關(guān)于“空心鍍銀玻璃導(dǎo)電粉”的歸類分析

 

本文為溫朝柱原創(chuàng)雄睦，如需轉(zhuǎn)載锡凝，請注明出處安仁，違者必究！

 

一糕加、商品描述及歸類爭議

 

該商品為灰色或灰白色的粉末，是用化學(xué)電鍍的方法將銀附于直徑小于50微米的空心玻璃球表面制成的導(dǎo)電粉煤率。制造該商品的玻璃球的成分為鈉鈣硼硅酸鹽玻璃嗜闻。該商品的成分為：銀含量≥20%，玻璃含量≤80%典勇。該產(chǎn)品用于生產(chǎn)“導(dǎo)電涂料”劫哼，“導(dǎo)電涂料”用于噴涂或電鍍在其它產(chǎn)品表面起導(dǎo)電作用。

 

 

目前的歸類爭議包括：

爭議一：它屬于貴金屬的制品歸入品目71.15項下割笙；

爭議二：根據(jù)第71章的注釋六权烧，鍍貴金屬的非金屬不屬于貴金屬的范圍，所以不能歸入71章溅蓖，應(yīng)按具有導(dǎo)電功能的玻璃制品歸入品目70.18項下鹤仲；

爭議三：鍍貴金屬的非金屬不屬于貴金屬的范圍，不能歸入品目71章剥讼，同時它是空心的壕赘，不是實心球體，不符合品目70.18的“微型玻璃球”的條件乞芳，也不能歸入品目70.18铐儡，所以只能按“其他品目未列名的化工品”歸入品目38.24項下。

 

二细抠、歸類分析

70.18　玻璃珠庆葱、仿珍珠、仿寶石或仿半寶石和類似小件玻璃品及其制品喧丛，但仿首飾除外胚高；玻璃假眼，但醫(yī)用假眼除外缔直；燈工方法制作的玻璃塑像及其他玻璃裝飾品抛虏，但仿首飾除外；直徑不超過1毫米的微型玻璃球：

　　　 10　—　　玻璃珠套才、仿珍珠迂猴、仿寶石或仿半寶石及類似小件玻璃品

　　　 20　—　　直徑不超過1毫米的微型玻璃球

　　　 90　—　　其他

本品目包括范圍很廣的一系列各式各樣玻璃制品慕淡。它們大部分直接用作或經(jīng)過加工后用作觀賞和裝飾用途。

　一沸毁、玻璃珠〔例如峰髓，用于項鏈、念珠息尺、假花携兵、墓碑裝飾等；用于裝飾紡織制品（飾邊搂誉、刺繡等）眉孩、手提包或類似品；或用作電絕緣子〕勒葱。

　　二浪汪、仿珍珠。

　　三凛虽、仿寶石（包括仿半寶石）书吗。切勿將這種仿寶石與品目71.04的合成寶石或再造寶石相混淆（參見相應(yīng)的注釋）。

　　四礁懂、其他的玻璃小精品女践。

　　五、各種玻璃制品锣石。

　　六盹斟、玻璃假眼。

　　七浆酝、小塑像及其他裝飾品焰垄。

八、微型玻璃球和爽，其直徑不超過1毫米藐檀，用于制作路標板、反光標牌或電影銀幕儡簿；也用于清潔飛機噴氣式發(fā)動機或金屬的表面晨墓。它們是滾圓的實心球體。

……

　　本品目也不包括：

　∈躺（一）通常鍍銀或染色的玻璃粉唐片，用于裝飾名信片、圣誕樹的飾物等（品目32.07）涨颜。

 

第70章注釋一：

一费韭、本章不包括：

　　（一）品目32.07的貨品（例如，琺瑯和釉料揽思、搪瓷玻璃料及其他玻璃粉、良粒或粉片）钉汗；

　　（二）第七十一章的物品（例如鲤屡，仿首飾）损痰；

 

