6402.91.40

HS 编码 6402.91.40（第 64 章「鞋靴、护腿」；品目 6402「其他橡胶或塑料制底及鞋面的鞋靴」；子目 640291「其他鞋靴」）在美国税则中对应"Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather"。美国海关对该编码商品征收最惠国税率 (MFN) 6%、第二栏税率 35%。目前有 17 项自贸协定优惠税率可适用于该编码。