Chapter 73 covers articles of iron or steel, but excludes raw materials such as steel plates and bars (classified under Chapter 72) as well as machinery and mechanical appliances (classified under Chapter 84). This chapter includes steel pipes, hollow profiles, steel structures, iron wire, steel wire, screws, bolts, nuts, washers and other fasteners, as well as household articles and sanitary ware of iron or steel. Heading 7318 specifically covers screws, bolts, nuts, washers and other fasteners of iron or steel, and is one of the headings commonly encountered in international trade with frequent classification disputes. Heading 7318 covers screws, bolts, nuts, washers, rivets, pins, cotter pins, washers (including spring washers) and similar articles of iron or steel. Goods under this heading are typically used for mechanical connection, fastening or sealing, and the material must be iron or steel (including cast iron, carbon steel, alloy steel, etc.). Heading 7318 is further subdivided into several subheadings, such as 7318.11 to 7318.19, corresponding to different types and uses of fasteners. This heading does not cover fasteners of copper or aluminum (classified under Chapter 74 or 76), nor does it cover fasteners of plastics (classified under Chapter 39). Code 731814 is a six-digit subheading: the first 2 digits "73" represent Chapter 73 (articles of iron or steel); digits 3-4 "18" represent heading 7318 (screws, bolts, nuts, washers and similar fasteners of iron or steel); digits 5-6 "14" represent subheading 7318.14, i.e., "screws with washers". This subheading specifically refers to goods in which screws and washers are combined together (usually the washer is already assembled on the screw or packaged together with the screw). If the screw and washer are packaged separately, even if imported together, they may be classified separately. Subheading 7318.14 covers only screws with washers, and does not include washers presented separately (classified under 7318.22) or screws presented separately (classified under 7318.15, etc.). The goods are screws with washers, which are fasteners of iron or steel, and the screws and washers are combined together, meeting the description of subheading 7318.14. If they were only screws without washers, they should be classified under 7318.15 (other screws and bolts); if they were only washers, they should be classified under 7318.22. If the material were copper or aluminum, they would be classified under Chapter 74 or 76 respectively. Therefore, 731814 is the precise code specifically for screws with washers.

Product Name: The Chinese and English names of the declared goods should be accurately described as "带垫圈螺钉" or "Screw with washer", avoiding the general term "fastener". Material: Clearly specify the material of the screw and washer, such as "carbon steel", "alloy steel", "stainless steel", etc. For stainless steel, the grade should be indicated (e.g., 304, 316). Specifications and Model: Fill in the diameter, length, thread type of the screw (e.g., M6×20mm, full thread), as well as the inner diameter, outer diameter, and thickness of the washer. Brand: Declare the brand name (e.g., "ABC"); if there is no brand, fill in "no brand". The brand helps customs determine the origin of the goods and the intellectual property status. Use: Explain the use of the screw, such as "for fixing automobile engines", "for furniture assembly", etc. The use may affect classification (e.g., dedicated parts may be classified under Chapter 84). Surface Treatment: Such as "galvanized", "black oxide", "passivated", etc. Surface treatment affects rust resistance but does not change classification, and still needs to be declared. Washer Type: Indicate whether the washer is a flat washer, spring washer or other type, and whether it is assembled together with the screw. Packaging Method: Such as "bulk", "boxed", "set", etc. The packaging method affects whether it is regarded as a combined good. Product name: Screw with washer; Material: carbon steel, washer is stainless steel; Specifications: M8×40mm, full thread, washer inner diameter 8mm, outer diameter 16mm, thickness 1.5mm; Brand: no brand; Use: for outdoor furniture assembly; Surface treatment: galvanized; Washer type: flat washer, already assembled on the screw; Packaging method: bulk in cartons, 1000 sets per carton. Failing to clarify whether the washer is assembled together with the screw; if packaged separately, they may be classified separately. Incomplete material declaration, such as failing to indicate the stainless steel grade, which may affect subheading determination. The use description is too broad; if used for dedicated equipment (such as automobiles or aircraft), it may be classified under Chapter 84 or 88.