**********

第七十一章注釋一、注釋二和注釋六：

一酒来、除第六類注釋一（一）及下列各款另有規(guī)定的以外卢未，凡制品（articles）的全部或部分由下列物品構(gòu)成，均應(yīng)歸入本章：

　∠晗省（一）天然或養(yǎng)殖珍珠躏宗、寶石或半寶石（天然、合成或再造）丹蛀；或

　「（二）貴金屬或包貴金屬。

　　二春陆、

　∮⑼摇（一）品目71.13、71.14及71.15不包括帶有貴金屬或包貴金屬制的小零件或小裝飾品（例如怠写，交織字母酿边、套、圈竟恩、套環(huán)）的制品恶恨，上述注釋一（二）也不適用于這類制品；

　∩炜印（二）品目71.16不包括含有貴金屬或包貴金屬（僅作為小零件或小裝飾品的除外）的制品柬乓。

 

六、除條文另有規(guī)定的以外蠢涝，本協(xié)調(diào)制度所稱貴金屬應(yīng)包括上述注釋五所規(guī)定的貴金屬合金玄呛，但不包括包貴金屬或表面鍍以貴金屬的賤金屬及非金屬。

 

 38.24　鑄模及鑄芯用粘合劑和二；其他品目未列名的化學(xué)工業(yè)及其相關(guān)工業(yè)的化學(xué)產(chǎn)品及配制品（包括由天然產(chǎn)品混合組成的）(+)：

　　　

問題：71章注釋一與注釋六是否矛盾徘铝？

第71章總注釋：

本章包括：

　　一、品目71.01至71.04的天然或養(yǎng)殖珍珠惯吕、鉆石惕它、其他寶石和半寶石（天然、合成或再造）。

　　二淹魄、品目71.06至71.11的貴金屬和包貴金屬郁惜，未鍛造、半制成或粉末狀甲锡，但未達到第三分章所述制品的加工程度兆蕉，以及品目71.12的貴金屬或包貴金屬廢碎料和主要用于回收貴金屬的含有貴金屬或貴金屬化合物的其他廢碎料。

　　根據(jù)本章注釋四缤沦，所稱“貴金屬”是指銀虎韵、金及鉑。必須注意赎冶，這里指的“鉑”還包括銥扣飘、鋨、鈀幌舍、銠及釕杀蝌。

　　根據(jù)本章注釋五的規(guī)定，含有貴金屬的合金（汞齊除外——品目28.43）應(yīng)按以下規(guī)則歸類：

　　（一）按重量計含鉑量在2％及以上的屋孕，按鉑歸類惯醇。

　　（二）按重量計含金量在2％及以上裸悟，但不含鉑或按重量計含鉑量在2％以下的款野，按金歸類。

　∪剖薄（三）按重量計含銀量在2％以上的其他合金侮增，按銀歸類。

　　（四）含鉑株捌、金月腋、銀都低于2％的所有合金按賤金屬歸類（第十五類）。

　　根據(jù)本章注釋六的規(guī)定瓣赂，除條文另有規(guī)定的以外榆骚，所稱貴金屬應(yīng)包括上述（一）、（二）煌集、（三）款所規(guī)定的貴金屬合金妓肢，但不包括包貴金屬，也不包括表面鍍以銀苫纤、金碉钠、鉑的賤金屬或非金屬。

　　根據(jù)本章注釋七卷拘，所稱“包貴金屬”是指以賤金屬為底料喊废，在其一面或多面用焊接、熔接、熱軋或類似機械方法覆蓋一層任何厚度的貴金屬材料污筷。

……

　　三工闺、全部或部分用天然或養(yǎng)殖珍珠、鉆石或其他寶石瓣蛀、半寶石（天然尾烛、合成或再造）、貴金屬或包貴金屬制成的物品（品目71.13至71.16）饵卸。本組尤其包括珠寶首飾和金器、銀器（參見品目71.13和71.14的注釋）彰饭，但不包括：

