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当前位置:首页 » 归类知识 » 抛砖引玉(十九) 关于“空心镀银玻璃导电粉”的归类分析

抛砖引玉(十九) 关于“空心镀银玻璃导电粉”的归类分析

字号:T|T
文章出处:责任编辑:人气:-发表时间:2015-03-11 14:01:00
欣海毛小小归类工作室原创文章——抛砖引玉(十九)
 

关于“空心镀银玻璃导电粉”的归类分析

 

本文为温朝柱原创,如需转载,请注明出处,违者必究!

 

一、商品描述及归类争议

 

该商品为灰色或灰白色的粉末,是用化学电镀的方法将银附于直径小于50微米的空心玻璃球表面制成的导电粉。制造该商品的玻璃球的成分为钠钙硼硅酸盐玻璃。该商品的成分为:银含量≥20%,玻璃含量≤80%。该产品用于生产“导电涂料”,“导电涂料”用于喷涂或电镀在其它产品表面起导电作用。

 

 

目前的归类争议包括:

争议一:它属于贵金属的制品归入品目71.15项下;

争议二:根据第71章的注释六,镀贵金属的非金属不属于贵金属的范围,所以不能归入71章,应按具有导电功能的玻璃制品归入品目70.18项下;

争议三:镀贵金属的非金属不属于贵金属的范围,不能归入品目71章,同时它是空心的,不是实心球体,不符合品目70.18的“微型玻璃球”的条件,也不能归入品目70.18,所以只能按“其他品目未列名的化工品”归入品目38.24项下。

 

二、归类分析

70.18 玻璃珠、仿珍珠、仿宝石或仿半宝石和类似小件玻璃品及其制品,但仿首饰除外;玻璃假眼,但医用假眼除外;灯工方法制作的玻璃塑像及其他玻璃装饰品,但仿首饰除外;直径不超过1毫米的微型玻璃球:

    10   玻璃珠、仿珍珠、仿宝石或仿半宝石及类似小件玻璃品

    20   直径不超过1毫米的微型玻璃球

    90   其他

本品目包括范围很广的一系列各式各样玻璃制品。它们大部分直接用作或经过加工后用作观赏和装饰用途。

 一、玻璃珠〔例如,用于项链、念珠、假花、墓碑装饰等;用于装饰纺织制品(饰边、刺绣等)、手提包或类似品;或用作电绝缘子〕。

  二、仿珍珠

  三、仿宝石(包括仿半宝石)。切勿将这种仿宝石与品71.04的合成宝石或再造宝石相混淆(参见相应的注释)。

  四、其他的玻璃小精品

  五、各种玻璃制品

  六、玻璃假眼

  七、小塑像及其他装饰品。

八、微型玻璃球,其直径不超过1毫米,用于制作路标板、反光标牌或电影银幕;也用于清洁飞机喷气式发动机或金属的表面。它们是滚圆的实心球体

……

  本品目也不包括:

  (一)通常镀银或染色的玻璃粉,用于装饰名信片、圣诞树的饰物等(品目32.07)。

 

70章注释一:

一、本章不包括:

  (一)品目32.07的货品(例如,珐琅和釉料、搪瓷玻璃料及其他玻璃粉、粒或粉片);

  (二)第七十一章的物品(例如,仿首饰);

 

**********

第七十一章注释一、注释二和注释六:

一、除第六类注释一(一)及下列各款另有规定的以外,凡制品(articles的全部或部分由下列物品构成,均应归入本章:

  (一)天然或养殖珍珠、宝石或半宝石(天然、合成或再造);或

  (二)贵金属或包贵金属

  二、

  (一)品目71.1371.1471.15不包括带有贵金属或包贵金属制的小零件或小装饰品(例如,交织字母、套、圈、套环)的制品,上述注释一(二)也不适用于这类制品

  (二)品目71.16不包括含有贵金属或包贵金属(仅作为小零件或小装饰品的除外)的制品。

 

六、除条文另有规定的以外,本协调制度所称贵金属应包括上述注释五所规定的贵金属合金,但不包括包贵金属或表面镀以贵金属的贱金属及非金属

 

 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(包括由天然产品混合组成的)(+)

   

问题:71章注释一与注释六是否矛盾?

