随着科技日新月异的进步，越来越多的生活必需品被整合成了穿戴物“戴”在我们的身上。笔者最近就发现了一款外表非常简单，结构却十分复杂，看似就是个常见，却是又新奇的东西。下面我们就请他华丽丽的登场，它就是“360儿童卫士~2~ ”
按照律例，先上他的商品信息：
品牌：360
系统：苹果IOS，安卓Andriod
使用方式：腕带式
功能：显示时间，健康监测，信息推送，移动定位
结构:
1 LCD普通段码液晶屏
2 博通BCM20736 系统主控，带蓝牙4.0 BLE
3 MT6260D GSM方案平台
4 RFMD7196D 射频芯片
5 AP6251(U) GPS + Wi-Fi 方案
6 FreescaleMMA9553L G-Sensor用于统计运动步数
7 蜂鸣片控制,用于闹钟
8 开机键按键,用于开机
9 向上键按键，用于操作手表
10 中国移动贴片式SIM卡
11 电池,容量270毫安
主要適用人群范围:
3—8岁的小孩
根据一些商品的参数，我们可以了解到，这个披着“手表皮”的东西，其实功能远远强于手表。就像我们电影里常见的“皮鞋电话机”“钢笔”一样。那么，这个商品应该如何归类呢？我们先来列举一下这个商品的功能，再整理一下思路。
功能一：电子手表，显示时间，闹钟（HS 9102）
功能二：GPS、wifi、基站、重力传感器四重定位（8526）
功能三：呼救报警功能（暂定8531）
功能四：健康监测，计步心跳（9031）
功能五：蓝牙无线，近距离通过云端同手机发送语音信息（8517）
基本罗列下来大致是有8517、8526、8531、9031和9102这些功能，前面我们也提到过，笔者认为这个商品肯定不单纯是一个手表了，从设计开发者的角度来看，这个商品的计步心跳功能应该也不是主要功能，所以无法参考一些高大上的运动手表的归类思路（例如：Mi-coach手表。）。笔者认为设计者的初衷是考虑到，通过给儿童穿戴这些外表美观可爱，又常见的设备，从而来定位小孩的动向、位置，防止小孩走失应该是其主要目的。在国外RULING中，查找到了一个类似商品：
编号：N106581
June 8, 2010
CLA-2-85:OT:RR:NC:N1:108
CATEGORY: Classification
TARIFF NO.: 8526.91.0040
Ms. Erma Tarkington Marisol International 612 Hangar Lane Suite 235 Nashville, TN 37207
RE: The tariff classification of the Safe Watch from China
Dear Ms. Tarkington:
In your letter dated May 20, 2010, on behalf of Safe Watch by Monsignor LLC, you requested a tariff classification ruling.
The merchandise in question is referred to as the "Safe Watch," which is considered to be a composite article: a combination of a watch, a two-way communication device, and a GPS (global positioning system) device. The communication feature is activated by depressing a button, which connects one with the 24/7 monitoring center. The monitoring center talks with the customer through the watch itself to see how any assistance can be provided. In addition, the watch’s GPS feature serves as a tracking device to assist in locating the customer.
It is the opinion of this office that both the two-way communication function of heading 8517 HTSUS, and the GPS functions of heading 8526, HTSUS, merit equal consideration in determining the essential character of this composite article, with the role of the watch serving a subsidiary function. Furthermore, it has been determined that neither the two-way communication function nor the radio navigational aid function (GPS) imparts the essential character of this composite good. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires, in relevant part, that the item be classified in the heading (in this instance heading 8526, HTS) which occurs last in numerical order among those which merit equal consideration.
The applicable subheading for the Safe Watch will be 8526.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at (646) 733-3014.
Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
这个商品是否就是我们的360儿童卫士2呢，这个笔者也无法查证，但是RULING中的商品是具有无线连接和GPS定位两大功能，然后从后归类归在GPS定位中的。那么说明这个商品的主要功能当初是没有判定的。接下来问题就来了，我们这个儿童卫士，他具有一个求救甚至报警的功能，从现有资料来看，这个功能貌似也属于主要功能之一，那么我们是否能延续RULING的思路，将这款儿童卫士按报警装置归入8531呢？
主要功能的判定，这个在归类上本身就十分主观的重点，又一次摆在笔者面前了。这次笔者的主观认定，也是出于笔者个人对设计者初衷的猜测，认为这个儿童卫士，其主要的工作时间和工作性质，不会是进行求救和报警。求救报警这类的功能，一定是小概率发生的，大部分时间里，这个“手表”还是起着显示时间和让家长对小孩进行“定位”功能的。所以笔者个人还是支持这个商品归入8526项下的。当然主观判断毕竟带着不少个人色彩，如有不同观点，希望大家指正或者讨论。感谢收看！
