国际贸易商品分类
International Trade Commodity Classification Harmonized Commodity Description and Coding System can be abbreviated into H.S Coding System, which is the most widely used international trade commodity classification system. It’s also applied in the most countries in current international trade. At present, there are more than 100 countries which employ H.S Coding System as the core to prepare their tariffs in the world. The first H.S Coding System came into being on 1st January, 1988 and was implemented in full on 1st January, 1990 after two years’ correction and transition. HS Coding System classifies all the international trade commodities as detailed as possible. The version of H.S Coding System in 2007 divides the trade commodities into 21 categories in accordance with the production sector. Every category can also be divided into many chapters according to their starting materials and their types. There exist 97 chapters all in all, among which, Chapter 1 to Chapter 24 are for agricultural byproducts, and Chapter 25 to Chapter 97 are for industrial products. What’s more, Chapter 77 is kept in reserve. There are also sub-chapters in every chapter, for example, Chapter28, 29, 36, 63 and 72 are equipped with sub-chapters within chapters.
各章下面又按产品的加工程度、产品的基本特征或用途设有品目。品目由一个四位数字的品目号（heading number）和品目条文（heading terms）组成。品目号的前后两位数字由一圆点隔开，圆点前的两位数字表示该品目所属的章，圆点后的两位数字表示该品目在该章内的顺序号。品目下面又可再设子目，本身不再细分的子目称为一级子目（以一条短杠表示其级别），可以再进一步细分的子目是二级子目（由两条并列的短杠表示其级别）。The chapters are followed by headings classified in accordance with the products’ processing degree, basic characteristics and usages. The heading is composed of four- digit heading number and heading terms. following chapters then by product processing, product with the basic features or use items. Items items from a four-digit number (heading number) and items subject to the provisions of (heading terms) form. Items before and after the
two-digit numbers separated by a dot, dot, said the former number two items belong to the chapter, two digits after the dot indicates that the items in the sequence number within the chapter. Items subject to the following subheadings can be further established itself as a no breakdown of subheadings subheadings (with a short bar that their level), can be further sub-subheadings are two subheadings (from 2 short parallel bars, said the level).一级子目由子目号、一条短杠和子目条文组成；二级子目由子目号、两条并列的短杠和子目条文组成。其中，子目号由六位数字组成，前四位数字和后两位数字也由一圆点隔开，前四位数字表示该子目的品目号，一级子目的第六位数字是“0”，而二级子目的第五、六位数字则都不是“0”。例如，71.17, 7117.90, 7117.11 和7117.19 各自代表的意义是：71.17是品目号，表示仿首饰；而7117.90, 7117.11 和7117.19都是子目号，其中7117.90是一级子目号，因为它的第六位数字是“0”；7117.11和7117.19都属于二级子目。完整地表述他们的关系如下：
71.17仿首饰
—贱金属制的，不论是否镀贵金属
7117.11——袖扣、饰扣
7117.19——其他
7117.90—其他
也因此，塑料手镯可以归入一级子目7117.90中，而不锈钢戒指就可以归入 表示“贱金属制的，不论是否镀贵金属”的一级子目下的二级子目7117.19中。
需要注意的是，项目条文（子目注释）是具有法律效力的。
关于如何归类，H.S编码制度规定了六条基本原则：
规则一，各类、章及分章的标题仅是为查找方便而设，不具有任何法律效力。
规则二，项目目条文所列货品，不仅仅限于项目条文本身，还应包括该货品的不完整品或未制成品，未组装件或拆散件。
规则三，主要涉及混合物、不同材料的组合货品、不同部件的组合货品和零售的成套货品等商品的分类。
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品目。 规则五，适用于包装类商品的归类。
规则六，关于子目的归类原则，即：将商品归类于品目中的某一子目时，必须按子目条文、有关子目注释及做相应调整的上述规则归类，但子目的比较只能在同一数级上进行。
国际贸易商品分类
International Trade Commodity Classification Harmonized Commodity Description and Coding System can be abbreviated into H.S Coding System, which is the most widely used international trade commodity classification system. It’s also applied in the most countries in current international trade. At present, there are more than 100 countries which employ H.S Coding System as the core to prepare their tariffs in the world. The first H.S Coding System came into being on 1st January, 1988 and was implemented in full on 1st January, 1990 after two years’ correction and transition. HS Coding System classifies all the international trade commodities as detailed as possible. The version of H.S Coding System in 2007 divides the trade commodities into 21 categories in accordance with the production sector. Every category can also be divided into many chapters according to their starting materials and their types. There exist 97 chapters all in all, among which, Chapter 1 to Chapter 24 are for agricultural byproducts, and Chapter 25 to Chapter 97 are for industrial products. What’s more, Chapter 77 is kept in reserve. There are also sub-chapters in every chapter, for example, Chapter28, 29, 36, 63 and 72 are equipped with sub-chapters within chapters.