71章总注释:

本章包括:

  一、品目71.0171.04的天然或养殖珍珠、钻石、其他宝石和半宝石(天然、合成或再造)

  二、品71.0671.11的贵金属和包贵金属,未锻造、半制成或粉末状,但未达到第三分章所述制品的加工程度,以及品目71.12的贵金属或包贵金属废碎料和主要用于回收贵金属的含有贵金属或贵金属化合物的其他废碎料。

  根据本章注释四,所称“贵金属”是指银、金及铂。必须注意,这里指的“铂”还包括铱、锇、钯、铑及钌。

  根据本章注释五的规定,含有贵金属的合金(汞齐除外——品目28.43)应按以下规则归类:

  (一)按重量计含铂量2%及以上的,按铂归类。

  (二)按重量计含金量在2%及以上,但不含铂或按重量计含铂量在2%以下的,按金归类。

  (三)按重量计含银量在2%以上的其他合金,按银归类。

  (四)含铂、金、银都低于2%的所有合金按贱金属归类(第十五类)。

  根据本章注释六的规定,除条文另有规定的以外,所称贵金属应包括上述(一)、(二)、(三)款所规定的贵金属合金,但不包括包贵金属,也不包括表面镀以银、金、铂的贱金属或非金属。

  根据本章注释七,所称“包贵金属”是指以贱金属为底料,在其一面或多面用焊接、熔接、热轧或类似机械方法覆盖一层任何厚度的贵金属材料。

……

  三、全部或部分用天然或养殖珍珠、钻石或其他宝石、半宝石(天然、合成或再造)、贵金属或包贵金属制成的物品(品目71.1371.16)。本组尤其包括珠宝首饰和金器、银器(参见品目71.1371.14的注释),但不包括:

  (一)本章注释三所列的物品。

  (二)其所含贵金属或包贵金属部分仅作为小配件(例如,交织字母、圈、套环)的物品,但这些物品不得含有天然或养殖珍珠、钻石或其他宝石、半宝石(天然、合成或再造)。

WCO的分析:

The Secretariat duly conducted a detailed examination and drew the following conclusions. Note 6 to Chapter 71 defines what is meant in the Nomenclature by “precious metals” and “clad with precious metal”. An examination of the structure of Chapter 71 shows that “precious metals” and “clad with precious metal” are covered under headings 71.06 to 71.11, given that those headings together with heading 71.12 are included in Sub-Chapter II of Chapter 71 headed “PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL”.

Accordingly, by virtue of Note 6 to Chapter 71, “silvered hollow glass microspheres”, which are non-metallic products (glass), plated with precious metal (silver) by a process of chemical deposition, cannot be regarded as a “precious metal” or a “metal clad with precious metal” within the meaning of headings 71.06 to 71.11. However, Note 6 to Chapter 71 gives no guidance as to the classification of products partially or entirely composed of “precious metal” or “clad with precious metal”.

It is therefore clear from Note 6 to Chapter 71 and the Explanatory Note referred to above that the microspheres at issue cannot be regarded as “precious metal” or “clad with precious metal” and consequently cannot be classified either under heading 71.06 as silver or under heading 71.07 as base metals clad with silver.

Note 6 to Chapter 71 does not therefore contain provisions regarding articles made wholly or partly of “precious metal” or of “metal clad with precious metal”,

Using this approach, it would be possible to take the view that the “silvered hollow glass microspheres” are non-metallic products (glass), plated with precious metal (silver) by a process of chemical deposition, that can be classified in Chapter 71, taking into account the fact that no other legal provision explicitly excludes articles of base metals or non-metals plated with precious metal from Chapter 71.

Furthermore, the Secretariat wishes to call the Committee’s attention to Note 1 (b) to Chapter 70 which excludes from that Chapter “the articles of Chapter 71”. Therefore, the Secretariat is of the opinion that it would be appropriate to determine, first, whether or not the microspheres at issue are articles covered by the scope of Chapter 71.

In support of the previous two paragraphs, the Secretariat refers, by way of example, to headings 71.12 and 71.17 which also cover articles of base metal or non-metals plated with precious metal, which are therefore not excluded from Chapter 71.

