摘要
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。
In ichthyology, fish can be categorized as elasmobranch or teleostean according to their skeletal structure. Sharks belong to the former category. A shark always has one tail fin, two dorsal fins, two pectoral fins, and two ventral fins. And shark fin soup can be eaten and is considered a delicacy in some cultures. Therefore, the fins often appear in international businesses. In Harmonized System, there is little discussion about the categorization of such goods. In practice, fins of the same kind are frequently subject to different tax rates. In fact, fins can be put into three categories, and each category has several subcategories.