Core criteria for classification: 1) The material must be iron or steel (Chapter 73); 2) The goods are a combination of screw and washer, usually assembled together or presented as a set; 3) Both the screw and washer fall within the scope of heading 7318; 4) If the screw or washer is presented separately, they are classified under the corresponding subheadings respectively; 5) If the combination is used for a specific machine, it is necessary to determine whether it is a dedicated part (e.g., automobile screws may be classified under Chapter 87). 731815 Other screws and bolts: 731815 covers screws and bolts without washers, while 731814 specifically refers to screws with washers. If the screw and washer are packaged separately, even if imported together, they should be classified under 731815 and 731822 respectively. 731822 Other washers: 731822 covers washers presented separately, including flat washers, spring washers, etc. If the washer is combined with a screw, it is classified under 731814. 741533 Copper screws and bolts: The material is copper or copper alloy, classified under Chapter 74 rather than Chapter 73. If the screw is made of copper, even with a washer, it is classified under 741533. 761610 Aluminum screws and bolts: The material is aluminum, classified under Chapter 76. Aluminum screws with washers are classified under 761610, not 731814. 870829 Dedicated automobile parts: If the screw with washer is dedicated for automobiles and meets the characteristics of automobile parts, it may be classified under Chapter 87. However, general-purpose fasteners are usually still classified under 7318. Is the material iron or steel? Are the screw and washer assembled together or presented as a set? Are they presented separately? Are they used for a specific machine or equipment? Are the specifications and model complete?

What is the difference in classification between screws with washers and ordinary screws? Screws with washers are classified under subheading 7318.14, while ordinary screws (without washers) are classified under 7318.15. The key difference lies in whether the washer is combined with the screw. If the washer is packaged separately, even if imported together with the screw, they should be classified separately. How to determine whether the washer is "combined" with the screw? This is usually based on commercial practice: if the washer is already assembled on the screw, or packaged together with the screw in the same retail package and sold as a set, it is considered combined. If the washer and screw are packaged separately, even if imported in the same shipment, they are considered separate goods. Are stainless steel screws with washers also classified under 731814? Yes, as long as the material is iron or steel (including stainless steel) and they are screws with washers, they are classified under 731814. However, note that the stainless steel grade does not affect the subheading, but may affect trade measures such as anti-dumping duties. If the screw and washer are made of different materials, how are they classified? If the screw is iron or steel and the washer is of another material (such as rubber), they need to be classified separately. However, if the washer is of iron or steel, the whole is classified under 731814. If the washer is plastic, they may be classified separately under 731815 and 3926.90. If screws with washers are used for automobiles, are they classified as automobile parts? Not necessarily. If the screw is a general-purpose fastener, even if used for automobiles, it is still classified under 731814. But if it is a dedicated automobile part (such as specially designed and used only for automobiles), it may be classified under Chapter 87. This needs to be determined based on the specific design and use. How to describe the specifications of "screws with washers" when declaring? The specifications of the screw and washer should be described separately: the diameter, length, and thread type of the screw; the inner diameter, outer diameter, thickness, and type of the washer (flat washer, spring washer, etc.). For example: M6×20mm screw, flat washer inner diameter 6mm, outer diameter 12mm, thickness 1.5mm. What is the export tax rebate rate for 731814? The export tax rebate rate is adjusted according to national policies, and may vary by material and use. It is recommended to check the latest rebate rate through the official website of the General Administration of Customs or the tax bureau, or consult a professional customs broker. This code usually enjoys export tax rebates, but the real-time policy shall prevail. If screws with washers are used for aerospace, are they still classified under 731814? If they are dedicated parts for aircraft, they may be classified under Chapter 88. But if they are general-purpose fasteners, they are still classified under 731814. The key is whether they meet the special standards for aircraft parts (such as airworthiness certification). It is recommended to provide detailed technical information for classification.