In support of the previous two paragraphs, the Secretariat refers, by way of example, to headings 71.12 and 71.17 which also cover articles of base metal or non-metals plated with precious metal, which are therefore not excluded from Chapter 71. In that connection, reference should be made to the products listed in paragraphs (C), (D), (E) and (F) to the Explanatory Note to heading 71.12 (page XIV-7112-1) and to the articles of imitation jewellery listed in the Explanatory Note to heading 71.17 (page XIV-7117-1), noting that the first one-dash subheading of heading 71.17 is worded as follows : “Of base metal, whether or not plated with precious metal:”; in other words, using the terms that are, in every respect, comparable to those contained in Note 6 to Chapter 71.

71.12 贵金属或包贵金属的废碎料;含有贵金属或贵金属化合物的其他废碎料,主要用于回收贵金属:

  本品目包括仅适于回收贵金属的金属废碎料或用作制造化学品的原料

  本品目也包括主要用于回收贵金属的含有贵金属或贵金属化合物的任何材料的废碎料。

  它们主要包括:

  一、焚化照相用胶片、印刷电路板等产生的含有贵金属或贵金属化合物的灰。

  二、造币厂或金匠、银匠和首饰匠等在工场机械加工贵金属或包贵金属时产生的废料、残屑,例如,成形、钻孔等加工产生的地脚、粉末、锉屑、刨屑等。

  三、不能再作原用途的破旧器具(餐具、金银器、丝网催化剂等)的废料。本品目不包括需要经过或不需要经过整修便能重新再作原用途使用的物品,以及不经回收加工便能转作其他用途的物品。

  四、含有金属形态或化合物形态贵金属(例如,卤化银)的照相用硬片、软片、纸、纸板或纺织物的废碎料。

  五、含有贵金属(例如,金或银)的电子电路板及类似载体的废碎料。

  六、冶炼、电解或化学生产过程中所产生的含有贵金属的残渣(例如,电解精炼及电镀时产生的熔渣、淤渣;照相定影槽中的银渣)。

71.17 仿首饰:

        贱金属制,不论是否镀贵金属

    11  袖扣、饰扣

    19  其他

    90   其他

 

The microspheres at issue are articles made of glass and a precious metal which can be classified in Chapter 71 by application of GIR 1 in accordance with the rules in Notes 1 and 2 (A) to Chapter 71.

In the Secretariat’s view, the “silvered hollow glass microspheres” are products made partly of silver, a precious metal under Note 6 to Chapter 71. The microspheres must therefore be classified not as precious metal or as metal clad with precious metal but as articles made partly of precious metal, the latter being classified as provided for in Notes 1 and 2 (A) to Chapter 71.

metal clad with precious metal if, in accordance with the provisions of Notes 1 and 2 (A) to Chapter 71, the precious metal is not a minor constituent, minor fitting or a minor ornamentation. Expressed in other terms, the scope of the expression “precious metal or metal clad with precious metal” contained in Note 6 to Chapter 71 is different from that of the expression “other articles of precious metal or of metal clad with precious metal” specified in Notes 1 and 2 to Chapter 71.

In view of its analysis, the Secretariat has drawn the conclusion that: (1) there is no contradiction between the legal Notes; (2) by application of Note 6 to Chapter 71, it shares the point of view of the Chinese Administration that the microspheres cannot be regarded as “precious metal” or “metal clad with precious metal” and; (3) it does not share the view of the Chinese Administration that Note 6 to Chapter 71 excludes the said microspheres from the Chapter in question.

The precious metal (silver) content of the product is at least 20 %. In accordance with the Secretariat’s analysis, since the products under consideration are made partly of precious metal, the question to be answered is whether the precious metal (silver) content of at least 20 % is to be regarded as a minor constituent within the meaning of Note 2 (A) to Chapter 71. In the event that an amount of 20 % silver cannot be regarded as a minor constituent, and that is the Secretariat’s view, the product called “silvered hollow glass microspheres” should be classified under heading 71.15, to be more precise subheading 7115.90 in accordance with GIRs 1 and 6.

 

上海欣海报关有限公司 毛小小归类工作室成员:温朝柱

  


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