“小垫圈”引发大争议

  一枚小小的金属合制垫圈，看似简单的商品，其归类却大有学问。这不，为了探个究竟，热爱归类的人士不惜争得面红耳赤，但是谁也不能说服谁。

  某位热心的群友提供了一份美国海关关于确定垫圈（Gasket）的归类思路，虽然原文内容比较长，啃读起来比较辛苦，但是还是决定义无反顾地做次归类翻译和整理工作，让更多热爱归类的朋友们从中受益。

  下图所示的垫圈是由橡胶和贱金属材质合制而成，一般会配合螺栓使用，起到密封紧固作用。观点一：根据品目“84.84　密封垫或类似接合衬垫，用金属片与其他材料制成或用双层或多层金属片制成；”的描述，只要是复合材质的或是双（多）层金属片构成的接合衬垫，就属于品目8484的商品范畴，因此下图的垫圈应归入该品目；观点二：下图商品外观上看已经不太符合金属“片”，并且该商品的用途也不太符合《品目注释》所述：“这类货品主要用于某些发动机或泵，或用于某些管道接头。”，因此建议该商品按照归类总规则三（二）确定商品税号。

（图一）

  仔细翻阅《品目注释》8484下“一、用金属片与其他材料制成或用双层或多层金属片制成的密封垫或类似接合衬垫……”的说明，字里行间可以体会到归入子目8484.1项下的商品限制远远要多过品目条文。例如，从商品的材质和结构来看，品目注释有详细描述：“

这些货品可用下列材料制成：

（一）将石棉芯（有时是毡呢、纸板或其他非金属材料制成）夹在两块金属片之间；或

（二）将石棉或其他非金属材料切成一定形状，并用金属片沿密封垫或接合衬垫的外缘及冲孔边缘包折起来；或

（三）用相同或不同的金属层压的金属箔。”

以及

“这类货品主要用于某些发动机或泵，或用于某些管道接头。”

  上述文字似乎在向我们传递着某种信息，并非所有合制垫圈都可以一并归入子目8484.1，但是注释文字就像《哈姆雷特》，一百个观众，就会有一百个哈姆雷特。好在《品目注释》不是小说也非传记，它的编著有一定的编写规律，前辈在研究协调制度和编写商品与品目注释时的科学严谨，是值得我们后辈归类从业人员学习和探索的。

  品目注释中“欲言又止”或是“蜻蜓点水”似的描述让读者理解起来犯难，相信各位读者在阅读了以下文字后，便能有更深刻的理解：

INTRODUCTION

The classification of gaskets has caused difficulty for a number of reasons. First, there is no single tariff classification or location in the tariff for all gaskets. Classification depends on a variety of factors, including the composition of a gasket and where it is used. Second, even when invoices correctly describe the product as a gasket, they often fail to describe the article sufficiently in terms of composition and use to permit proper classification. Further compounding the problem, such information is often not easily obtainable from blueprints, computer databases or even physical examination. Finally, classification of gaskets requires reference to various General Rules of Interpretation, Explanatory Notes, Section Notes and Chapter Notes, and the application of these may be complicated at times.

垫圈归类存在难点是很多原因造成的。首先，垫圈归类没有一个单独的税号。归类受到很多因素影响，其中包括垫圈的构成和用途。第二，即使发票中商品描述正确，但还是经常未能充分描述商品的构成，用途以至于无法正确归类。此外，这类信息通常很难通过设计图纸，电脑数据库甚至是物理检测获得。最后，垫圈分类涉及到不同的归类总原则注释，

税则注释，子目注释，章注释，同时应用这些规则就会比较复杂。

METAL GASKETS

金属垫圈

Subheading 8484.10, HTSUS, provides for gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal. The Explanatory Notes for heading 8484 indicate that these are composed of:

美国海关税则号，子目8484.10，适用于垫圈和与其类似的金属片结合其他材料的连接件或由不同金属结合而成的连接件以及双层或多层金属构成的连接件。税则注释品目8484规定该项下的商品制造方法如下：

(i) a core of asbestos (or sometimes felt, cardboard or other non-metallic material) sandwiched between two metal sheets; 

(ii) asbestos or other non-metallic materials cut to shape, and with metal sheeting folded along the outer edges and around the edges of any holes punched in the gasket or joint: or 

(iii) layers or metal foil (of the same metal or of dissimilar metals) pressed together.

（1）两片金属片当中夹着一片石棉（有时候是毛毡，纸片或者其他非金属材料）或；

（2）由石棉或其他非石棉材料成型，边缘处和垫圈打孔处或连接处包有金属片或；

（3）由多层金属（同一种或者不同种）箔压制而成。

The Explanatory Notes to heading 8484 give guidance on both the types of gaskets provided for in this heading and the types of gaskets excluded from this heading. The gaskets described in this heading are used mainly in certain motors or pumps, or for certain pipe joints. The heading excludes gaskets and joints of asbestos board reinforced with metal wire or metal gauze, which are instead classifiable in heading 6812. This provision is one exception to the general guideline that classification of gaskets depends in part on where they are used. However, though this is an eo nomine provision for gaskets, it describes and provides for only a limited type of gasket. The gasket must be made as described in the heading and Explanatory Notes. If not so made, then classification follows the normal hierarchy, i.e., in the provision which most specifically describes the article, taking into account the language of Section and Chapter Notes.

