According to the relevant provisions of the Customs Tariff Regulations, the taxpayer shall, in accordance with the provisions of the "Chinese People's **** and the State Import and Export Tariff Rules" (hereinafter referred to as the "tariff rules") and the general rules of categorization, the class note, chapter notes, subheading notes, and other categorization notes, the import and export of goods for the declaration of goods for the categorization of commodities. Therefore, the classification of goods, should follow the "General Rules of Classification" listed in the "Tariff Rules" of the relevant provisions:
Rule 1
Classes, chapters and subchapters of the title, only for the convenience of searching for the establishment; legally binding classification, should be based on the provisions of the item and the relevant class notes or chapter notes to determine, such as the item, class notes or chapter notes do not provide for other provisions, then determined in accordance with the following rules.
Notes:
I. This tariff code systematically lists the goods in international trade and divides them into classes, chapters and sub-chapters, each of which has a heading that sets forth as precisely as possible the scope of the types of goods included. However, in many cases, a class or a chapter of a wide variety of goods, class, chapter title can not be listed, all included.
Second, therefore, the Rules at the outset, the title "only for the convenience of search". Accordingly, the headings have no legal effect on the categorization of goods.
Third, the second part of these rules, goods shall be classified in accordance with the following two rules:
(a), in accordance with the provisions of the article and any relevant class, chapter notes;
(b), the item and class, chapter notes do not provide for other provisions, then according to the provisions of Rules II, III, IV and V.
IV.
Fourth, the above three (a) has been very clear, many goods can be directly classified in accordance with the provisions of the tariff rules, without the need to apply the general rules of categorization [for example, live horses (Item 01.01), Chapter 30, Note 3 of the Medical Supplies (Item 30.06)]
Fifth, the above three (b) of the "if the items and categories, Chapter Notes", is intended to "no other provisions". No other provisions", is intended to make it clear that the provisions of the heading and any related class and chapter notes are the most important, in other words, they are the provisions that should be taken into account first in determining the classification. For example, the Notes to Chapter XXXI provide that certain headings in that Chapter include only certain goods and, therefore, those headings cannot be expanded under Rule II(ii) to include goods which are excluded by the Notes to that Chapter.
Rule II
(a) Goods listed in an item shall be deemed to include incomplete or unfinished products of that good, provided that at the time of the declaration of the incomplete or unfinished product has the essential characteristics of a complete or finished product; and shall also be deemed to include the complete or finished product of that good (or goods which may be classified in accordance with this subparagraph as a complete or finished product) at the time of the declaration of the unassembled or dismantled parts of the goods. (b) the goods shall be deemed to include the goods, complete or manufactured (or goods classifiable as complete or manufactured under this paragraph), unassembled or disassembled at the time of their presentation for examination.
(ii) The materials or substances listed in the heading shall be deemed to include articles in which such materials or substances are mixed or combined with other materials or substances. Goods consisting of a certain material or substance listed in the item shall be deemed to include goods consisting wholly or partly of that material or substance. Goods consisting of more than one material or substance shall be classified in accordance with Rule III.
Notes:
Rule II (I)
(Incomplete or unfinished articles)
i. Rule II (I) extends the scope of all the items listing a certain number of articles to include not only complete articles, but also incomplete or unfinished articles of the article, provided that at the time of their declaration they possess the essential characteristics of a complete article or a manufactured article.
II. The provisions of this rule shall also apply to blanks, unless the blanks are specifically listed in an item. The term "blank" means an article which has the approximate shape or outline of a manufactured article or manufactured part, but which is not ready for immediate use. Except in rare cases, they have to be further developed before they can be used as manufactured goods or manufactured parts (for example, the initial shape of the plastic bottle, a tubular intermediate product, one end of which is closed and the other end of the threaded mouth, the mouth of the bottle can be closed with a threaded cap, the threaded mouth of the following part of the bottle is ready to be expanded into the required size and shape.)
Semi-finished products that do not yet have the basic shape of a manufactured product (e.g., common rods, disks, tubes, etc.) should not be treated as "blanks".
III. In view of the scope of goods in each of the items of Classes I to VI, the provisions of this part of the rule do not apply generally to the goods included in these six classes.
4. For a few examples of the application of the rules of this paragraph, see the general notes to the relevant classes and chapters (e.g., Class XVI and Chapters 61, 62, 86, 87, and 90).
Rule II(I)
(Unassembled or disassembled parts of articles)
V. The second part of Rule II(I) provides that unassembled or disassembled parts of complete or manufactured articles are to be classified in the same heading as the articles themselves. Goods are declared in unassembled or disassembled form, usually due to packaging, handling or transportation needs, or to facilitate packaging, handling or transportation.
