Voluntary Report - public distribution

**Date:** 12/2/2005

**GAIN Report Number:** CH5088

CH5088

**China, Peoples Republic of**

**Trade Policy Monitoring**

**Index & Guide to China\'s 2005 Ag Import Tariffs**

**2005**

**Approved by:**

![](media/image1.wmf)James P. Butterworth

U.S. Embassy, Beijing

**Prepared by:**

Zhang Lei

**Report Highlights:**

This report contains an index and guide to China\'s 2005 import tariffs
for agricultural products. It is a supporting document to a series of
eight separate GAIN reports for each agricultural product category. An
index to these reports is contained in the body of this report.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Beijing \[CH1\]

\[CH\]

Table of Contents

[Introduction 2](#introduction)

[Index to GAIN Reports for Product Specific Tariffs
2](#index-to-gain-reports-for-product-specific-tariffs)

[Definition of Column Headings in GAIN Reports
2](#definition-of-column-headings-in-gain-reports)

[Definition of S&C Codes 2](#definition-of-sc-codes)

[General Rules for the Interpretation of China's Harmonized System
2](#general-rules-for-the-interpretation-of-chinas-harmonized-system)

# Introduction

This report is a companion document to the eight product specific GAIN
reports listed in the index below. It only contains tariffs on
agricultural products as defined by the World Trade Organization with
the exception that aquatic and forest products have been included
because FAS is responsible reporting on and promoting these products.

# Index to GAIN Reports for Product Specific Tariffs

The Section numbers shown below are consistent with China's tariff
schedule. There is no Section V, Section VII, or Section X because these
sections do not contain agricultural products.

  ----------------------------------------------------------------------------
  GAIN#    Section   HS Chapter  Description
  -------- --------- ----------- ---------------------------------------------
  CH5089   I         1           Live Animals

                     2           Meat and edible meat offal

                     3           Fish and crustaceans, mollusks and other
                                 aquatic invertebrates

                     4           Dairy products; birds' eggs; natural honey;
                                 edible products of animal origin

                     5           Products of animal origin, not elsewhere
                                 specified or included

  CH5090   II        6           Live trees and other plants; bulbs, roots,
                                 and the like; cut flowers and ornamental
                                 foliage

                     7           Edible vegetables and certain roots and
                                 tubers

                     8           Edible fruit and nuts; peel of citrus fruit
                                 or melons

                     9           Coffee, tea, mate, and spices

                     10          Cereals

                     11          Product of the milling industry; malt;
                                 starches; inulin; wheat gluten

                     12          Oilseeds and oleaginous fruits; miscellaneous
                                 grains, seeds and fruit; industrial or
                                 medicinal plants; straw and fodder

                     13          Lac; gum, resins and other vegetable saps and
                                 extracts

                     14          Vegetable plaiting materials; vegetable
                                 products not elsewhere specified or included

  CH5091   III       15          Animal or vegetable fats and oils and their
                                 cleavage products; prepared edible fats;
                                 animal or vegetable waxes

  CH5092   IV        16          Preparations of meat, fish or of crustaceans,
                                 mollusks or other aquatic invertebrates

                     17          Sugars and sugar confectionary

                     18          Cocoa and cocoa preparations

                     19          Preparations of cereals, flour, starch or
                                 milk, pastrycooks' products

                     20          Preparations of vegetables, fruit, nuts or
                                 other parts of plants

                     21          Miscellaneous edible preparations

                     22          Beverages, spirits and vinegar

                     23          Residues and waste from the food industries;
                                 prepared animal fodder

                     24          Tobacco and manufactured tobacco substitutes

  CH5093   VI        29          Selected Organic Chemicals
                     (partial)   

                     33          Essential Oils

                     38          Selected Miscellaneous chemical products
                     (partial)   

  CH5094   VIII      41          Raw Hides & Skins (other than furskins)
                     (partial)   

                     43          Furskins
                     (partial)   

  CH5095   IX        44          Wood and articles of wood
                     (partial)   

  CH5096   XI        50          Silk
                     (partial)   

                     51          Wool, fine or coarse animal hair; horsehair
                     (partial)   yarn and woven fabric

                     52          Cotton
                     (partial)   
  ----------------------------------------------------------------------------

# 

# Definition of Column Headings in GAIN Reports

The following are definitions of the column headings used in each of the
above listed GAIN reports

HS#: The Harmonized Tariff System code number

MFN%: the percent ad valorem tariff China levies on imports originating
from countries that have Most Favored Nation status with China

BA%: the percent ad valorem tariff China levies on imports originating
from countries that are signatories to the Bangkok Agreement

Drawback%: Export Drawback Rate

Unit: the official unit of measure applied by Chinese Customs

S&C: Supervision Conditions, respective codes represent the licenses or
other documents that should be submitted to Customs at the time of
import or export. See table below for a definitions of those codes.

