导读：上一篇讲了 HS 与 HTS 编码的规则，这一篇讲述 HS 与 HTS 编码的重要性，以及为什么我们应该遵循正确的编码原则。本文反复强调，作为商家应该深入学习 HS 并对自己的申报数据担负最终责任。本文来自 Shopify 博客，阅读时间约为 5 分钟。
原文与译文
Avoiding issues with HTS codes / 避免 HTS 编码的问题
Knowing how to read the HTS and understanding what each HTS code means will help you avoid issues that can arise with customs. Here are a few things to keep in mind as a business owner importing goods into the United States:
知道如何阅读 HTS 并了解每个 HTS 代码的含义，将有助于你避免可能出现的海关问题。作为一个向美国进口货物的企业主，这里有几件事需要记住。
You are responsible for the proper HTS code. Along the export journey, you are likely to come in contact with a supplier and a freight forwarder. Both entities are required to declare the HTS codes of the items they are supplying and forwarding, respectively. However, as the “importer of record,” you are ultimately responsible for using the proper HTS code. Do your own research to verify any code you are provided in the HS to ensure it is correct.
你要对正确的 HTS 编码负责。在出口的过程中，你很可能会与供应商和货运代理接触。这两个实体都需要分别申报他们所供应和转运的物品的 HTS 编码。然而，作为 “记录在案的进口商”，你最终要对使用正确的 HTS 编码负责。自己做研究，核实 HS 中提供给你的任何代码，以确保它是正确的。
Use the correct code, not the advantageous code. On the HTS, it’s not uncommon to have an item that could plausibly fit under several different codes. It’s important to choose the code that is most correct, rather than the code that has the lowest tariff rate. As a rule of thumb, use the code that describes your goods in its condition as imported, as a Customs agent would view it at the port of entry. Additionally, you can refer to the General Rules of Interpretations, six principles shared in the HTS, for more guidance on classifying goods. If you are unsure, reach out to the USITC directly for help.
使用正确的编码，而不是有利的编码。在 HTS 中，一个项目可以合理地归入几个不同的编码，这种情况并不罕见。重要的是选择最正确的编码，而不是关税率最低的编码。作为一个经验法则，使用描述你的货物在进口时状况的编码，就像海关人员在入境口岸看到的那样。此外，你可以参考《解释通则》，即 HTS 中共享的六项原则，以获得更多关于货物分类的指导。如果你不确定，可直接向美国国际贸易委员会寻求帮助。
Be aware of trade agreements and programs. The United States has trade agreements that result in reduced tariffs or no tariffs on specific goods. These trade agreements can also change. They can be found right on the HTS under Column 1 (Special). Refer to the General Note section of the HTS for more details on rules and conditions for obtaining particular tariff treatment and understanding various trade agreements, like NAFTA.
了解贸易协定和计划。美国有一些贸易协定，导致对特定商品降低关税或不征收关税。这些贸易协定也可以改变。它们可以在 HTS 的第 1 栏（特殊）下找到。关于获得特殊关税待遇的规则和条件以及了解各种贸易协定（如北美自由贸易协定）的更多细节，请参阅 HTS 的一般说明部分。
Consequences of improper HTS code use / 不正确使用 HTS 编码的后果
Unfortunately, incorrect use of HS codes on your products can have consequences — such as delays, heightened inspections, fees, penalties, and seizures — that impact your business and prevent your goods from coming into the United States and getting to your customers.
不幸的是，在你的产品上不正确地使用 HS 编码会产生一些后果 — 如延误、加强检查、收费、罚款和扣押 — 影响你的业务，并阻止你的货物进入美国和到达你的客户手中。
An informed compliance publication, published by US Customs and Border Protection in 2004 and updated in 2020, outlines the consequences for not exercising reasonable care in the final classification and value of merchandise:
由美国海关和边境保护局于 2004 年出版并在 2020 年更新的一份知情合规出版物，概述了在商品的最终分类和价值方面没有行使合理谨慎的后果。
- compliance – 合规
“The classification and valuation of goods is an important part of the importation and entry process. At a minimum, incorrect classification or valuation may lead to delays and increased duties (plus interest). The failure to use reasonable care in either situation may also lead to detention or seizure of the merchandise, and the imposition of civil or criminal penalties.”
“商品的分类和估价是进口和入境程序的一个重要部分。至少，不正确的分类或估价可能导致延误和增加关税（加上利息）。在这两种情况下，如果没有使用合理的谨慎，也可能导致商品被扣留或查封，并被处以民事或刑事处罚。”
As a merchant, you are considered the importer of record and are ultimately responsible for the proper classification of your goods. Getting HS codes right will prevent these consequences from being levied by US Customs.
作为一个商人，你被认为是记录在案的进口商，并最终对你的货物的正确分类负责。正确掌握 HS 编码将防止美国海关征收这些后果。