VI. The rules of this paragraph also apply to incomplete or unfinished articles declared in unassembled or disassembled form, provided that they are treated as complete or finished articles in accordance with the provisions of Part I of these rules.
VII. The term "unassembled or disassembled for inspection" in this paragraph refers to articles whose parts can be assembled by means of fasteners (screws, nuts, bolts, etc.) or by means of assembly methods such as riveting or welding.
The complexity of the assembly method can be disregarded, but the parts must be manufactured without further processing.
If the unassembled parts of an article exceed the number required to assemble the finished product, the excess should be categorized separately.
VIII. For examples of the application of the rules of this paragraph, see the general notes to the relevant classes and chapters (for example, Class XVI and Chapters 44, 86, 87 and 89).
IX. In view of the range of goods in each of Classes I to VI, the provisions of this part of the Rules do not generally apply to goods included in these six classes.
Rule II(2)
(Mixtures or combinations of different materials or substances)
X. Rule II(2) relates to mixtures and combinations of materials or substances, and goods consisting of two or more materials or substances. It applies to items listing a material or substance (e.g., Item 05.03 listing "horsehair") and items listing goods made from a material or substance (e.g., Item 45.03 listing "natural cork products"). It should be noted that only in the provisions of the item and class, chapter notes no other conditions can apply the rules of this paragraph (for example, Item 15.03 lists "liquid lard, unmixed", which can not apply the rules of this paragraph).
XI, in the class, chapter notes or articles listed as a mixture of seasonings, should be classified in accordance with the provisions of Rule 1.
XII, the purpose of this paragraph of the rules to list a material or substance of any item to extend to include that material or substance and other materials or substances of the mixture or combination of goods, but also to list a material or substance of goods to extend to list a material or substance composed of goods to include part of the material or substance composed of goods.
xiii. However, this rule does not in any way imply that the scope of the heading is extended to include goods which do not conform to the provisions of the heading as provided in rule I, that is to say, where the addition of another material or substance deprives the goods of the characteristics of the goods originally included in the heading.
xiv. The final provisions of these rules, mixed and combined materials or substances, and goods consisting of more than one material or substance, if it appears that they can be classified into two or more items, must be classified in accordance with the principles of Rule 3.
Rule III
When goods appear to be classifiable under two or more headings according to Rule II(2) or for other reasons, they shall be classified in accordance with the following rules:
(a) Headings with a more specific listing shall take precedence over headings with a general listing. However, if two or more headings relate only to a part of the materials or substances contained in mixed or combined goods, or to certain goods in a set of goods for retail sale, even if one of the headings describes the goods in a more comprehensive and detailed manner, the listings of these goods in the relevant headings shall be deemed to be equally specific.
(ii) Mixtures, combinations consisting of different materials or of different parts, and sets of goods for retail sale which cannot be categorized in accordance with Rule III(1) shall, subject to the conditions applicable in this paragraph, be categorized according to the materials or parts constituting the essential characteristics of the goods.
(c) Where goods cannot be classified in accordance with Rule III (i) or (ii), they shall be classified in the order of the numbered columns in the last item to which they are classifiable.
Notes:
I. For goods which appear to be classifiable in two or more items under Rule II(ii) or otherwise, these Rules provide for three methods of classification. These three methods shall be applied in the order in which they appear in these Rules. Accordingly, rule III (ii) may be applied only if the goods cannot be classified in accordance with rule III (i); rule III (iii) may be applied if the goods cannot be classified in accordance with both rule III (i) and (ii). Therefore, they prioritize the order of 1. specific listing; 2. basic features; 3. from the back of the classification.
Second, only in the provisions of the catalog and class, chapter notes no other provisions of the conditions, can apply the rules. For example, Chapter 97, Note 4 (b) provides that, according to the provisions of the article can be classified in both items 97.01 to 97.05 in an item, but also can be classified in Item 97.06 goods, should be classified in Item 97.06 before the relevant items, that is, goods should be in accordance with Chapter 97, Note 4 (b) of the provisions of the rules can not be classified according to the rules.
Rule III (I)
III. Rule III (I) is the first classification of these rules, which provides that the more specific items should be listed in preference to the more general items.
Fourth, through the development of a few one-size-fits-all rules to determine which item is more specific than other items listed is not feasible. But as a general principle can be said:
(a) list the name of the product is more specific than the list of class names (for example, electric razors and electric barber pusher should be categorized in Item 85.10, and should not be equipped with electric motors as a hand-held tools categorized as Item 84.67 or as a household electric mechanical appliances categorized in Item 85.09).
(ii) If the name of an item is more clearly stated for a particular good, that item is more specific than other items whose names are less clearly stated for that good.