欣海毛小小歸類工作室原創(chuàng)文章——拋磚引玉（一一一）

“小墊圈”引發(fā)大爭議

本文為徐婷原創(chuàng)春环，如需轉(zhuǎn)載，請注明出處鹊汛，違者必究岳扒！

  一枚小小的金屬合制墊圈，看似簡單的商品巷同，其歸類卻大有學(xué)問振亮。這不凤类，為了探個究竟映挂，熱愛歸類的人士不惜爭得面紅耳赤泽篮，但是誰也不能說服誰。

  某位熱心的群友提供了一份美國海關(guān)關(guān)于確定墊圈（Gasket）的歸類思路柑船，雖然原文內(nèi)容比較長帽撑，啃讀起來比較辛苦，但是還是決定義無反顧地做次歸類翻譯和整理工作鞍时，讓更多熱愛歸類的朋友們從中受益亏拉。

  下圖所示的墊圈是由橡膠和賤金屬材質(zhì)合制而成，一般會配合螺栓使用寸癌，起到密封緊固作用专筷。觀點一：根據(jù)品目“84.84　密封墊或類似接合襯墊弱贼，用金屬片與其他材料制成或用雙層或多層金屬片制成兰捣；”的描述，只要是復(fù)合材質(zhì)的或是雙（多）層金屬片構(gòu)成的接合襯墊卓胶，就屬于品目8484的商品范疇赞亡，因此下圖的墊圈應(yīng)歸入該品目；觀點二：下圖商品外觀上看已經(jīng)不太符合金屬“片”鄙划，并且該商品的用途也不太符合《品目注釋》所述：“這類貨品主要用于某些發(fā)動機或泵生纫，或用于某些管道接頭。”药锯，因此建議該商品按照歸類總規(guī)則三（二）確定商品稅號都陵。

  仔細翻閱《品目注釋》8484下“一、用金屬片與其他材料制成或用雙層或多層金屬片制成的密封墊或類似接合襯墊……”的說明怒随，字里行間可以體會到歸入子目8484.1項下的商品限制遠遠要多過品目條文造轴。例如，從商品的材質(zhì)和結(jié)構(gòu)來看彰你，品目注釋有詳細描述：“

這些貨品可用下列材料制成：

（一）將石棉芯（有時是氈呢胀邀、紙板或其他非金屬材料制成）夾在兩塊金屬片之間雪怠；或

（二）將石棉或其他非金屬材料切成一定形狀，并用金屬片沿密封墊或接合襯墊的外緣及沖孔邊緣包折起來戚嗅；或

（三）用相同或不同的金屬層壓的金屬箔雨涛。”

以及

“這類貨品主要用于某些發(fā)動機或泵，或用于某些管道接頭懦胞。”

  上述文字似乎在向我們傳遞著某種信息替久，并非所有合制墊圈都可以一并歸入子目8484.1，但是注釋文字就像《哈姆雷特》躏尉，一百個觀眾侣肄，就會有一百個哈姆雷特。好在《品目注釋》不是小說也非傳記醇份，它的編著有一定的編寫規(guī)律稼锅，前輩在研究協(xié)調(diào)制度和編寫商品與品目注釋時的科學(xué)嚴(yán)謹(jǐn)，是值得我們后輩歸類從業(yè)人員學(xué)習(xí)和探索的僚纷。

  品目注釋中“欲言又止”或是“蜻蜓點水”似的描述讓讀者理解起來犯難矩距，相信各位讀者在閱讀了以下文字后，便能有更深刻的理解：

INTRODUCTION

The classification of gaskets has caused difficulty for a number of reasons. First, there is no single tariff classification or location in the tariff for all gaskets. Classification depends on a variety of factors, including the composition of a gasket and where it is used. Second, even when invoices correctly describe the product as a gasket, they often fail to describe the article sufficiently in terms of composition and use to permit proper classification. Further compounding the problem, such information is often not easily obtainable from blueprints, computer databases or even physical examination. Finally, classification of gaskets requires reference to various General Rules of Interpretation, Explanatory Notes, Section Notes and Chapter Notes, and the application of these may be complicated at times.