　∽て妗（一）本章注釋三所列的物品。

　》糁（二）其所含貴金屬或包貴金屬部分僅作為小配件（例如峰抽，交織字母、圈搭艺、套環(huán)）的物品榛开，但這些物品不得含有天然或養(yǎng)殖珍珠、鉆石或其他寶石啤兆、半寶石（天然姚锥、合成或再造）。

WCO的分析：

The Secretariat duly conducted a detailed examination and drew the following conclusions. Note 6 to Chapter 71 defines what is meant in the Nomenclature by “precious metals” and “clad with precious metal”. An examination of the structure of Chapter 71 shows that “precious metals” and “clad with precious metal” are covered under headings 71.06 to 71.11, given that those headings together with heading 71.12 are included in Sub-Chapter II of Chapter 71 headed “PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL”.

Accordingly, by virtue of Note 6 to Chapter 71, “silvered hollow glass microspheres”, which are non-metallic products (glass), plated with precious metal (silver) by a process of chemical deposition, cannot be regarded as a “precious metal” or a “metal clad with precious metal” within the meaning of headings 71.06 to 71.11. However, Note 6 to Chapter 71 gives no guidance as to the classification of products partially or entirely composed of “precious metal” or “clad with precious metal”.

It is therefore clear from Note 6 to Chapter 71 and the Explanatory Note referred to above that the microspheres at issue cannot be regarded as “precious metal” or “clad with precious metal” and consequently cannot be classified either under heading 71.06 as silver or under heading 71.07 as base metals clad with silver.

Note 6 to Chapter 71 does not therefore contain provisions regarding articles made wholly or partly of “precious metal” or of “metal clad with precious metal”,

Using this approach, it would be possible to take the view that the “silvered hollow glass microspheres” are non-metallic products (glass), plated with precious metal (silver) by a process of chemical deposition, that can be classified in Chapter 71, taking into account the fact that no other legal provision explicitly excludes articles of base metals or non-metals plated with precious metal from Chapter 71.

Furthermore, the Secretariat wishes to call the Committee’s attention to Note 1 (b) to Chapter 70 which excludes from that Chapter “the articles of Chapter 71”. Therefore, the Secretariat is of the opinion that it would be appropriate to determine, first, whether or not the microspheres at issue are articles covered by the scope of Chapter 71.

In support of the previous two paragraphs, the Secretariat refers, by way of example, to headings 71.12 and 71.17 which also cover articles of base metal or non-metals plated with precious metal, which are therefore not excluded from Chapter 71.

In support of the previous two paragraphs, the Secretariat refers, by way of example, to headings 71.12 and 71.17 which also cover articles of base metal or non-metals plated with precious metal, which are therefore not excluded from Chapter 71. In that connection, reference should be made to the products listed in paragraphs (C), (D), (E) and (F) to the Explanatory Note to heading 71.12 (page XIV-7112-1) and to the articles of imitation jewellery listed in the Explanatory Note to heading 71.17 (page XIV-7117-1), noting that the first one-dash subheading of heading 71.17 is worded as follows : “Of base metal, whether or not plated with precious metal:”; in other words, using the terms that are, in every respect, comparable to those contained in Note 6 to Chapter 71.

71.12　貴金屬或包貴金屬的廢碎料桶棍；含有貴金屬或貴金屬化合物的其他廢碎料凉逛，主要用于回收貴金屬：

　　本品目包括僅適于回收貴金屬的金屬廢碎料或用作制造化學(xué)品的原料。

　　本品目也包括主要用于回收貴金屬的含有貴金屬或貴金屬化合物的任何材料的廢碎料群井。

　　它們主要包括：

　　一状飞、焚化照相用膠片、印刷電路板等產(chǎn)生的含有貴金屬或貴金屬化合物的灰书斜。

　　二诬辈、造幣廠或金匠、銀匠和首飾匠等在工場機械加工貴金屬或包貴金屬時產(chǎn)生的廢料荐吉、殘屑焙糟，例如，成形样屠、鉆孔等加工產(chǎn)生的地腳酬荞、粉末、銼屑瞧哟、刨屑等混巧。

