6406.10.45.00

HS 编码 6406.10.45.00（第 64 章「鞋靴、护腿」；品目 6406「鞋靴零件; 鞋垫、护跟、护腿、绑腿及类似品及其零件」；子目 640610「鞋面及其零件(衬里除外)」）在美国税则中对应"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 and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) 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%。法定计量单位为prs.。目前有 16 项自贸协定优惠税率可适用于该编码。