欣海毛小小歸類工作室原創(chuàng)文章——拋磚引玉（五十五）

中英文品目注釋翻譯差異給歸類帶來的困擾

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茶葉的歸類莱没，筆者記得在前幾期的內容中有所介紹冒黑，需要注意的是歸入品目0902項下的茶必須是從茶屬（山茶屬）植物獲得的各種不同的茶伦朵。有些雖然名為茶浆菇，但其原料和加工工藝不屬于或者超出了品目0902，那就需重新考慮其歸類了衣夏。

筆者最近又碰到了一款茶（圖一）：國際茶葉品牌TWG Tea扭享，原產(chǎn)國為新加坡，該品牌的茶葉產(chǎn)品都是在原料茶葉中加入其它帶有香味的植物構成匙蚣。例如续膳，在黑茶原料中加入佛手柑，使茶水附有令人愉悅的果香收班；將綠茶與南方水果搭配坟岔，產(chǎn)生環(huán)外的芳氣花香。該品牌下有多款不同的茶闺阱，有些是在發(fā)酵過程中加入芳香植物料炮车，也有些是在制成茶葉后再進行添加的。那么酣溃，問題來了瘦穆，加入植物香料的茶葉該如何確定歸類呢？

圖一

歸類爭議：

意見一：TWG系列茶品應按照其不同工藝區(qū)分歸類，如在茶葉加工過程中加入香料植物的扛或，符合《品目注釋》0902項下的描述绵咱，可以歸入品目0902；如香料植物在茶葉加工完成后再加入與茶葉混合的熙兔，則不符合《品目注釋》中的描述悲伶，應按其他品目未列名的食品歸入品目2106項下；

意見二：根據(jù)第二十一章章注一（四）候妻，加香料的茶一律被21章排他到了品目0902锨耍，因此，無論香料植物在茶葉生產(chǎn)哪個環(huán)節(jié)加入的柒拌，都應歸入品目0902項下平俩。

歸類辨析：

對于以上兩種觀點，乍看都有一定的道理脉裕，但是商品歸類問題無妥協(xié)泡缠，只會有一個稅號是最為恰當?shù)摹Ｏ旅婀P者談一下個人的觀點邪船。

首先鼎示，我們來看下《品目注釋》中對品目0902的描述：

“……

在蒸制過程（例如，發(fā)酵過程）加入精油（例如羔峭，檸檬油或佛手柑油）虫店、人造香精（可呈晶體狀或粉末狀）、各種芳香植物的某部分或果實（例如拿杉，茉莉花斋值、干橙皮或干丁香）的茶绑雄，也應歸入本品目展辞。”

對這段話不同的理解導致商品歸類出現(xiàn)分歧。那么碰到這種情況怎么辦万牺？是就憑我們自身對中文品名注釋的理解就確定歸類稅號了嗎罗珍？筆者不建議這樣草率的確定稅號，我們需要借助英文版的品目注釋脚粟，看下原版注釋是怎么定義的：

“……

Tea which has been flavoured by a steaming process (during fermentation, for example) or by the addition of essential oils (e.g., lemon or bergamot oil) , artificial flavourings (which may be in crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves) is also classified in this heading.”

筆者對以上這段英文的理解為：“通過蒸制（比如：在發(fā)酵過程中）或者通過加入精油（比如：檸檬油或佛手柑油）覆旱、人造香精（可呈晶體狀或粉末狀）、各種芳香植物的某部分或果實（比如：茉莉花核无、干橙皮或干丁香）而附有風味的茶扣唱，也應歸入本品目。”团南，筆者認為噪沙，只要是通過以上幾種方式，使茶葉附有植物芳香的茶產(chǎn)品吐根，也同樣可以歸入品目0902項下正歼。

總結：

即便當下各類產(chǎn)品日新月異辐马，但是對于歸類工作來說，不能一味的主觀臆斷脖耽，拍腦袋解決問題蔚芥，尋找客觀的依據(jù)尤為重要。在中文品目注釋理解產(chǎn)生歧義的情況下京多，我們不妨查閱英文品名注釋秤皿，對品目注釋做進一步了解和分析，只有這樣才能得到更妥帖的歸類稅號痛慷。

參考：

美國Ruling關于風味茶的歸類指引：N250848毛咸，介紹了四種由茶屬（山茶屬）植物獲得的風味茶以及一款非茶屬（山茶屬）構成的“茶”的歸類。

N250848

March 27, 2014

CLA-2-09:OT:RR:NC:232

CATEGORY: Classification

TARIFF NO.: 0902.40.0000; 2106.90.9987

Ms. Wendy J. Diltz Atlantic Trade Winds Agency 405 Northwest Road Westfield, MA 01085 

RE:The tariff classification of flavored teas from India, Japan and Sri Lanka

Dear Ms. Diltz:

In your letter dated February 27, 2014, on behalf of The Tea Brewery of Nova Scotia, Canada, you requested a tariff classification ruling. Ingredients breakdowns and spec sheets accompanied your letter. The subject merchandise consists of several flavored teas. Flavored green tea is sold under the name Lemon Grove Green. The flavored black tea is sold under the names: Seaside Afternoon, Maritime Morning and Lavender Cream Earl Grey. The peppermint licorice tea is sold under the name Tranquility Bay.

Lemon Grove Green consists of Japanese sencha (lightly fermented green tea) from Japan, lemongrass, orange peel and flavoring from various countries. Seaside Afternoon consists of kambaa (black tea) from Sri Lanka, nonsuch nilgiri, lover’s leap, jasmine with flowers, rose congou emperor, and flavoring from various countries. Maritime Morning consists of tarajulie assam, keyhung assam, and non nilgiri from various countries. Lavender Cream Earl Grey consists of earl grey (black tea) from Sri Lanka, cornflowers’ petals, lavender, and flavoring from various countries. Tranquility Bay consists of licorice root from Sri Lanka, peppermint, and rosehips from various countries.

All aspects of tea manufacturing are done in Canada. The dry ingredients are combined; after blending, the flavoring is sprayed on to the mix. Once the tea has dried, it is packed in 3.5 ounce (100 grams) tins.

The applicable subheading for the Lemon Grove Green, Seaside Afternoon, Maritime Morning, and Lavender Cream Earl Grey will be 0902.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tea, whether or not flavored…other black tea (fermented) and other partly fermented tea. The rate of duty will be free.

However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the Tranquility Bay will be 2106.90.9987, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…herbal teas and herbal infusions comprising mixed herbs. The rate of duty will be 6.4 percent ad valorem.

本文僅筆者個人觀點除阐，如有不妥造星，歡迎指正！

上海欣海報關有限公司 毛小小歸類工作室成員：徐婷

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