（报关编码）
美的牌微波炉(功率123w)
正确答案
答案解析
归类说明：微波炉是通过发射微波用来加热食物的器具，根据其功率判断其属于家用的电动器具，要归入第85章，查阅本章品目条文，将其归入品目8516，并根据其功能归入编码85165000。
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