各章下面又按产品的加工程度、产品的基本特征或用途设有品目。品目由一个四位数字的品目号（heading number）和品目条文（heading terms）组成。品目号的前后两位数字由一圆点隔开，圆点前的两位数字表示该品目所属的章，圆点后的两位数字表示该品目在该章内的顺序号。品目下面又可再设子目，本身不再细分的子目称为一级子目（以一条短杠表示其级别），可以再进一步细分的子目是二级子目（由两条并列的短杠表示其级别）。The chapters are followed by headings classified in accordance with the products’ processing degree, basic characteristics and usages. The heading is composed of four- digit heading number and heading terms. following chapters then by product processing, product with the basic features or use items. Items items from a four-digit number (heading number) and items subject to the provisions of (heading terms) form. Items before and after the
two-digit numbers separated by a dot, dot, said the former number two items belong to the chapter, two digits after the dot indicates that the items in the sequence number within the chapter. Items subject to the following subheadings can be further established itself as a no breakdown of subheadings subheadings (with a short bar that their level), can be further sub-subheadings are two subheadings (from 2 short parallel bars, said the level).一级子目由子目号、一条短杠和子目条文组成；二级子目由子目号、两条并列的短杠和子目条文组成。其中，子目号由六位数字组成，前四位数字和后两位数字也由一圆点隔开，前四位数字表示该子目的品目号，一级子目的第六位数字是“0”，而二级子目的第五、六位数字则都不是“0”。例如，71.17, 7117.90, 7117.11 和7117.19 各自代表的意义是：71.17是品目号，表示仿首饰；而7117.90, 7117.11 和7117.19都是子目号，其中7117.90是一级子目号，因为它的第六位数字是“0”；7117.11和7117.19都属于二级子目。完整地表述他们的关系如下：
71.17仿首饰
—贱金属制的，不论是否镀贵金属
7117.11——袖扣、饰扣
7117.19——其他
7117.90—其他
也因此，塑料手镯可以归入一级子目7117.90中，而不锈钢戒指就可以归入 表示“贱金属制的，不论是否镀贵金属”的一级子目下的二级子目7117.19中。
需要注意的是，项目条文（子目注释）是具有法律效力的。
关于如何归类，H.S编码制度规定了六条基本原则：
规则一，各类、章及分章的标题仅是为查找方便而设，不具有任何法律效力。
规则二，项目目条文所列货品，不仅仅限于项目条文本身，还应包括该货品的不完整品或未制成品，未组装件或拆散件。
规则三，主要涉及混合物、不同材料的组合货品、不同部件的组合货品和零售的成套货品等商品的分类。
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品目。 规则五，适用于包装类商品的归类。
规则六，关于子目的归类原则，即：将商品归类于品目中的某一子目时，必须按子目条文、有关子目注释及做相应调整的上述规则归类，但子目的比较只能在同一数级上进行。