5501.30.00.10

HS 编码 5501.30.00.10（第 55 章「化学纤维短纤」；品目 5501「合成纤维丝束」；子目 550130「腈纶或改性腈纶」）在美国税则中对应"Containing 92 percent or more by weight of acrylonitrile units with filaments numbering fewer than 70,000 (+/-2000) with filament diameter 1.59 decitex (plus or minus 0.027) or less, or in a separable tow construction capable of being separated into tows of 70,000 (+/-2000) or fewer with filament diameter 1.59 decitex (plus or minus 0.027) or less."。美国海关对该编码商品征收最惠国税率 (MFN) 7.5%、第二栏税率 45%。法定计量单位为kg。目前有 14 项自贸协定优惠税率可适用于该编码。