Research On The Cause And Resolution Of Commodity Classification Dispute

To classify certain goods into the Harmonized Commodity Coding System is the fundamental activity in determining different Customs tariff, supervisory condition and other imports or exports treatments .Because of its strong technical characteristic , Customs classification was long been considered as one of the three pillars of tariff technology . Thus, most national scholars put a great deal of attention on the research of classification techniques .But from my point of view , it is necessary to make a further step in law affairs of classification, for its nature of law enforcement and its significance in collecting Customs tariff , implementing supervisory policies ,and preventing and cracking down on smuggling.This essay introduces the concept and working mechanics of Customs classification firstly. Such classification is based on the Harmonized Commodity Coding System .And according to such an international system, each commodity shall relate to an only code in theory. Secondly, the essay confirms that Customs classification is kind of administrative affirmation, in contacting with domestic classification practice. Thirdly, the essay lists several cases as typical examples, to find out the form and cause of classification disputes which occur so often these days in China . And at last, this essay lines some practicable means to resolve the troublesome classification disputes.