墊圈歸類存在難點是很多原因造成的怖竭。首先锥债，墊圈歸類沒有一個單獨的稅號。歸類受到很多因素影響茁螺，其中包括墊圈的構(gòu)成和用途钧鸥。第二，即使發(fā)票中商品描述正確烦猾，但還是經(jīng)常未能充分描述商品的構(gòu)成膏莽，用途以至于無法正確歸類。此外卤舆，這類信息通常很難通過設(shè)計圖紙体六，電腦數(shù)據(jù)庫甚至是物理檢測獲得。最后挥肤，墊圈分類涉及到不同的歸類總原則注釋挥桑，

稅則注釋，子目注釋理秃，章注釋达玉，同時應(yīng)用這些規(guī)則就會比較復(fù)雜。

METAL GASKETS

金屬墊圈

Subheading 8484.10, HTSUS, provides for gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal. The Explanatory Notes for heading 8484 indicate that these are composed of:

美國海關(guān)稅則號柴伪，子目8484.10蹲居，適用于墊圈和與其類似的金屬片結(jié)合其他材料的連接件或由不同金屬結(jié)合而成的連接件以及雙層或多層金屬構(gòu)成的連接件。稅則注釋品目8484規(guī)定該項下的商品制造方法如下：

(i) a core of asbestos (or sometimes felt, cardboard or other non-metallic material) sandwiched between two metal sheets; 

(ii) asbestos or other non-metallic materials cut to shape, and with metal sheeting folded along the outer edges and around the edges of any holes punched in the gasket or joint: or 

(iii) layers or metal foil (of the same metal or of dissimilar metals) pressed together.

（1）兩片金屬片當(dāng)中夾著一片石棉（有時候是毛氈鞍爱，紙片或者其他非金屬材料）或鹃觉；

（2）由石棉或其他非石棉材料成型专酗，邊緣處和墊圈打孔處或連接處包有金屬片或；

（3）由多層金屬（同一種或者不同種）箔壓制而成盗扇。

The Explanatory Notes to heading 8484 give guidance on both the types of gaskets provided for in this heading and the types of gaskets excluded from this heading. The gaskets described in this heading are used mainly in certain motors or pumps, or for certain pipe joints. The heading excludes gaskets and joints of asbestos board reinforced with metal wire or metal gauze, which are instead classifiable in heading 6812. This provision is one exception to the general guideline that classification of gaskets depends in part on where they are used. However, though this is an eo nomine provision for gaskets, it describes and provides for only a limited type of gasket. The gasket must be made as described in the heading and Explanatory Notes. If not so made, then classification follows the normal hierarchy, i.e., in the provision which most specifically describes the article, taking into account the language of Section and Chapter Notes.

品目8484的稅則注釋給該品目下和不屬于該品目下的墊圈歸類都提供了指引祷肯。該品目描述下的墊圈主要用于馬達，電機疗隶，泵佑笋，或者特定管道接頭。該品目不包括用金屬線和金屬網(wǎng)加固的石棉墊圈和石棉連接件斑鼻，這些可以歸到品目6812下蒋纬。歸類總原則規(guī)定墊圈歸類是根據(jù)其用途，這條規(guī)定是歸類總原則的一個特例坚弱。然而蜀备，即使這一規(guī)則對墊圈歸類貌似清楚明白，也只適用于有限的幾種墊圈歸類荒叶。墊圈的生產(chǎn)方式必須符合品目注釋的描述晾晕，如果不符合，歸類就按照通常的分級钻字，例如窃等，把章注、類注的內(nèi)容考慮進去哈痘，把貨物歸在對其描述最詳細的稅號下淀准。

The subject of NY E86807, dated September 14, 1999, was a chain case gasket for an automotive engine. The gasket was made of aluminum and measured approximately 20.5 mm in length, 8 mm in width, and 1 mm in thickness. The gasket had a center cut-out and six holes along the edge. The inside edge of the cut-out, along with one of the holes, was lined with a bead of rubber. The gasket fit between the engine's chain case and the engine block and covered the timing frame. The gasket, although made of metal and another material, did not consist of a nonmetallic material with metal sheeting along the cutouts. Since it was not constructed as described in the Explanatory Notes to heading 8484 it could not be classified in that provision. Following the guidelines of Section XVI Note 2, classification was in subheading 8409.91.50, HTSUS, which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines.

案例NY E86807，日期1999年9月14日鼎派，是一種用于汽車發(fā)動機的鏈盒墊圈烁讨。該墊圈由長約20.5毫米，寬約8毫米幻役，厚約一毫米的鋁片制成贬屹。墊圈當(dāng)中挖空，邊緣有六個小孔伦秀，其中一個孔靠近當(dāng)中挖空部分的邊緣嵌著一顆橡膠珠。該墊圈安裝在引擎鏈盒和發(fā)動機組之間癌炒，由計時框架覆蓋泞当。盡管該墊圈由金屬和其他材質(zhì)制成，但并不是以非金屬材料中空位置鑲有金屬片的方法構(gòu)成民珍，由于結(jié)構(gòu)和品目8484稅則注釋中的描述不符襟士，因此不能歸入該項下。根據(jù)16類注釋2嚷量，該產(chǎn)品歸入美國海關(guān)稅則號8409.91.50陋桂，適用于能夠單獨使用或者主要配合品目8407和品目8408項下的發(fā)動機使用的其他零件逆趣，該稅號也適用于能夠單獨使用，或者主要配合點燃式內(nèi)燃發(fā)動機的產(chǎn)品嗜历。

NY D86153, dated January 20, 1999, addressed the classification of an engine crankcase gasket and an automotive muffler gasket. Both were constructed of a single layer of stamped aluminum. Again, since neither gasket was constructed as required by the language of heading 8484, they could not be classified in subheading 8484.10, HTSUS. Since the engine crankcase was classifiable as part of an internal combustion engine in heading 8409, then by operation of Section XVI Note 2 the gasket for the engine crankcase was classified as part of the internal combustion engine as well, in subheading 8409.91.50, HTSUS.

