86080000

HS 编码 8608.00.00.00（第 86 章「铁道机车及设备」；品目 8608「铁路、有轨电车轨道装置及信号、安全或交通控制设备及其零件」；子目 860800「机电设备」）在美国税则中对应"Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing"。美国海关对该编码商品征收最惠国税率 (MFN) 3.8%、第二栏税率 45%。法定计量单位为kg。目前有 17 项自贸协定优惠税率可适用于该编码。