抛砖引玉（七十八）导电布的归类辨析

欣海毛小小归类工作室原创文章——抛砖引玉（七十八）

导电布的归类辨析

本文为朱倞玮原创，如需转载，请注明出处，违者必究！

【概述】

随着科技的进步和创新，人类发明了导电布（图一），这是一种可用于从事电子，电磁等高辐射工作的专业屏蔽工作服、屏蔽室专用屏蔽布、IT行业屏蔽件专用布、当下流行触屏手套、防辐射窗帘等。

它的结构（图二）：以纤维布（一般常用聚酯纤维布）经过前置处理后施以电镀金属镀层使其具有金属特性而成为导电纤维布。其导电的种类可分为:镀镍导电布,镀金导电布,镀炭导电布,铝箔纤维复合布。

【问题】

对于这样基于纺织品基材的商品，有以下2个归类争议：

1、59.11　本章注释七所规定的作专门技术用途的纺织产品及制品

按照有专门技术用途的纺织品，其符合《税则》59.11品目注释的描述。依据归类总规则一及六，建议该商品归入税则号列5911.9000。

2、38.24　铸模及铸芯用粘合剂；其他品目未列名的化学工业及其相关工业的化学产品及配制品

该商品为混合物，用于电子产品的导电粘接，该用途在第六类未有具体列名，故建议将其归入品目38.24项下。依据归类总规则一及六，建议将本品归入税号：3824.9099.90。

【解析方式】

首先我们来看美国的ruling如何解释“导电布conductive fabric”

摘录自：http://rulings.cbp.gov/index.asp?ru=815344&qu=conductive+fabric&vw=detail

The tariff classification of U.S. made FLECTRON , a woven metalized conductive electromagnetic shielding fabric laminated with a fire retardant Poly-vinyl chloride (PVC) plastic sheet. Laminated in Ireland.、

介绍了商品由带有导电层纺织物和PVC一起组成。

Dear Ms. Pierce:

     In your letter dated September 14, 1995, logged in at our administerial unit on October 3, you requested a classification ruling and the applicability of subheading 9802.00.50。This request is similar in nature to your request of September 8, 1995 (NY file 815345) in which a like fabric, a woven polyester taffeta plated with nickel/copper metal, was sent to Japan and laminated with a sheet or film of PVC, formulated to be fire retardant. The metal itself cannot be seen with the naked eye other than by change of color.

     The fabric, product number 3035-213, sent to Ireland, is laminated or assembled with a sheet or film of white PVC plastic. Just the edges are trimmed and the material is returned on the roll without further fabrication. No material weights were furnished other than the mention that the polyester taffeta weighed 1.6 oz/sq.yd. This appears to be the weight of the base fabric before metalization. The furnished samples of the metalized fabric and the finished laminated fabric were informally weighed and found to be 2.6 oz/sq.yd. and 4.16 oz/sq.yd., respectively. The plastic accounts for less than 70 percent of the total weight of the finished fabric.

这段介绍了结构中的重量比，美国海关想明白那个是主要材质。

     The accompanying literature mentions several applications for these EMI/RFI shielding products, such as enclosures, curtains, architectural shielding, cable wrap, tapes, shielding laminates, gaskets and grounding. 

     The applicable subheading for the PVC laminated woven polyester taffeta will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile fabrics laminated with plastics: With polyvinyl chloride, Of man-made fibers, other (not over 70 percent by weight of plastics). The duty rate will be 8.4 percent ad valorem.

美国海关认为像这样的织物，应该按照品目59.03“用塑料浸渍、涂布、包覆或层压的纺织物”归类

    This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177)。

接着我来分析下这个商品，毫无疑问这是一个不同材料的组合商品，遇到这样的商品，我们首先要总规则一或者三（一）能否使用。导电布在整个税则列目中未有具体列名，那么我们就考虑归类总规则三（二）“不同材料构成的组合物，应按照构成货物基本特征的材料归类”

在这个商品中纺织品仅起到了衬背的作用，并没有起到主要作用，所以我认为11类的纺织品就不考虑了。

我们可以看到归类决定：Z2006－1240和Z2006－1244

尤其是后者

在我们这个商品也具有相同导电物质的镀镍等，所以依据归类总规则三（二），建议按照3824.9090归类。

【综上所述】

要归类一个不同材料构成的商品，首先我们要了解这个商品的结构组成，然后根据商品资料和相关文献，判断是何种物质起到关键性作用，再依据归类总规则归类。