案例NY D86153宣渗，日期 1999年1月20日，解釋了發(fā)動機機匣墊圈歸類和汽車消聲器墊圈歸類梨州。兩種墊圈都是由單層沖壓鋁片而成痕囱。由于該墊圈也不符合美國海關(guān)稅則子目8484.10的文字描述，因此不能歸入此稅號暴匠。由于發(fā)動機機匣可以被歸為品目8409下的內(nèi)燃機零件鞍恢，依據(jù)第16類注釋2，發(fā)動機機匣墊圈也作為內(nèi)燃機零件歸入子目8409.91.50下每窖。

The muffler for which the muffler gasket was designed was not itself classifiable in Section XVI, so the muffler gasket could not be classified in any of the parts provisions of Section XVI. Consideration then was given to classification as parts of automobiles in heading 8708, a heading which falls in Section XVII. However, since Note 2(a) to Section XVII excludes joints, washers or the like from classification in any of the provisions of that Section, classification of the gasket in heading 8708 was precluded. The gasket was classified instead in Section XV, in subheading 7616.99.50, HTSUS, which provides for other articles of aluminum … other.

汽車消聲器墊圈所適用的消聲器本身不能被歸入16類溶隅， 因此汽車消聲器墊圈也不可以被歸入16類。然后考慮歸入17類中品目8708汽車零件菊蹬。然而因為17類注釋二（1）將連接件白叫，墊片，或者類似的產(chǎn)品都排除出了這個大類排憨，將墊圈歸入品目8708的可能性也被排除了队装。該墊圈被歸入第15類，稅號7616.99.50翻粘，其他鋁制品烟焊。

To summarize, metal gaskets constructed as described in heading 8484 are classified in subheading 8484.10, HTSUS, regardless of application. The classification of other gaskets with an essential character of metal depends on their use. If they are solely or principally used as parts of articles provided for in Section XVI or Chapter 90, they would be classified under the appropriate parts provision. If they are not solely or principally used as parts of articles which are described in Section XVI or Chapter 90, they would be classified under the applicable “articles of” provision covering the metal from which they are made, e.g., subheading 7326.90, HTSUS, for steel gaskets, subheading 7419.99, HTSUS, for copper gaskets, subheading 7616.99, HTSUS, for aluminum gaskets, etc.

總的來說，以品目8484中所描述的加工方式和材質(zhì)制成的金屬墊圈被歸入稅號8484.10.不論其用途是什么潘羡。其他基本特征是金屬的墊圈則按照其用途來歸類：如果墊圈僅用于或者主要用于第16類或90章中商品的零件就應(yīng)根據(jù)零件歸類思路歸入適用的零件稅號隔造。如果墊圈不屬于僅用于或者主要用于第16類或90章中的商品，就要根據(jù)制造墊圈所用的金屬來歸類坎隶；例如刃勤，子目7326.90適用于鋼墊圈（目前鋼墊圈應(yīng)歸在品目7318），子目7419.99適用于銅墊圈刮吧，子目7616.99適用于鋁墊圈湖饱。

  回到之前我們討論的商品——橡膠與賤金屬合制的墊圈，一般和螺栓同時適用杀捻，可用于多種場合井厌，起到固定和密封的作用。根據(jù)商品圖片致讥，該商品的制造工藝和材質(zhì)并不符合《品目注釋》8484項下的三條描述仅仆，因此，首先這個商品就不能歸入品目8484；其次墓拜，本商品并沒有任何專用于或主要用于84港柜、85或90章某個列名稅目的機器設(shè)備的特征，根據(jù)上述美國海關(guān)確定墊圈歸類的思路咳榜，該商品應(yīng)根據(jù)歸類總規(guī)則三（二）夏醉，確定基本特征對應(yīng)的材料進行歸類。

  結(jié)合美國海關(guān)密封件歸類思路贿衍，上文僅是對金屬墊圈的歸類做了剖析授舟，其他材質(zhì)構(gòu)成的墊圈、不同用途的墊圈的歸類思路筆者仍在整理中冈哮，敬請期待络灾！

上海欣海報關(guān)有限公司 毛小小歸類工作室成員：徐婷