海关应当依法审核确定该货物的商品归类。
The customs shall examine and determine the commodity classification of the goods pursuant to law.
进口或者出口相同货物，应当适用相同的商品归类行政裁定。
The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.
必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。
Whenever necessary, the Customs may make arrangements for analysis and inspection and take the results it confirms as the basis for classification.
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