税目4202 物品分析.docx

1、税目4202 物品分析品目4202 物品归类 竹 我们在日常碰到容器归类的时候常常纠结于：（1）能否归入4202，（2）或归入4202的哪级子目，那么我们如何分析呢？为此笔者针对税则描述稍做整理，如有不妥之处及时提醒修正。 一、建议注意的几处注释描述: 1、4202品目有限定：仅包括本品目具体列名的物品及类似容器, 这些容器可以是硬的或具有硬基底的，也可以是软的并且无基底的 关排它条款：章注相 、24202“网线袋及类似品（品目56.08）； 非供长期使用的带把手塑料薄膜袋，不论是否印制（品目39.23）； 编结材料制品（品目46.02）” 3、子目归类时的两条重要注解 （1）、子目4202.

2、3所指的“通常置于口袋或手提包内的物品”包括眼镜盒、皮夹子、钱夹、钱包、钥匙包、香烟盒、雪茄烟盒、烟斗盒及烟袋 （2）、子目4202.11, 4202.21, 4202.31 and 4202.91，在这些子目中，所称的“以皮革做面”包括涂布了一层薄的塑料或合成橡胶的皮革，该涂层无法用肉眼辨别（其厚度通常小于0.15毫米）,用以保护皮革表面,不论其是否带来颜色或光泽上的变化。 二、4202品名描述解析：分两大部分，按允许的制作材料、种类分述。 4、 第一部分： 材质： 除本章注释二和三另有规定的以外，本品目第一部分所包括的物品可用任何材料制成 物品种类：衣箱Trunks、提箱suit-case

3、s、小手袋vanity-cases、公文箱executive-cases（美国税则为attache cases）、公文包brief-cases、 书包school satchels、眼镜盒、望远镜盒、照相机套、乐器盒、枪套GUN CASES MUSICAL INSTRUMENT CASESCAMERA CASESBINOCULAR CASESSPECTACLE CASES、； similar containers 及类似容器andholsters 第一部分的“类似容器”包括：帽盒hat boxes、相机附件套camera accessory cases、弹药盒cartridge pouches

4、、猎刀鞘及野营刀鞘sheaths for hunting or camping knives、制成专门形状或内部装有配件以适合盛装特定工具（不论是否带附件等）的手提式工具箱或工具盒等portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc. 材质： 第二部分： 由皮革或再生皮革、塑料片、纺织材料、钢纸或纸板制成，或者全部或主要用上述材料或纸包覆（基底可以是木头、金属等 材质： 所称“皮

5、革”包括油鞣皮革（包括结合鞣制的油鞣皮革）、漆皮、层压漆皮和镀金属皮革（参见本章注释一） 物品种类：旅行包TRAVELLING-BAGS、食品或饮料保温包INSULATED FOOD OR BEVERAGES BAGS，covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage、化妆包TOILET BAGS（美国税则为toiletry bags）、帆布包RUCKSACKS（美国税则为knapsacks an

6、d backbags）、手提包HANDBAGS ，hether or not with shoulder strap, including those without handle 、购物袋SHOPPING BAGS、钱夹WALLETS、钱包PURSES、地图盒MAP-CASES、烟盒CIGARETTE-CASES、烟袋TOBACCO-POUCHES、工具包TOOL BAGS、运动包SPORTS BAGS（包括高尔夫球袋golf bags、体操袋gym bags、网球拍提袋tennis racket carrying bags、滑雪袋ski bags、钓鱼袋 and fishing bags.

7、）、瓶盒BOTTLE-CASES、首饰盒JEWELLERY BOXES（不仅包括为存放首饰而专门设计的盒子，也包括其形状和配件专门适于盛装一件或多件首饰的各种规格的类似容器，不论是否装有铰链或扣件。它们一般用纺织材料衬里。这些容器盛装首饰后可一同展示或出售，适于长期使用 covers not only boxes specially designed for keeping jewellery, but also similar lidded containers of various dimensions (with or without hinges or fasteners) speci

8、ally shaped or fitted to contain one or more pieces of jewellery and normally lined with textile material, of the type in which articles of jewellery are presented and sold and which are suitable for long-term use.）类似容器及粉盒、刀叉餐具盒AND SIMILAR CONTAINERS POWDER-BOXESCUTLERY CASES 第二部分的“类似容器”：皮夹子note-cas

