WCO 分类路径
- 章85电气机械、电子产品
- 品目8538品目8535、8536或8537所列装置的零件
- 子目853890其他
- 国家码8538.90.40.00Other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to changes in temperature
8538.90.40.00
"Other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to changes in temperature"
HS 编码 8538.90.40.00（第 85 章「电气机械、电子产品」；品目 8538「品目8535、8536或8537所列装置的零件」；子目 853890「其他」）在美国税则中对应"Other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to changes in temperature"。美国海关对该编码商品征收最惠国税率 (MFN) 3.5%、第二栏税率 35%。法定计量单位为No.。目前有 18 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 | 3.5% |
第二栏税率 Column 2 rate | 35% |
自贸协定优惠税率
18 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| A* | Free |
| AU | Free |
| B | 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 |
| S | Free |
| SG | Free |
同一 HS 6 位前缀 8538.90 在其他国家的税率对照