品目8484的税则注释给该品目下和不属于该品目下的垫圈归类都提供了指引。该品目描述下的垫圈主要用于马达，电机，泵，或者特定管道接头。该品目不包括用金属线和金属网加固的石棉垫圈和石棉连接件，这些可以归到品目6812下。归类总原则规定垫圈归类是根据其用途，这条规定是归类总原则的一个特例。然而，即使这一规则对垫圈归类貌似清楚明白，也只适用于有限的几种垫圈归类。垫圈的生产方式必须符合品目注释的描述，如果不符合，归类就按照通常的分级，例如，把章注、类注的内容考虑进去，把货物归在对其描述最详细的税号下。

The subject of NY E86807, dated September 14, 1999, was a chain case gasket for an automotive engine. The gasket was made of aluminum and measured approximately 20.5 mm in length, 8 mm in width, and 1 mm in thickness. The gasket had a center cut-out and six holes along the edge. The inside edge of the cut-out, along with one of the holes, was lined with a bead of rubber. The gasket fit between the engine's chain case and the engine block and covered the timing frame. The gasket, although made of metal and another material, did not consist of a nonmetallic material with metal sheeting along the cutouts. Since it was not constructed as described in the Explanatory Notes to heading 8484 it could not be classified in that provision. Following the guidelines of Section XVI Note 2, classification was in subheading 8409.91.50, HTSUS, which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines.

案例NY E86807，日期1999年9月14日，是一种用于汽车发动机的链盒垫圈。该垫圈由长约20.5毫米，宽约8毫米，厚约一毫米的铝片制成。垫圈当中挖空，边缘有六个小孔，其中一个孔靠近当中挖空部分的边缘嵌着一颗橡胶珠。该垫圈安装在引擎链盒和发动机组之间，由计时框架覆盖。尽管该垫圈由金属和其他材质制成，但并不是以非金属材料中空位置镶有金属片的方法构成，由于结构和品目8484税则注释中的描述不符，因此不能归入该项下。根据16类注释2，该产品归入美国海关税则号8409.91.50，适用于能够单独使用或者主要配合品目8407和品目8408项下的发动机使用的其他零件，该税号也适用于能够单独使用，或者主要配合点燃式内燃发动机的产品。

NY D86153, dated January 20, 1999, addressed the classification of an engine crankcase gasket and an automotive muffler gasket. Both were constructed of a single layer of stamped aluminum. Again, since neither gasket was constructed as required by the language of heading 8484, they could not be classified in subheading 8484.10, HTSUS. Since the engine crankcase was classifiable as part of an internal combustion engine in heading 8409, then by operation of Section XVI Note 2 the gasket for the engine crankcase was classified as part of the internal combustion engine as well, in subheading 8409.91.50, HTSUS.

案例NY D86153，日期 1999年1月20日，解释了发动机机匣垫圈归类和汽车消声器垫圈归类。两种垫圈都是由单层冲压铝片而成。由于该垫圈也不符合美国海关税则子目8484.10的文字描述，因此不能归入此税号。由于发动机机匣可以被归为品目8409下的内燃机零件，依据第16类注释2，发动机机匣垫圈也作为内燃机零件归入子目8409.91.50下。

The muffler for which the muffler gasket was designed was not itself classifiable in Section XVI, so the muffler gasket could not be classified in any of the parts provisions of Section XVI. Consideration then was given to classification as parts of automobiles in heading 8708, a heading which falls in Section XVII. However, since Note 2(a) to Section XVII excludes joints, washers or the like from classification in any of the provisions of that Section, classification of the gasket in heading 8708 was precluded. The gasket was classified instead in Section XV, in subheading 7616.99.50, HTSUS, which provides for other articles of aluminum … other.

汽车消声器垫圈所适用的消声器本身不能被归入16类， 因此汽车消声器垫圈也不可以被归入16类。然后考虑归入17类中品目8708汽车零件。然而因为17类注释二（1）将连接件，垫片，或者类似的产品都排除出了这个大类，将垫圈归入品目8708的可能性也被排除了。该垫圈被归入第15类，税号7616.99.50，其他铝制品。

To summarize, metal gaskets constructed as described in heading 8484 are classified in subheading 8484.10, HTSUS, regardless of application. The classification of other gaskets with an essential character of metal depends on their use. If they are solely or principally used as parts of articles provided for in Section XVI or Chapter 90, they would be classified under the appropriate parts provision. If they are not solely or principally used as parts of articles which are described in Section XVI or Chapter 90, they would be classified under the applicable “articles of” provision covering the metal from which they are made, e.g., subheading 7326.90, HTSUS, for steel gaskets, subheading 7419.99, HTSUS, for copper gaskets, subheading 7616.99, HTSUS, for aluminum gaskets, etc.

总的来说，以品目8484中所描述的加工方式和材质制成的金属垫圈被归入税号8484.10.不论其用途是什么。其他基本特征是金属的垫圈则按照其用途来归类：如果垫圈仅用于或者主要用于第16类或90章中商品的零件就应根据零件归类思路归入适用的零件税号。如果垫圈不属于仅用于或者主要用于第16类或90章中的商品，就要根据制造垫圈所用的金属来归类；例如，子目7326.90适用于钢垫圈（目前钢垫圈应归在品目7318），子目7419.99适用于铜垫圈，子目7616.99适用于铝垫圈。

  回到之前我们讨论的商品——橡胶与贱金属合制的垫圈，一般和螺栓同时适用，可用于多种场合，起到固定和密封的作用。根据商品图片，该商品的制造工艺和材质并不符合《品目注释》8484项下的三条描述，因此，首先这个商品就不能归入品目8484；其次，本商品并没有任何专用于或主要用于84、85或90章某个列名税目的机器设备的特征，根据上述美国海关确定垫圈归类的思路，该商品应根据归类总规则三（二），确定基本特征对应的材料进行归类。

  结合美国海关密封件归类思路，上文仅是对金属垫圈的归类做了剖析，其他材质构成的垫圈、不同用途的垫圈的归类思路笔者仍在整理中，敬请期待！