9、es、文具盒writing-cases、笔盒pen-cases、票证盒ticket-cases、针线盒needle-cases、钥匙袋 brush-cases etc、刷盒等shoe-cases、鞋盒tool and jewellery rolls、工具或珠宝卷包pipe-cases、烟丝盒cigar-cases、雪茄烟盒key-cases 三、附：第一、二部分物品列举 英文名称 中文名称 图例 英文注解 HS编码 制成材料 TRUNKS 衣箱A trunk, also known as a travel trunk, is a large cuboid container for holdi

10、ng clothes and other personal belongings, generally about 30 inches to 36 inches long with varying widths of 16 to 22 inches and various heights. 4202 1 任何材料 They were most commonly used for extended periods away from home, such as for boarding school, or long trips abroad. Most trunks are now used

11、as either furniture such as glass-covered coffee-tables or decorative storage for everything from blankets and linens to memorabilia and military paraphernalia. Trunks are differentiated from chests by their more rugged construction due to their intended use as luggage, instead of the latters pure s

12、torage. SUIT-CASES 提箱 A suitcase is a general term for a distinguishable form of rectangular-shaped somewhat flat, luggage. It is often a hard either metal, bag with rounded/square corners, plastic or made of cloth, vinyl or leather that more or less 4202 1 任何材料 retains its shape. It has a carrying

13、handle on one side and other and for transporting clothes is used mainly possessions during trips. It opens on hinges like a door. Suitcases lock with keys or a combination. VANITY-CA小手袋 vanity case 4202 1 任何材料 亦作)(妇女随身携带装化妆品的小手提包，小梳妆盒SES vanity box vanity bag， EXECUTIVE公文箱 4202 1 任何材料 -CASES BRIEF-

14、CAS公文包 a flat case used for carrying papers and documents 任何材料 ES SCHOOL 书包 4202 1 任何材料 SATCHELS SPECTACLE CASES 眼镜盒 4202 3 任何材料 BINOCULA望远镜盒 4202 9 任何材料 R CASES CAMERA 照相机套 4202 9 任何材料 CASES MUSICAL 乐器盒 4202 9 任何材料 INSTRUMENT CASES GUN CASES 枪套(建议枪套、改为：) 枪盒 42029 任何材料 HOLSTERS 枪套（建议A handgun holste

15、r is a device used to hold or restrict the 4202 9 任何材料 undesired movement of a handgun, most commonly in a 改为：手枪immediate for be easily withdrawn location where it can 皮套） waistband, a belt or are use. Holsters often attached to body of the locations may but they be attached to other (e.g., the ankl

16、e holster) 任何材料 containers expression The 第（SIMILAR 一部similar ：CONTAINEin the first part includes分）类似容 RS 器，包括： hatbox (also hat hat boxes A box commonly and sometimes 1、帽盒hat 任何材料4202 9 and storing for a tin) or bucket hat is container and transporting damage it headgear, protecting from carry to u

17、sed box a term generic more dust. A for a bandbox. a including headgear, garments, is Typically, hat box is deep and round in shape, although it may also be boxlike and used as an item of luggage for transporting a variety of hats. 2、相机附件camera 4202 9 任何材料 accessory 套 cases 任何材料 4202 9 cartridge 3、弹

18、药盒 pouches 4202 9 任何材料 sheaths for 4、猎刀鞘 hunting 5、野营刀鞘 sheaths for 任何材料4202 9 camping knives portable 6、制成专门任何材料4202 9 boxes 形状或内tool 部, 件配以or cases有装specially 适合装特盛or 定工具（不论shaped internally 件附带否是等）的手提式的工具箱（工具盒等） fitted to contain particular ools with or without their accessories, etc. 第二部分物品列举： 英

19、文名称 中文名称 图例 英文注解 HS编码 制成材料 TRAVELLING-BAGS 旅行包 4202 9 用皮革或再生皮革、塑料片、 纺织材料、钢纸或纸板制成，或者全部或主要用上述材料 或纸包覆制成INSULATEFOOD D OR ，BAGSS covers 食品或饮料保温包（包括在运输或间保持食物及饮料温度 4202 9 用皮革或再生皮革、塑料片、纺织材料、钢纸或纸板制成，或者全部或主要用上述材料 BEVERAGE临时保存期或纸包覆制成 reusable 可重复用的insulated 使用的保温bags used 包） to maintain the temperature of foo

