0差评的Filmart：Google SEO推广狗狗用品归类指引
随着人们生活水平的提高，饲养宠物狗的人越来越多。在进出口贸易环节中，我们也碰到了各式各样的宠物狗用品，如纺织制的狗衣服、狗帽子、狗窝等。这些看似类同的商品，在商品归类上却不完全相同。
With the improvement of living standards, more and more people are keeping pet dogs. In import and export trade, we encounter various dog products such as textile-made dog clothes, hats, and beds. Although these products may seem similar, their classification differs significantly.
一、商品描述
1. Product Description
根据《税则注释》第十一类纺织原料及纺织制品类注一排他条款规定：本类不包括（十一）品目42.01或42.02的用纺织材料制成的物品；（十四）第六十五章的发网、其他帽类及其零件。以及第65章总注释排他规定：本章不包括（一）动物用的帽类（品目42.01）。
According to the exclusion clause in Class XI of the "Tariff Notes" for textile raw materials and products: This category does not include (11) textile-made items under heading 42.01 or 42.02; (14) hairnets, other hats and their parts under Chapter 65. Additionally, Chapter 65's general exclusion states: This chapter does not include (1) hats for animals (heading 42.01).
二、归类结论
2. Classification Conclusion
纺织制的狗衣服、狗帽子、狗窝等宠物狗用品并不是全部按纺织制品归类。根据品目42.01条款规定：本品目包括适合各种动物用的皮革、再生皮革、毛皮、纺织物或其他材料制成的各种器具。这些货品主要包括骑畜、挽畜、驮畜用的鞍具及挽具（包括缰绳、辔、挽绳），……狗或猫的颈圈、挽绳及饰物，……狗外套。
Textile-made dog products like clothes, hats, and beds are not all classified as textile products. According to heading 42.01: This heading includes various equipment made of leather, reconstituted leather, fur, textiles or other materials suitable for animals. These goods mainly include saddlery and harnesses for riding, draft or pack animals (including reins, bridles, traces)... collars, leads and ornaments for dogs or cats... dog coats.
因此，纺织制的狗衣服、狗帽子、狗窝等宠物狗用品并不是全部按纺织制品归类。这些产品将归入不同的商品编码，涉及不同的出口退税税率。据统计，2015年商品编码42010000.90的出口退税率为13%，商品编码63079000.90的出口退税率为16%，两个商品编码存在3%的税差哦。
Therefore, textile-made dog products aren't uniformly classified as textiles. These products fall under different commodity codes with varying export rebate rates. Statistics show that in 2015, code 42010000.90 had a 13% rebate while 63079000.90 had 16%, creating a 3% tax difference.
内容来源：微信公众账号"上海海关易归类"
Source: WeChat public account "Shanghai Customs Easy Classification"
