宠物用品进口税则归类指南：4个典型案例解析
随着宠物经济的蓬勃发展，宠物用品进出口贸易日益频繁。本文将解析4种典型宠物用品的海关归类案例，帮助外贸企业准确申报。
With the booming pet economy, the import and export of pet supplies has become increasingly frequent. This article analyzes customs classification cases of 4 typical pet products to help foreign trade companies make accurate declarations.
案例1：宠物尿垫 | Case 1: Pet Pee Pads
材质组成：无纺布11%、卫生纸21%、木浆37%、SAP吸水体16%、流延膜15%
Material composition: 11% non-woven fabric, 21% tissue paper, 37% wood pulp, 16% SAP absorbent, 15% cast film
归类建议：按纸浆制家庭用品归入4818.9000
Classification suggestion: Classified as household articles of paper pulp under 4818.9000
关键提示：切勿误归96.19（仅供人类使用）
Key tip: Do not misclassify under 96.19 (for human use only)
案例2：宠物鞋 | Case 2: Pet Shoes
产品特征：由鞋底、鞋面及鞋带组成
Product features: Consists of sole, upper and laces
归类建议：按动物用器具归入4201项下
Classification suggestion: Classified as equipment for animals under 4201
关键提示：切勿按人类鞋靴误归64章
Key tip: Do not misclassify as footwear for humans under Chapter 64
案例3：宠物玩具 | Case 3: Pet Toys
产品特征：纺织材料制，果蔬造型
Product features: Made of textile materials, shaped like fruits and vegetables
归类建议：按其他纺织制品归入6307项下
Classification suggestion: Classified as other textile articles under 6307
关键提示：切勿按玩具误归9503
Key tip: Do not misclassify as toys under 9503
案例4：宠物喂食用品 | Case 4: Pet Feeding Supplies
产品特征：塑料制，用于宠物饮食
Product features: Made of plastic, used for pet feeding
归类建议：按家用塑料制品归入3924项下
Classification suggestion: Classified as household plastic articles under 3924
关键提示：切勿直接归入3926其他塑料制品
Key tip: Do not directly classify under 3926 other plastic articles
总结：宠物用品归类需把握"构成商品基本特征的材质"原则，同时注意区分人类用品与宠物用品的区别。
Conclusion: The classification of pet supplies should follow the principle of "material constituting the essential character", while paying attention to the difference between products for humans and pets.
