6402.91.42

HS 编码 6402.91.42（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"Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm"。美国海关对该编码商品征收最惠国税率 (MFN) 20%、第二栏税率 35%。目前有 16 项自贸协定优惠税率可适用于该编码。