Box8 : For each good described in Box7 identify the HS tariff classification to six digits .

第8栏：对应第7栏中的每种货物填写《协调制度》六位数 税则 归类编码。

The author clarifies the jurisdiction and the role of the Harmonized System in cases on tariff classification by analyzing the legal text and cases .

笔者通过对法律条文及实际案例的分析，探究了 商品 归类争议案件的管辖权问题及《协调制度》在案件中的角色。

Substantial Transformation - Change in Tariff Classification

实质性改变& 税则 归类改变

At present the origin of the three criteria : the standard processing procedures standards and change in tariff classification from the value-standards .

目前原产地的判断标准有三个：加工工序标准、 税目 归类改变标准和从价百分比标准。

Harmonized Commodity Description and Coding System ( hereinafter referred to as the Harmonized System ) is an uniform criteria for tariff classification . The system is used to facilitate international trade and satisfy basic requirements in customs statistics transportation and so on .

《商品名称及编码协调制度》（以下简称《协调制度》）是为统一国际贸易中的商品 归类标准，促进国际贸易的发展，满足海关、统计、运输等部门基本需求而编制的商品 目录。

Therefore railway tariff must be set based on average social capital inter est ; More detailed classification of freight must be applied to show the correspondence between price and value and establish multiple forms of tariff ;

因此，必须以社会平均资金利润率为基础确定铁路 运价，采取 细分货物品类，体现价与值的对应，建立多种价格形式；

It would also include the products and services affected by a particular measure identified by appropriate tariff line and CPC classification .

还将包括受到一特定措施影响的产品和服务，按适当的 税号和CPC 分类确定。

Dilemma and Choice of Tariff Classification of Biofuel in the WTO Regime : from the Sustainable Development Perspective

生物燃料 关税 分类在WTO体制中的困境与选择：以可持续发展为视角