According to our usual understanding, the mobile phone screen protector is a kind of mobile phone accessories or accessories. It is more suitable to return to this code according to the mobile phone accessories or accessories, but further analysis, is the mobile phone screen protector belonging to the mobile phone accessories or accessories?
Chapter 85 of the Tax Code: Motors, Electrical Equipment and Parts; Recording Machines and Sound Recorders, Television Images, Sound Recording and Reproduction Equipment, Parts and Accessories.
Parts: Non-separable individual parts that make up machinery and machinery, the manufacturing process generally does not require assembly processes.
Accessories: Some parts and components that make up machines and instruments.
According to our daily experience, there is no screen protector on the phone, which has no effect on the function of the phone. It is not a part or accessory of a mobile phone. Moreover, the specific name of the 85177030 is "parts for hand-held radiotelephones (except antennas)." Only ‘parts', there is no expression of 'attachments'. According to the “General Rules for Commodity Classification” rule 1: the titles of categories, chapters and sub-chapters are only for the convenience of searching. The legally effective classification should be determined according to the tax provisions or chapters. So the code of 85177030 is not accurate.www.snpefilm.com