归类总规则(中英文对照版)

归类总规则

货品在本税则中的归类，应遵循以下原则：

规则一类、章及分章的标题，仅为查找方便而设；具有法律效力的归类，应按品目条文和有关类注

或章注确定，如品目、类注或章注无其他规定，

则按以下规则确定。

规则二（一）品目所列货品，应视为包括该项货品的

不完整品或未制成品，只要在报验时该项

不完整品或未制成品具有完整品或制成

品的基本特征。还应视为包括该项货品的

完整品或制成品（或按本款规则可作为完

整品或制成品归类的货品）在报验时的未

组装件或拆散件。

（二）品目中所列材料或物质，应视为包括该

种材料或物质与其他材料或物质混合或

组合的物品。品目所列某种材料或物质构

成的货品，应视为包括全部或部分由该种

材料或物质构成的货品。由一种以上材料

或物质构成的货品，应按规则三归类。

规则三当货品按规则二（二）或由于其他原因看起来可归入两个或两个以上品目时，应按以下规则

归类：

（一）列名比较具体的品目，优先于列名一般

的品目。但是，如果两个或两个以上品目

都仅述及混合或组合货品所含的某部分

材料或物质，或零售的成套货品中的部分

货品，即使其中某个品目对该货品描述得

更为全面、详细，这些货品在有关品目的

列名应视为同样具体。

（二）混合物、不同材料构成或不同部件组成

的组合物以及零售的成套货品，如果不能

按照规则三（一）归类时，在本款可适用

的条件下，应按构成货品基本特征的材料或

部件归类。

（三）货品不能按照规则三（一）或（二）归

类时，应按号列顺序归入其可归入的最末

一个品目。

规则四根据上述规则无法归类的货品，应归入与其最相类似的货品的品目。

规则五除上述规则外，本规则适用于下列货品的归类：

（一）制成特殊形状，适用于盛装某一或某套物

品并适合长期使用的照像机套、乐器盒、

枪套、绘图仪器盒、项链盒及类似容器，

如果与所装物品同时报验，并通常与所装

GENERAL RULES FOR THE

INTERPRETA TION OF THE

HARMONIZED SYSTEM

Classification of goods in the nomenclature shall be governed by the following principles:

1. The titles of sections, Chapters and sub-Chapters are provided for ease of

reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and Provided such headings or Notes do not otherwise require, according to the following provisions.

2. （a）Any reference in a heading to an article shall be taken to include a

reference to that article incomplete or unfinished, provided that, as

presented, the incomplete or unfinished article has the essential

character of the complete or finished article.it shall also be taken to

include a reference to that article complete or finished（or falling to be

classified as complete or finished by virtue of this Rule）, presented

unassembled or disassembled.

（b）Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or

substance with other materials or substances. Any reference to goods

of a given material or substance shall be taken to include a reference

to goods consisting wholly or partly of such material or substance. The

classification of goods consisting of more than one material or

substance shall be according to the principles of Rule 3.

3. When by application of Rule 2（b）or for any other reason, goods are, prima

facie, classifiable under two or more headings, classification shall be effected as follows:

（a）The heading which provides the most specific description shall be preferred to headings providing a more general description. However,

when two or more headings each refer to part only of the materials or

substances contained in mixed or composite goods or to part only of

the items in a set put up for retail sale, those headings are to be

regarded as equally specific in relation to those goods, even if one of

them gives a more complete or precise description of the goods.

（b）Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which

cannot be classified by reference to 3（a）, shall be classified as if they

consisted of the material or component which gives them their

essential character, insofar as this criterion is applicable.

（c）When goods cannot be classified by reference to 3（a）or 3（b）, they shall be classified under the heading which occurs last in numerical

order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall

be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in

respect of the goods referred to therein:

（a）Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially

shaped or fitted to contain a specific article or set of articles, suitable

for long-term use and presented with the articles for which they are