茶叶的归类，笔者记得在前几期的内容中有所介绍，需要注意的是归入品目0902项下的茶必须是从茶属（山茶属）植物获得的各种不同的茶。有些虽然名为茶，但其原料和加工工艺不属于或者超出了品目0902，那就需重新考虑其归类了。

 

笔者最近又碰到了一款茶（图一）：国际茶叶品牌TWG Tea，原产国为新加坡，该品牌的茶叶产品都是在原料茶叶中加入其它带有香味的植物构成。例如，在黑茶原料中加入佛手柑，使茶水附有令人愉悦的果香；将绿茶与南方水果搭配，产生环外的芳气花香。该品牌下有多款不同的茶，有些是在发酵过程中加入芳香植物料，也有些是在制成茶叶后再进行添加的。那么，问题来了，加入植物香料的茶叶该如何确定归类呢？

 

图一

归类争议：

意见一：TWG系列茶品应按照其不同工艺区分归类，如在茶叶加工过程中加入香料植物的，符合《品目注释》0902项下的描述，可以归入品目0902；如香料植物在茶叶加工完成后再加入与茶叶混合的，则不符合《品目注释》中的描述，应按其他品目未列名的食品归入品目2106项下；

意见二：根据第二十一章章注一（四），加香料的茶一律被21章排他到了品目0902，因此，无论香料植物在茶叶生产哪个环节加入的，都应归入品目0902项下。

 

归类辨析：

对于以上两种观点，乍看都有一定的道理，但是商品归类问题无妥协，只会有一个税号是最为恰当的。下面笔者谈一下个人的观点。

 

首先，我们来看下《品目注释》中对品目0902的描述：

“……

在蒸制过程（例如，发酵过程）加入精油（例如，柠檬油或佛手柑油）、人造香精（可呈晶体状或粉末状）、各种芳香植物的某部分或果实（例如，茉莉花、干橙皮或干丁香）的茶，也应归入本品目。”

对这段话不同的理解导致商品归类出现分歧。那么碰到这种情况怎么办？是就凭我们自身对中文品名注释的理解就确定归类税号了吗？笔者不建议这样草率的确定税号，我们需要借助英文版的品目注释，看下原版注释是怎么定义的：

“……

Tea which has been flavoured by a steaming process (during fermentation, for example) or by the addition of essential oils (e.g., lemon or bergamot oil) , artificial flavourings (which may be in crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves) is also classified in this heading.”

笔者对以上这段英文的理解为：“通过蒸制（比如：在发酵过程中）或者通过加入精油（比如：柠檬油或佛手柑油）、人造香精（可呈晶体状或粉末状）、各种芳香植物的某部分或果实（比如：茉莉花、干橙皮或干丁香）而附有风味的茶，也应归入本品目。”，笔者认为，只要是通过以上几种方式，使茶叶附有植物芳香的茶产品，也同样可以归入品目0902项下。

 

总结：

即便当下各类产品日新月异，但是对于归类工作来说，不能一味的主观臆断，拍脑袋解决问题，寻找客观的依据尤为重要。在中文品目注释理解产生歧义的情况下，我们不妨查阅英文品名注释，对品目注释做进一步了解和分析，只有这样才能得到更妥帖的归类税号。

 

参考：

美国Ruling关于风味茶的归类指引：N250848，介绍了四种由茶属（山茶属）植物获得的风味茶以及一款非茶属（山茶属）构成的“茶”的归类。

N250848

March 27, 2014

CLA-2-09:OT:RR:NC:232

CATEGORY: Classification

TARIFF NO.: 0902.40.0000; 2106.90.9987

Ms. Wendy J. Diltz Atlantic Trade Winds Agency 405 Northwest Road Westfield, MA 01085 

RE:The tariff classification of flavored teas from India, Japan and Sri Lanka

Dear Ms. Diltz:

In your letter dated February 27, 2014, on behalf of The Tea Brewery of Nova Scotia, Canada, you requested a tariff classification ruling. Ingredients breakdowns and spec sheets accompanied your letter. The subject merchandise consists of several flavored teas. Flavored green tea is sold under the name Lemon Grove Green. The flavored black tea is sold under the names: Seaside Afternoon, Maritime Morning and Lavender Cream Earl Grey. The peppermint licorice tea is sold under the name Tranquility Bay.

Lemon Grove Green consists of Japanese sencha (lightly fermented green tea) from Japan, lemongrass, orange peel and flavoring from various countries. Seaside Afternoon consists of kambaa (black tea) from Sri Lanka, nonsuch nilgiri, lover’s leap, jasmine with flowers, rose congou emperor, and flavoring from various countries. Maritime Morning consists of tarajulie assam, keyhung assam, and non nilgiri from various countries. Lavender Cream Earl Grey consists of earl grey (black tea) from Sri Lanka, cornflowers’ petals, lavender, and flavoring from various countries. Tranquility Bay consists of licorice root from Sri Lanka, peppermint, and rosehips from various countries.

All aspects of tea manufacturing are done in Canada. The dry ingredients are combined; after blending, the flavoring is sprayed on to the mix. Once the tea has dried, it is packed in 3.5 ounce (100 grams) tins.

The applicable subheading for the Lemon Grove Green, Seaside Afternoon, Maritime Morning, and Lavender Cream Earl Grey will be 0902.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tea, whether or not flavored…other black tea (fermented) and other partly fermented tea. The rate of duty will be free.

 

However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the Tranquility Bay will be 2106.90.9987, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…herbal teas and herbal infusions comprising mixed herbs. The rate of duty will be 6.4 percent ad valorem.

 

 

本文仅笔者个人观点，如有不妥，欢迎指正！