6907.40.10.05

HS 编码 6907.40.10.05（第 69 章「陶瓷制品」；品目 6907「陶瓷铺地砖、墙砖、马赛克砖及类似品；饰面陶瓷」；子目 690740「装饰用陶瓷」）在美国税则中对应"Finishing ceramics, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:"。美国海关对该编码商品征收最惠国税率 (MFN) 10%、第二栏税率 55%。法定计量单位为m2。目前有 16 项自贸协定优惠税率可适用于该编码。