Examination questions and analysis of commodity code classification in 2009 (Chapter 37)

Chapter 37 Photography and Film Supply

I. Overview of commodity scope in this chapter

This chapter includes photographic photosensitive hard film, film, paper, cardboard and textiles, whether exposed or developed, as well as various chemicals and some unmixed products used in photography.

Second, this chapter classification matters needing attention

Chapter 37 "Photography" focuses on the four numbers 37.0 1, 37.02, 37.03 and 37.07.

Pay attention to its rules, such as unexposed medical X-rays, because its base material is plastic and film, so it should be classified as 3702+0000.

Third, commodity classification practice and analysis

1. unexposed flat film for laser typesetting (300mm wide,100m long)

2. unexposed paper photographic film for black and white photography (800 mm wide, 100 m long)

3. Color film with film length of 1.5m and width of 35mm (unexposed and punched) 4. A developer for developing photographic films for retail packaging.

Answer and analysis

1.[3701.35438+0j exposure refers to the process of exposing photosensitive materials under light. Flat film for laser typesetting belongs to photosensitive materials and should be classified as photographic consumables in Chapter 37. Because the film has not been illuminated, it should be classified under the heading 37.0 1 according to its material, and the title commodity should be classified under the commodity code 370 1.302 10 according to its size specification (width 300 mm, length 100 m) and use (for laser typesetting).

2.[3703. 10 10] exposure refers to the process of exposing photosensitive materials to light. Paper photographic plates for black-and-white photography belong to photographic materials and should be classified as photographic supplies in Chapter 37. Because the photographic film has not been illuminated, it should be classified as tariff item 37.03 according to its material (paper), and the subject goods should be classified as commodity code 3703.3038+005438+00 according to its size specification (width 800 mm, length 100 m) and use (for photography).

3.[3702.54438+00] The goods involved are unexposed photosensitive materials. Classification should be based on the classification of photosensitive materials in Chapter 37. According to the materials (films) in Item 37.02, according to their dimensions and specifications (length 1.5m, width 35mm with perforations) and uses (color photography), the subject goods should be classified as commodity code 33501.63863836363/kloc-0.

4.[3707.95438+00] The developer refers to a preparation that can reduce the exposed silver halide into a silver shadow, that is, it can make the exposed latent image appear as a visible image. The developer belongs to photographic chemicals and should be classified as Chapter 37 Photographic Products, Item 37.07 Photographic Chemicals. The commodity code of this commodity should be 3707.438+000.