20、ds and beverages during transport or temporary storage. TOILET a small bag for holding your soap, toothbrush , etc. when 4202 9 用皮革或再生皮革、塑料片、 化妆包BAGS A Dopp kit is a small toilet bag, made you are travelling；（纺织材料、钢纸或纸板制成，mens for storing or cloth, that is used of leather, vinyl, grooming tools for

21、travel. Common items kept in a Dopp 或者全部或主要用上述材料comb, a razor, shaving cream, kit aredeodorant, toothpaste, clippers, scissors, toothbrush, nail shampoo, 或纸包覆制成 ）and cologne.4202 9 knapsack, called bookbag, kitbag, A RUCKSACKSbackpack also 用皮革或再生皮革、塑料片、 帆布包 is, in its simplest form, a rucksack, pack

22、, or sackpack （建议改为：two carried sack on ones back secured with and cloth 纺织材料、钢纸或纸板制成，be the go straps that over shoulders, there can but variations. Lightweight types of backpacks are sometimes 或者全部或主要用上述材料 worn on only one shoulder strap. 或纸包覆制成 或者全部或主要用上述材料 A handbag, also purse, or pouch in Amer

23、ican English, is a HANDBAGS4202 2 用皮革或再生皮革、塑料片、手提包 fashionably is oftenmedium-to-large handled bag that hether or not ，personal hold women, to designed, typically used by 纺织材料、钢纸或纸板制成， items.with shoulder strap, including without those 或纸包覆制成 handle ； Shopping bags are medium-sized bags, typically a

24、round SHOPPING 4202 9 用皮革或再生皮革、塑料片、 购物袋much (though in BAGS volume litres (2.55 gallons) 20 10non-grocery especially for larger versions exist, 纺织材料、钢纸或纸板制成，to grocery shoppers used shopping), that are often by single-use They can be purchases. home carry their 或者全部或主要用上述材料(disposable), used for oth

25、er purposes (storage, can liners, etc.) or designed as reusable shopping bags. 或纸包覆制成 WALLETS 钱夹 A wallet, or billfold, is a small, flat case that is used to cards, cash, credit such personal items as carry identification (drivers license, identification documents business photographs, gift cards, e

26、tc.), card, club card, 4202 3 用皮革或再生皮革、塑料片、纺织材料、钢纸或纸板制成， 钱包and often also paper money, cards, etc., used especially 用皮革或再生皮革、塑料片、 are cards. Wallets other cards and paper or laminated 或者全部或主要用上述材料generally made of leather or fabrics, and they are usually pocket-sized but not always foldable. 或纸包覆制成

27、PURSES a small bag made of leather, plastic, etc. for carrying coins 4202 3 by women 纺织材料、钢纸或纸板制成， 或者全部或主要用上述材料 或纸包覆制成MAP-CASES 4202 9 用皮革或再生皮革、塑料片、地图盒 纺织材料、钢纸或纸板制成， 或者全部或主要用上述材料 或纸包覆制成CIGARETTE CASES 烟盒is a sturdy container used to store small numbers of cigarettes and prevent them from being crush

28、ed. A typical cigarette case is a flat box (commonly made of metal) that opens symmetrically into two halves 4202 3 用皮革或再生皮革、塑料片、纺织材料、钢纸或纸板制成， 或者全部或主要用上述材料 或纸包覆制成 TOBACCO-PA tobacco pouch is a pouch used to hold tobacco. They 4202 3 用皮革或再生皮革、塑料片、烟袋 of made and once OUCHES were leather, often are mad

29、e out of sealskin. Rolling and pipe tobacco is often sold in a plastic 纺织材料、钢纸或纸板制成，pouch. 或者全部或主要用上述材料 或纸包覆制成 TOOL BAGS 4202 9 用皮革或再生皮革、塑料片、工具包 纺织材料、钢纸或纸板制成，或者全部或主要用上述材料 或纸包覆制成SPORTS ，BAGSincludes such articles bags, gym racket tennis bags, carrying and ski bags fishing bags. 运动包（包括高尔夫球体操袋、袋、网球拍提袋、滑雪袋 和钓鱼袋。） 4202 9 用皮革或再生皮革、塑料片、纺织材料、钢纸或纸板制成，或者全部或主要用上述材料或纸包覆制成