报关编码

防紫外线便携折叠伞套(单独报验)

正确答案

来源:www.examk.com

答案解析

归类说明;本组题都跟伞有关,一个是伞本身,另一个是伞的外包装。便携折叠伞属于伞类商品,查阅章的标题应归入第66章,并根据其具体列名归入品目6601下的编码66019100,而便携折叠阳伞伞套(单独报验)属于折叠伞的附件,似乎也应归入第66章,并按折叠伞的附件归入品目6603,但由本章注释二可知品目6603不包括纺织材料制的零件、附件及装饰品或者任何材料制的罩套、流苏……此类货品即使与品目6601、6602的物品一起报验,只要未装配一起,则不应视为上述品目所列物品的组成零件,而应分别归入各有关品目。
因折叠伞套通常使用纺织材料制成,属纺织制成品.而非服装类制品,故归入绍63章,查阅本章品目条文,将其按其他制成品归入品目6307,因在该品目下未发现此商品的具体列名,故最终按未具体列名的商品归入子目63079000。
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