热交换器的注释译文研究
在我国，有关热交换器（热交换装置、换热器）归类最大的分歧莫过于对品目注释“这种装置内有一股热流体（热的气体、蒸汽或液体）与一股冷流体在两条平行的通路中流过，但两者流向通常相反”一款的解读——表面上，作为法定归类依据的注释要求归入子目8419.50之热交换装置的冷热流体的流向必须保持平行，但事实上，不少类型的热交换器在结构上又根本无法满足注释的这一要求，进而导致相当一部分行业里被视作热交换器的产品在我国都无法被归入列为“热交换装置”的子目8419.50，而只能归在“其他”子目8419.89的怪异现象。
总结英语显然，“热交换器不归热交换器”的现状不可避免地会对我国制造业和贸易统计形成一定的冲击与影响（注1：税则号列8419.5000最惠国税率10%，8419.8990税率为0%，也没有为“不归热交换器的热交换器”设置专门的本国子目），而笔者经研究后发现，造成商品归类与产业认知差异的根源，却非常可能来自最初对原版注释的误读和由此导致的翻译问题，故这一困境完全可以从纯技术的角度予以协调。
现版84.19品目注释关于“热交换器”的译文如下：
“（二）热交换器。这种装置内有一股热流体（热的气体、蒸汽或液体）与一股冷流体在两条平行的通路中流过青春因奋斗而精彩，但两者流向通常相反。两条通道由一层薄薄的金属壁隔开。这样既可使热流体冷却，同时又将冷流体加热……”
其对应原文为：
“(B) Heat exchange units in which a hot fluid (hot gas, steam or hot liquid) and a cold fluid are made to 宝宝呕吐是什么原因引起的traver parallel paths, but usually in opposite directions, parated by thin metal walls in such a manner that the one fluid is cooled and the ”
其中，英文里的“ traver parallel paths”被翻译成了“在两条平行的通路中流过”，“两条”是译者按自己理解额外添加的。又因为流过的主语是“一股热流体（a hot fluid）”和“一股冷流体（a cold fluid）”，则在中文注释强调为“两条”平行通路中流过的场合，自然就很容易被解读为是热交换器中的热流体和冷流体之间须保持平行。摇元宵
然而，如果只看注释原文，“traver parallel paths”其实完全可以有两种理解：一种如前文所述，是指热交换器中热流体和冷流体之间保持平行；另一种理解则是，热交换器中热流
体或冷流体各自保持平行，即热流体与热流体之间保持平行，冷流体与冷流体之间保持平行——显然，后一种理解更贴近行业中对热交换器的认知。
当然，将热交换器在我国存在的归类问题归咎于注释解读及翻译的另一个原因，是因为笔者发现在国外——尤其是英语国家——鲜有像我国一样，依据冷热流体之间的流向关系来作为某种商品是否属于热交换器的做法，其中较有代表性的是美国海关与边境保护局（CBP）在2016年5月对一款废气再循环冷却器（Exhaust Gas Recirculation Cooler）作出的裁定HQ H257923。（注2：完整内容详见文末）
在该裁定中，EGR冷却器中冷热流体的关系被描述为“Hot exhaust enters the EGR cooler exhaust inlet, travels through parallel tubes that contain coolant”，即CBP在归类时关注的是冷却液通过的流道是否平行，而非热废气与冷却液的流道之间是否平行。
其次，裁定在解读84.19品目注释关于“热交换器”的规定时，也是将其归纳为“Further, it covers heat exchange units that heat or cool materials by passing them on traver parallel paths through tubes or parallel chambers”，即在描述冷热流体流向时，CBP使用了“or”而不是“and”，则只能理解是热流体或冷流体各自流过平行的通路，而不是要求热流
体和冷流体之间保持平行。
最后，裁定在给出归类意见时认为“Becau the EGR cooler cools exhaust via parallel traver tubes大学村官, it fits within the definition of a 'heat exchange unit’ as described by EN 84.19”，即EGR冷却器通过平行的管路冷却废气，而如前所述，这些平行管路是冷却液的通路，就再次印证了注释关于热交换器的规定实际是指冷热流体“各自”——而非“之间”——保持平行的观点。
综上所述，尽管根据我国现行注释译文，归入子目8419.50的“热交换器”看上去必须符合冷热流体之间保持平行的条件，但这一理解既有悖于行业中关于热交换器的普遍认知，也可能对我国制造业和贸易统计产生较大的影响，而通过借鉴英语国家对于相关产品的公开归类意见，有关热交换器归类与行业认知的这一矛盾，非常可能源于对品目注释原文的误读与误译，故建议主管部门在充分调研和听取各方意见的基础上，对84.19品目注释第一款第二项“热交换器”的译文予以重审，并在必要时按注释的原意作出修订。
HQ H257923 May 9, 2016
CLA-2
OT:RR:CTF:TCM H257923 PTM
CATEGORY: CLASSIFICATION
TARIFF NO: 8419.50.50
Port Director
倔强造句U.S. Customs and Border Protection
Service Port of Charleston
200 East Bay Street
Charleston, SC 29401
RE: Application for Further Review of Protest 1601-14-100102; Tariff Classification of an Exhaust Gas Recirculation Cooler.
Dear Port Director,
红豆怎么种
This is in respon to the protest and application for further review (“AFR”) filed on behalf of Paccar Inc. (“Paccar”). The protest concerns the tariff classification of an exhaust gas recirculation cooler under the Harmonized Tariff Schedule of the United States (“HTSUS”). Our respon follows.
FACTS:
Between January 9, 2013 and October 30, 2013, Paccar imported thirty-six entries of merchandi through the CBP Port of Charleston. The entry documents describe the merchandi as “engine parts” and stated classification under subheading 8708.99.8180. Associated invoices describe the merchandi as “COOLER-EXHAUST/COOLANT.” In respon to a CBP Request for Information, on September 11, 2013, Paccar responded with a letter describing the merchandi as an exhaust gas recirculation cooler (“EGR cooler”), and provided diagrams of the product. The letter describes the EGR cooler as a product designed for u with a diel compression-ignition internal combustion engine installed in commercial trucks. The EGR cooler functi
ons as a heat exchanger that consists of a welded stainless steel housing, winglet tubes, an inlet and outlet for coolant and exhaust gas. Hot exhaust enters the EGR cooler exhaust inlet, travels through parallel tubes that contain coolant. The EGR cooler acts to cool exhaust gas prior to re-entering the engine, which reduces combustion temperature and emissions.
电影语录
On January 9, 2014, CBP issued a notice of action stating that the EGR cooler should be classified under subheading 8419.89.9585 HTSUS for one entry. On February 6, 2014, CBP issued a cond notice of action applying the same action to the remaining entries that are the subject of this protest. The entries liquidated between February 7, 2014 and February 28, 2014. The instant protest was filed on June 10, 2014. Paccar asrts that the EGR coolers should be classified under subheading 8419.50.50000 HTSUS.
ISSUE:
What is the tariff classification of the exhaust gas recirculation coolers?
LAW AND ANALYSIS:
Initially, we note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed on June 10, 2014, within 180 days of liquidation for each of the entries pursuant to 19 U.S.C. §1514(c)(3).
