欣海毛小小歸類工作室原創(chuàng)文章——拋磚引玉（七十八）

導電布的歸類辨析

本文為朱倞瑋原創(chuàng)，如需轉(zhuǎn)載菲国，請注明出處获殉，違者必究！

【概述】

隨著科技的進步和創(chuàng)新蓄揭，人類發(fā)明了導電布（圖一）署弯，這是一種可用于從事電子，電磁等高輻射工作的專業(yè)屏蔽工作服儿捧、屏蔽室專用屏蔽布荚坞、IT行業(yè)屏蔽件專用布、當下流行觸屏手套菲盾、防輻射窗簾等西剥。

它的結(jié)構(gòu)（圖二）：以纖維布（一般常用聚酯纖維布）經(jīng)過前置處理后施以電鍍金屬鍍層使其具有金屬特性而成為導電纖維布。其導電的種類可分為:鍍鎳導電布,鍍金導電布,鍍炭導電布,鋁箔纖維復合布亿汞。

【問題】

對于這樣基于紡織品基材的商品瞭空，有以下2個歸類爭議：

1、59.11　本章注釋七所規(guī)定的作專門技術用途的紡織產(chǎn)品及制品

按照有專門技術用途的紡織品疗我，其符合《稅則》59.11品目注釋的描述咆畏。依據(jù)歸類總規(guī)則一及六，建議該商品歸入稅則號列5911.9000吴裤。

2旧找、38.24　鑄模及鑄芯用粘合劑；其他品目未列名的化學工業(yè)及其相關工業(yè)的化學產(chǎn)品及配制品

該商品為混合物麦牺，用于電子產(chǎn)品的導電粘接钮蛛，該用途在第六類未有具體列名，故建議將其歸入品目38.24項下剖膳。依據(jù)歸類總規(guī)則一及六轮砸，建議將本品歸入稅號：3824.9099.90。

【解析方式】

首先我們來看美國的ruling如何解釋“導電布conductive fabric”

摘錄自：http://rulings.cbp.gov/index.asp?ru=815344&qu=conductive+fabric&vw=detail

The tariff classification of U.S. made FLECTRON , a woven metalized conductive electromagnetic shielding fabric laminated with a fire retardant Poly-vinyl chloride (PVC) plastic sheet. Laminated in Ireland.策睛、

介紹了商品由帶有導電層紡織物和PVC一起組成应胎。

Dear Ms. Pierce:

     In your letter dated September 14, 1995, logged in at our administerial unit on October 3, you requested a classification ruling and the applicability of subheading 9802.00.50。This request is similar in nature to your request of September 8, 1995 (NY file 815345) in which a like fabric, a woven polyester taffeta plated with nickel/copper metal, was sent to Japan and laminated with a sheet or film of PVC, formulated to be fire retardant. The metal itself cannot be seen with the naked eye other than by change of color.

     The fabric, product number 3035-213, sent to Ireland, is laminated or assembled with a sheet or film of white PVC plastic. Just the edges are trimmed and the material is returned on the roll without further fabrication. No material weights were furnished other than the mention that the polyester taffeta weighed 1.6 oz/sq.yd. This appears to be the weight of the base fabric before metalization. The furnished samples of the metalized fabric and the finished laminated fabric were informally weighed and found to be 2.6 oz/sq.yd. and 4.16 oz/sq.yd., respectively. The plastic accounts for less than 70 percent of the total weight of the finished fabric.

這段介紹了結(jié)構(gòu)中的重量比闪割，美國海關想明白那個是主要材質(zhì)而逞。

     The accompanying literature mentions several applications for these EMI/RFI shielding products, such as enclosures, curtains, architectural shielding, cable wrap, tapes, shielding laminates, gaskets and grounding. 

     The applicable subheading for the PVC laminated woven polyester taffeta will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile fabrics laminated with plastics: With polyvinyl chloride, Of man-made fibers, other (not over 70 percent by weight of plastics). The duty rate will be 8.4 percent ad valorem.

美國海關認為像這樣的織物，應該按照品目59.03“用塑料浸漬粪业、涂布黄骇、包覆或?qū)訅旱募徔椢?rdquo;歸類

    This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177)纸赦。

接著我來分析下這個商品，毫無疑問這是一個不同材料的組合商品倒奋，遇到這樣的商品醒狭，我們首先要總規(guī)則一或者三（一）能否使用。導電布在整個稅則列目中未有具體列名皱辞，那么我們就考慮歸類總規(guī)則三（二）“不同材料構(gòu)成的組合物君板，應按照構(gòu)成貨物基本特征的材料歸類”

在這個商品中紡織品僅起到了襯背的作用，并沒有起到主要作用股冗，所以我認為11類的紡織品就不考慮了霹陡。

我們可以看到歸類決定：Z2006－1240和Z2006－1244

尤其是后者

在我們這個商品也具有相同導電物質(zhì)的鍍鎳等，所以依據(jù)歸類總規(guī)則三（二）止状，建議按照3824.9090歸類烹棉。

【綜上所述】

要歸類一個不同材料構(gòu)成的商品，首先我們要了解這個商品的結(jié)構(gòu)組成怯疤，然后根據(jù)商品資料和相關文獻浆洗，判斷是何種物質(zhì)起到關鍵性作用，再依據(jù)歸類總規(guī)則歸類集峦。