84.26品目注释所列“装有起重机的搬运车”的原文为“Works trucks fitted with a crane”,即84.26品目条文之“装有起重机的工作车”。
在协调制度中,列有“工作车(works truck)”的品目共有三处,分别为“装有起重机的工作车(works trucks fitted with a crane)(品目84.26)”“其他装有升降或搬运装置的工作车(other works trucks fitted with lifting or handling equipment)(品目84.27)”和“短距离运输货物的机动车辆,未装有提升或搬运设备(works trucks, self-propelled, not fitted with lifting or handling equipment)(品目87.09)”。从合理性的角度,除了一些技术参数外,品目84.26的工作车范围应当与品目84.27或87.09大体一致,而后两者并没有关于底盘形状和轮距、轮辙方面的限制规定。
以此之故,考察该款注释的原文:
“Works trucks fitted with a crane, which are designed for moving loads over short distances in factories, warehouses, dock areas or airports by means of a light crane mounted on a chassis of the works truck type, usually in the form of a box frame, with a long wheel-base and a wide track to avoid overbalancing.”
发现协调制度注释原文在描述其底盘形状和轮距、轮辙时使用了“通常(usually)”一词,而中文版注释却并未将之译出,方才引出了提问所产生的误解。换言之,协调制度及其注释并不要求归入品目84.26的装有起重机的工作车底盘必须成箱状结构。