WCO 分类路径
- 章64鞋靴、护腿
- 品目6402其他橡胶或塑料制底及鞋面的鞋靴
- 子目640299其他鞋靴
- 国家码6402.99.71.00Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter
6402.99.71.00
"Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter"
HS 编码 6402.99.71.00（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 640299「其他鞋靴」）在美国税则中对应"Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter"。美国海关对该编码商品征收最惠国税率 (MFN) 12.5%、第二栏税率 35%。法定计量单位为prs.。目前有 17 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
最惠国税率 (MFN) MFN rate | 12.5% |
第二栏税率 Column 2 rate | 35% |
自贸协定优惠税率
17 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| AU | Free |
| BH | Free |
| CL | Free |
| CO | Free |
| D | Free |
| E | Free |
| IL | Free |
| JO | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| R | Free |
| S | Free |
| SG | Free |
同一 HS 6 位前缀 6402.99 在其他国家的税率对照