海关商品预归类案例分享：Pets Own幼犬牛奶的商品归类【康索特关务咨询】

今天康索特关务咨询小编在工作中碰到了关于幼犬牛奶的商品预归类问题，这个到底应当如何进行海关商品预归类呢？现在就让小编来细细的解读一下~

最近在工作中遇到了一个商品“幼犬牛奶”，详细信息如下：

规格：1升（1000毫升）装，90毫米x 60毫米x 195毫米

配料：全脂牛奶，无脂奶粉，乳化剂，植物油，植物胶，氨基酸（包含蛋氨酸），矿物质，乳糖酶。

加工工艺：高温加热杀菌（UHT），全程无菌生产，无菌包装。

用途：宠物食品，专为断奶后至12个月的幼犬所设计，提供成长所需的营养，富含大量的蛋白质，钙和磷, 以及其他微量元素，能够促进幼犬的营养吸收以及骨骼与肌肉的发育。

商品预归类观点一：该商品中全脂牛奶和无脂奶粉属于04.01、04.02的天然乳，但添加的其他配料超出了第四章的范畴，故建议归入品目19.01项下。

商品预归类观点二：该商品是宠物食品，且专为幼犬设计，成分符合品目注释中“完全饲料”的要求，故建议归入品目23.09项下。

先来看一下相关的排他条款：

第十九章注释一“本章不包括：（二）用粮食粉或淀粉制的专作动物饲料用的饼干及其他制品（品目23.09）”

23.09的品目注释“本品目不包括：（三）从其性质、纯度及配料比例、生产过程中的卫生条件、包装上的说明以及有关使用的其他情况来看，既可用于喂动物，又可供人食用的制品（主要归入品目19.01及21.06）。”

第十九章注释一虽然排掉了23.09，但针对的是用粮食粉或淀粉制的动物饲料，没有提及乳制品，23.09的品目注释我觉得主观性很强，但为我们提供了一种商品归类思路：

第十九章的制品一定是供人食用的，动物可能也可以吃，相反归入23.09的宠物食品就是专门给动物吃的，不供人食用，第十九章注释一中也有提到“专作动物饲料用”，因此这个商品归类思路应该没有问题。

另外我认为“不供人食用”并不意味人不能食用，而是不适合食用，比如这个商品，我喝一口也不会有什么问题，但像牛奶一样天天喝就不合适了。综上所述，该商品最终建议归入品目23.09项下。

本文仅为个人观点，供大家参考。

在ruling中我也找到了类似的商品：

NY 810219 May 22, 1995

CLA-2-23:S:N:N7:231 810219

CATEGORY: Classification

TARIFF NO.: 2309.10.0010; 2309.10.0090

Mr. Allan Morrison Australia Direct 2461 Santa Monica Blvd. C-344 Santa Monica, CA 90404

RE: The tariff classification of milk products for cats and dogs from Australia.

 

Dear Mr. Morrison:

 

In your letter, dated May 7, 1995, you requested a tariff classification ruling.

 

The merchandise consists of "Pets Own Milk" for cats and dogs, and "Pets Own Puppy Milk" for puppies. The products are low lactose, dietary supplement milk products for cats, dogs, and puppies. 

"Pets Own Milk" contains whole milk, vegetable oil, lactase enzyme, vitamin A, vitamin C, vitamin B1, vitamin B2, niacin, calcium, phosphorus, potassium, and magnesium. "Pets Own Puppy Milk" contains whole milk, vegetable oil, nonfat milk solids, amino acids, minerals, and lactase enzyme. Because many cats and dogs are lactose intolerant, the lactose has been removed from these products. Essential nutrients have been added for improved nutritional balance, better health, a shiny and more manageable coat, and to assist in the prevention of kidney and eye disease.

 

The applicable subheading for "Pets Own Milk" and "Pets Own Puppy Milk," if in airtight containers, will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, in airtight containers. The rate of duty will be free.

 

The applicable subheading for "Pets Own Milk" and "Pets Own Puppy Milk," if not in airtight containers, will be 2309.10.0090, HTS, which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, other. The rate of duty will be free.

 

Importations of these products may be subject to the provisions of the Import Milk Act. Therefore, it is suggested that you contact:

 

US Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street SW Washington, DC 20204

In addition, it is suggested that you contact the following agency, regarding regulations that this agency may have on the importation of these products:

 

US Department of Agriculture APHIS Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177.

 

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

 

 

Sincerely,

Jean F. Maguire Area Director New York Seaport

康索特关务咨询为客户提供最优质的关务管理咨询服务，康索特关务专家们将充分利用专业知识为企业提供AEO认证、商品预归类、价格预审核、原产地预确定咨询等服务，为企业提高效率、降低成本、规避风险、提高竞争力打下良好的基础。 

康索特小编有话要说：本文部分内容转载自互联网，版权归原作者所有，上述观点供参考！ 

如果您有关于商品预归类方面的需要可以联系我们，欢迎您访问康索特关务咨询官网www.customs-consult.com或拨打客服热线400-778-1611咨询，康索特关务咨询您身边的关务咨询专家。