87149150

HS 编码 8714.91.50.00（第 87 章「非铁道车辆」；品目 8714「税目8711至8713所列车辆的零件、附件」；子目 871491「车架、前叉及其零件」）在美国税则中对应"Sets of steel tubing cut to exact length and each set having the number of tubes needed for the assembly (with other parts) into the frame and fork of one bicycle"。美国海关对该编码商品征收最惠国税率 (MFN) 6%、第二栏税率 30%。法定计量单位为kg。目前有 18 项自贸协定优惠税率可适用于该编码。