税目4202物品分析.docx

1、税目4202物品分析品目4202物品归类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2、 4202章注相关排它条款“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4202.3所指的“通

2、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、 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-cases 小手袋 va

3、nity-cases 公文箱 executive-cases （美国税贝U为 attache caseS、公文包 brief-cases 书包 school satchels 眼镜盒 spectacle case望远镜盒 binocular cases照相机套 camera cases乐器盒 musical instrument cases枪套 gun cases、 holsters 及类似容器 and similar containers ；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.材第二部分：材质：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 所称“皮革”包括

5、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 BAGSers 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 and back

6、bag、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-CASE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.）、瓶盒BOTT

7、LE-CASES首饰盒JEWELLERY BOXE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 liddedcontainers of various dime nsions （with or without hin ges or faste ners） specially sh

8、aped or fitted to con tai n 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 Iong-term use.） 粉盒 POWDER-BOXES 刀叉餐具盒 CUTLERY CASE及 类似容器 AND SIMILAR CONTAINERS第二部分的“类似容器”：皮夹子n ote-cases

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

10、 clothes and other personal belongings, generally about 30 inches to 36 inches long with varying widths of 16 to 22 inches and various heights. 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 as either furn

11、iture 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 storage.4202 1任

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

13、ide and is used mainly for transporting clothes and other possessions during trips. It opens on hinges like a door. Suitcases lock with keys or a combination.任何材料VANITY-CASES小手袋vanity case（妇女随身携带装化妆品的 ）小手提包，小梳妆盒vanity bag ， vanity box4202 1 任何材料亦作EXECUTIVE-CASES公文箱4202 1 任何材料BRIEF-CAS公文包ESSCHOOL书包SA

14、TCHELSa flat case used for carrying papers and documents任何材料4202 1任何材料SPECTACL 眼镜盒E CASESBINOCULA 望远镜盒R CASESCAMERA 照相机套CASESMUSICAL 乐器盒INSTRUMENT CASES4202 3 任何材料4202 9 任何材料4202 9 任何材料4202 9 任何材料枪套（建议 改为：枪套、 枪盒）42029 任何材料GUNCASESHOLSTERSSIMILARCONTAINERS1、帽盒A handgun holster is a device used to hol

15、d or restrict the 4202 9undesired movement of a handgun, most commonly in a location where it can be easily withdrawn for immediate use. Holsters are often attached to a belt or waistband, but they may be attached to other locations of the body (e.g., the ankle holster)（第一部 分）类似容 器，包括： hat boxesThe expression similar containers in the first part includes :任何材料A hat box (also commonly hatbox and sometimes hat 4202 9bucket or hat tin) is a container for storing andtransporting headgear, protecting it from damage anddust. A more generic term for a box used to carry ga