WCO 分类路径

章48纸及纸板
品目4802未涂布书写印刷用纸及纸板;手工纸板AI 译
子目480220用作感光、热敏或电敏纸板原纸AI 译
国家码48022010In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

48022010

现行

"In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state"

HS 编码 4802.20.10.00（第 48 章「纸及纸板」；品目 4802「未涂布书写印刷用纸及纸板;手工纸板」；子目 480220「用作感光、热敏或电敏纸板原纸」）在美国税则中对应"In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state"。美国海关对该编码商品征收最惠国税率 (MFN) Free、第二栏税率 20%。法定计量单位为m²。