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随着气温节节攀升，人们又开始使用防晒面罩了。防晒面罩作为新生的防晒武器，能有效遮挡紫外线，在疫情期间，还能阻挡飞沫，岂不是一举两得！那么防晒面罩和其他行业面罩又有什么不同，应该如何归类，进口关税税率又怎样呢？让我们一起来看看吧！
01
防晒面罩
该商品由两片裁剪适当尺寸的纺织纤维面料，以及两条可调节耳绳缝制而成，佩戴于口、鼻和脸部，通过物理遮挡风沙或紫外线，起保护脸部皮肤和防晒作用。
归类建议：税则号列6307.9090（2022年最惠国进口关税税率6%）。
02
新风电动口罩
新风电动口罩包含外面罩、滤芯、新风电动模块及充电线，装入同一个零售包装内，用户需根据说明书自行安装，用于日常防护佩戴。
归类建议：税则号列9020.0000（2022年最惠国进口关税税率8%，暂定进口税率4%）。
03
电焊护面罩
由弯曲铆接的涂漆薄钢板，中间镶有玻璃或其他高分子材料的可透视窗和一根手柄构成。透视窗经双重滤光处理，避免电弧产生的紫外线和红外线，以及焊接强光对眼睛造成伤害，操作使用中，通过手持罩于面部，能有效防止作业出现的飞溅物和有害体等对脸部造成侵害，对面部起防护作用。
归类建议：税目7326.90项下（2022年最惠国进口关税税率8%）。
04
医疗麻醉器械专用麻醉面罩
产品由罩体、气垫、气阀、接气口，头带等构成，聚碳酸酯、硅胶，聚乙烯等材料制作而成，通常通过呼吸回路管连接麻醉设备，将面罩罩住患者口鼻，让高浓度的氧气和麻醉药通过患者呼吸进入体内，为患者供氧和进行麻醉给药，是进行全身麻醉时必不可少的工具。
归类建议：税则号列9018.9070（2022年最惠国进口关税税率4%）。
05
防毒面罩
主要由罩体、眼窗、框架，过滤装置（滤毒罐）和导气管组成，通过导气管连接空气压缩器获取新鲜的氧气，使佩戴者能在被灰尘、毒气、烟雾等污染的空气中进行各项活动。
归类建议：税则号列9020.0000（2022年最惠国进口关税税率8%，暂定进口税率4%）。
tips
有些仅由多层重叠纤维织物构成，不带可更换的过滤元件，用于隔绝灰尘、气味等用的纺织材料口罩，不论其是否经活性碳处理或具有合成纤维中间层，应归入品目63.07，例如活性炭口罩；而仅由金属丝网、一层纱布和头带构成，也不带过滤元件的面罩，例如户外野战防护面罩，则应归第十五类“贱金属及其制品”。
这个面罩是不是很酷呢？
06
浮潜面罩
由罩体（含镜面）、防水密封圈、呼吸管（也称通气管）、头带等组成，主要构成材料：聚碳酸酯，ABS树脂、硅胶等。浮潜面罩顾名思义是浮潜时配戴的面罩，构造上较为简单，无需连接氧气瓶或压缩空气瓶，游泳或潜泳者进行水上运动时，通过佩戴浮潜面罩，使眼睛、口、鼻与周围的水形成物理屏障，连接罩体的通气管露出水面为其提供氧气。
归类建议：税则号列9506.2900（2022年最惠国进口关税税率6%）。
总之，面罩在人们日常生活和生产活动中广泛使用，希望小编的介绍能对大家有所帮助！
友情提示：归类建议仅供参考，具有法律效力的归类依据应以相关法律、法规以及海关总署的正式文件为准
以上内容仅供参考，转载请注明来源“12360海关热线”
图片源自网络
供稿单位：天津海关、厦门海关、福州海关
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