6404.11.51

HS 编码 6404.11.51（第 64 章「鞋靴、护腿」；品目 6404「橡胶、塑料、皮革或再生皮革底，纺织材料面的鞋靴」；子目 640411「橡胶或塑料外底鞋靴」）在美国税则中对应"With uppers of vegetable fibers and 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) 7.5%、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。