根据其骨骼系统,鱼类可分为软骨系和硬骨系两大类群系。鲨鱼属于软骨动物,鱼翅就是一种由软骨鱼系鲨鱼或犁头鳐的鳍经加工而制成的产品。鲨鱼鳍一般用于加工鱼翅,一条完整的鲨鱼一般具有一个尾鳍、两个背鳍、两个胸鳍、两个腹鳍。在海关商品归类中,由于《协调制度》对有关鲨鱼产品的述及较少,因此,较容易出现同一产品出现不同税目的情况。 According to their skeletal system, fish can be divided into cartilaginous and epididymal two groups. Sharks are cartilaginous, and shark fin is a product made by processing fins of the chondrichthyes sharks or plowshares. Shark fin is generally used to process shark’s fin, a complete shark generally has a caudal fin, two dorsal fins, two pectoral fins, two pelvic fins. In the classification of customs merchandise, the “Harmonized System” does not cover the shark products to a greater extent, therefore, it is easier for the same product to have different tax items.