# Definition of S&C Codes

The table below defines the S&C codes used in the GAIN reports.

  -------- --------------------------------------------------------------
  Code     Name of License or Instrument of Ratification

  1        Import License

  3        Sensitive articles export license

  4        Export License

  6        Used Machinery and electrical products are on the list of
           prohibited import goods

  7        Automatic import license

  8        Articles on the list of prohibited export goods

  9        Articles on the list of prohibited import goods

  A        Certificate of inspection for goods inward

  B        Certificate of inspection for goods outward

  D        Certificate of inspection for goods inward/outward (for
           semi-finished diamonds)

  E        Export licensing certificate for endangered species

  F        Import licensing certificate for endangered species

  I        Import or export permit for psychotropic drugs

  J        Import of export permit for gold products

  O        Automatic import license (machinery and electrical products,
           whether used or not.)

  P        Import permit for waste and scraps

  Q        Report of inspection of soundness on import medicines

  S        Import or export registration certificate for pesticides

  T        Entry or exit permit for foreign currency cash transfer and
           reallocation between banks

  W        Import or export permit for narcotic drugs

  Y        Environmental control release notice for poisonous chemicals

  Z        Issuance permit for audio/or video products, release for
           prototype tape

  a        Certificate of examination and approval signed and sealed
           beforehand.

  s        Relative certificate for ITA products issued by information
           industry ministry

  t        Certificate of customs quota
  -------- --------------------------------------------------------------

# General Rules for the Interpretation of China's Harmonized System

Classification of goods in the Nomenclature shall be governed by the
following Rules:

1.  The titles of Sections, Chapters and sub-Chapters are provided for
    ease of reference only; for legal purpose, classification shall be
    determined according to the terms of the headings and any relative
    Section or Chapter Notes and provided such headings or Notes do not
    otherwise require, according to the following provisions:

2.  \(a\) Any reference in a heading to an article shall be taken to
    include a reference to that article incomplete or unfinished,
    provided that, as presented, the incomplete or unfinished article
    has the essential character of the complete or finished article. It
    shall also be taken to include a reference to that article complete
    or finished (or falling to be classified as complete or finished by
    virtue of this Rule), presented unassembled or disassembled.

> \(b\) Any reference in a heading to a material or substance shall be
> taken to include a reference to mixture or combinations of that
> material or substance with other materials or substances. Any
> reference to goods of a given material or substance shall be taken to
> include a reference to goods consisting wholly or partly of such
> material or substance. The classification of goods consisting of more
> than one material or substance shall be according to the principles of
> Rule 3.

3.  When by application of Rule 2 (b) or for any other reason, goods
    are, *prima facie*, classifiable under two or more headings,
    classification shall be effected as follows:

    a.  The heading that provides the most specific description shall be
        preferred to headings providing a more general description.
        However, when two or more headings each refer to part only of
        the materials or substances contained in mixed or composite
        goods or to part only of the items in a set up for retail sale,
        those headings are to be regarded as equally specific in
        relation to those goods, even if one of them gives a more
        complete or precise description of the goods.

    b.  Mixtures, composite goods consisting of different materials or
        made up of different components, and goods put up in sets for
        retail sale, which cannot be classified by reference to Rule 3
        (a), shall be classified as they consisted of the material or
        component which gives them their essential character, insofar as
        this criterion is applicable.

    c.  When goods cannot be classified by reference to Rule 3 (a) or
        Rule 3 (b), they shall be classified under the heading that
        occurs last in numerical order among those that equally merit
        consideration.

4.  Goods that cannot be classified in accordance with the above Rules
    shall be classified under the heading appropriate to the goods to
    which they are most akin.

5.  In addition to the foregoing Rules, the following Rules shall apply
    in respect of the goods referred to therein:

    a.  Camera cases, musical instrument cases, gun cases, drawing
        instrument cases, necklace cases and similar containers,
        specially shaped or fitted to contain a specific article or set
        of articles, suitable for long-term use and presented with the
        articles for which they are intended, shall be classified with
        such articles when of a kind normally sold therewith. This Rule
        does not, however, apply to containers which give the whole its
        essential character;

    b.  Subject to the provisions of Rule 5 (a) above, packing materials
        and packing containers presented with the goods therein shall be
        classified with the goods if they are of a kind normally used
        for packing such goods. However, this provision is not binding
        when such packing materials or packing containers are clearly
        suitable for repetitive use.

6.  For legal purposes, the classification of goods in the subheadings
    of a heading shall be determined according to the terms of those
    subheadings and any related Subheading Notes and, *mutatis
    mutandis*, to the above Rules, on the understanding that only
    subheadings at the same level are comparable. For the purpose of
    this Rule the relative Section and Chapter Notes also apply, unless
    the context otherwise requires.