試題詳解

24. 玫瑰不叫玫瑰，依然芳香高貴（That which we call a rose by any other name would smell as sweet.）玫瑰花 束之稅則分類幾乎全球海關皆核列第 0603.11「目」。與國際接軌是必然的趨勢，關稅總局爰於徵課處設 置國際「科」，主管國際關務。請問前述之目及科之英文分別為何？
(A) Heading；Section
(B) Sub-heading；Section
(C) Heading；Sub-section
(D) Sub-heading；Sub-section