报关编码

宝石轴承(手表用)

正确答案

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答案解析

归类说明:以上3种轴承,它们的用途不同.所用的材料不同(合金钢、石墨、宝石)。
圆柱滚子轴承作为机器的通用零附件,要归入第84章,查阅本章的品目条文,归入品目8482(滚动轴承),并根据滚动体的形状(圆柱滚子)归入编码84825000;石墨轴承不管其是否通用,但属于石墨制品,是一种矿物材料的制品,应归入第68章。查阅本章的品目条文,将其归入品目6815(其他品目未列名的石墨制品),并按非电器用的石墨制品归入编码68151000;手表用宝石轴承,为手表的专用轴承,故应按手表零件归类。因手表归入第91章,宝石轴承作为手表的其他零件应归入品目9114,并按具体列名归入编码91142000。
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