the class: familiarize yourself with the "trade names" corresponding to the tariff lines of the general-purpose parts listed in Class Note II. Example 1: "Roller chains made of iron and steel for motorcycles" Answer: 7315.1120 Explanation: According to Class Note 2(1), it is classified as 7315.1120. It is not classified as 8714 according to the motorcycle parts. Example 2: "Spring plates for automobiles": "Springs for automobiles" Answer: 7320.1020 Explanation: According to page P191 of "Import and Export Commodity Nomenclature and Coding", class note II(2) states that "general-purpose parts" include springs, therefore. Springs for automobiles should be classified as 7320.1020 ▲ General-purpose parts made of iron and steel are classified in Chapter 73, and general-purpose parts made of non-ferrous base metals are classified in Chapter 74 to 81 in the corresponding items. ▲Class Note 2(3) refers to the general-purpose parts of Chapter 83 can be any kind of parts made of base metals. For example: locks (whether made of steel, copper, aluminum alloy) are classified in Item 83.01. Principles of classification of base metal alloys 2, base metal alloys of the principle of classification: According to the provisions of the Notes to Chapter 71 and the provisions of Note 5 of this class, base metal alloys should be classified according to the following rules Classification: (1) Alloys of base metals and precious metals in this category: If the weight of none of the precious metals in the alloy (silver, gold, platinum group elements combined) reaches 2% of the weight of the alloy, such alloys shall be categorized as base metals; otherwise, they shall be classified in Chapter 71. (2) Alloys formed between base metals of this class Except for copper parent alloys (copper content of 10%) and iron alloys (iron content of 4%), such alloys shall be categorized according to the metal of which they contain the greatest weight. (3) Alloys of base metals of this category with non-metals or metals of heading 28.05, if the total amount of base metals contained is equal to or greater than the total weight of the other elements contained therein, shall be classified in accordance with the base metals of this category, and vice versa, and shall be classified in heading 38.24 as a general rule. Example 1: Metal alloys containing 80% by weight of iron, 18% by weight of copper, and 2% by weight of gold (unforged, not for monetary Use) Answer: 7108.1200 Explanation: As long as the content of one of the precious metals (platinum, gold, silver) of 2%, it is classified in Chapter 71. This question is categorized as a gold alloy because of the 2% gold content. Example 2, ferrosilicon alloy (silicon content of 80%, 10% iron content, 10% of other elements) Answer: 7202.2100 Note that this question is not according to the high content of silicon categorized according to the concept of 72 chapter chapter note I (iii) ferroalloys know, as long as the iron content of 4% and above and contains one or more of the following elements, it is categorized according to ferroalloys Classification, therefore, the question contains one of the listed elements, silicon content of 80%, according to the classification of ferroalloys. Example 3, by weight, containing lead 99.9%, containing antimony 0.05%, containing tin 0.03%, containing iron 0.02% of the gold ingot (unwrought) Answer: 7801.9100 Ans: According to Chapter 78 of the subheading Note 1, the goods in this question belong to the weight of other elements contained in the main unwrought antimony lead, so the specific listing. It is classified under this code according to the specific listing.