　　三、不能再作原用途的破舊器具（餐具、金銀器猎蚀、絲網(wǎng)催化劑等）的廢料糠牍。本品目不包括需要經(jīng)過或不需要經(jīng)過整修便能重新再作原用途使用的物品，以及不經(jīng)回收加工便能轉(zhuǎn)作其他用途的物品竖杂。

　　四卑我、含有金屬形態(tài)或化合物形態(tài)貴金屬（例如，鹵化銀）的照相用硬片雕乃、軟片桌强、紙、紙板或紡織物的廢碎料侯旬。

　　五浴营、含有貴金屬（例如，金或銀）的電子電路板及類似載體的廢碎料擂冷。

　　六磁不、冶煉、電解或化學(xué)生產(chǎn)過程中所產(chǎn)生的含有貴金屬的殘渣（例如砂裹，電解精煉及電鍍時產(chǎn)生的熔渣贬池、淤渣；照相定影槽中的銀渣）文黎。

71.17　仿首飾：

　　　　　 —　　賤金屬制惹苗，不論是否鍍貴金屬：

　　　 11　— — 袖扣、飾扣

　　　 19　— — 其他

　　　 90　—　　其他

 

The microspheres at issue are articles made of glass and a precious metal which can be classified in Chapter 71 by application of GIR 1 in accordance with the rules in Notes 1 and 2 (A) to Chapter 71.

In the Secretariat’s view, the “silvered hollow glass microspheres” are products made partly of silver, a precious metal under Note 6 to Chapter 71. The microspheres must therefore be classified not as precious metal or as metal clad with precious metal but as articles made partly of precious metal, the latter being classified as provided for in Notes 1 and 2 (A) to Chapter 71.

metal clad with precious metal if, in accordance with the provisions of Notes 1 and 2 (A) to Chapter 71, the precious metal is not a minor constituent, minor fitting or a minor ornamentation. Expressed in other terms, the scope of the expression “precious metal or metal clad with precious metal” contained in Note 6 to Chapter 71 is different from that of the expression “other articles of precious metal or of metal clad with precious metal” specified in Notes 1 and 2 to Chapter 71.

In view of its analysis, the Secretariat has drawn the conclusion that: (1) there is no contradiction between the legal Notes; (2) by application of Note 6 to Chapter 71, it shares the point of view of the Chinese Administration that the microspheres cannot be regarded as “precious metal” or “metal clad with precious metal” and; (3) it does not share the view of the Chinese Administration that Note 6 to Chapter 71 excludes the said microspheres from the Chapter in question.

The precious metal (silver) content of the product is at least 20 %. In accordance with the Secretariat’s analysis, since the products under consideration are made partly of precious metal, the question to be answered is whether the precious metal (silver) content of at least 20 % is to be regarded as a minor constituent within the meaning of Note 2 (A) to Chapter 71. In the event that an amount of 20 % silver cannot be regarded as a minor constituent, and that is the Secretariat’s view, the product called “silvered hollow glass microspheres” should be classified under heading 71.15, to be more precise subheading 7115.90 in accordance with GIRs 1 and 6.

 

上海欣海報關(guān)有限公司 毛小小歸類工作室成員：溫朝柱

  

---

上海欣海報關(guān)有限公司，專業(yè)報關(guān)報檢衙地，全國百優(yōu)報關(guān)行眶侣，上海報關(guān)行五星質(zhì)量企業(yè)。進口清關(guān)洗筛，進口報關(guān)夷著，商品預(yù)歸類，出口報關(guān)凸窖，私人物品報關(guān)望星，全國服務(wù)熱線400-990-0851