中国HS → 美国HTS
中国HS编码 6402.9100(鞋靴（过踝）)对应的美国HTS编码与关税
「鞋靴（过踝）」的中国税则号列与下方 12 条美国 HTS 候选共用国际通用的 HS6 前缀 640291。先对照描述锁定编码,再计算落地关税。
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快速答案
中国HS编码 6402.9100 最常对应的美国HTS编码是 6402.91.40,从中国出口的合计税率(MFN + Chapter 99 附加)约为 6%。申报前请核对产品描述。
中国税则行信息
| 中国HS编码 | 6402.9100 |
|---|---|
| 品名 | 鞋靴（过踝） |
| 类目路径 | 橡胶或塑料制外底及鞋面的其他 鞋靴 > 其他鞋靴 > 鞋靴（过踝） |
| 共用HS6 | 640291 |
| 中国MFN税率(参考) | 10 |
| 税则版本 | 2026 |
美国HTS候选编码(12条)
| 美国HTS | 描述 | 基础税率(MFN) | 中国原产合计 |
|---|---|---|---|
| 6402.91.40 | Having uppers 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 except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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 | 6% | 6% |
| 6402.91.42 | Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm | 20% | 20% |
| 6402.91.50 | Footwear 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 | 37.5% | 37.50% |
| 6402.91.60 | Valued not over $3/pair | 48% | 55.50% |
| 6402.91.70 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | 37.50% |
| 6402.91.80 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | 27.50% |
| 6402.91.90 | Valued over $12/pair | 20% | 27.50% |
| 6402.91.05.00 | Having uppers 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 (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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) | 6% | 6% |
| 6402.91.10.00 | Footwear 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 | 37.5% | 37.50% |
| 6402.91.16.00 | Valued not over $3/pair | 24% | 24% |
| 6402.91.20.00 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | 37.50% |
| 6402.91.26.00 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | 27.50% |
合计 = MFN 基础税率 + 对中国原产生效的 Section 301 / IEEPA / Reciprocal 附加税。不含 AD/CVD 反倾销税。
常见问题
中国HS编码6402.9100对应美国哪个HTS编码?
中美编码没有一一对应关系:只有前 6 位(HS6 640291)是国际通用的。该 HS6 下美国税则共有 12 条候选,最常用的是 6402.91.40。请按材质、用途、结构对照描述后选定。
「鞋靴（过踝）」从中国出口到美国的关税是多少?
按首选候选 6402.91.40 计算,中国原产合计税率约为 6%,其中包含 MFN 基础税率和对中国生效的 Section 301 / IEEPA / Reciprocal 附加税。不同候选税率可能差异很大,请先确认归类。
为什么中国HS8位编码和美国HTS编码不一样?
WCO 协调制度只统一到 6 位。中国在 HS6 之后扩展出自己的 8/10 位申报编码,美国也独立扩展出 HTS8/HTS10 — 两边的扩展互不相关,所以只能通过 HS6 锚定做候选对照。
如何确定最终适用的美国HTS编码?
将候选编码的英文描述与产品实际情况(材质、用途、结构)逐条对照,参考 CBP 对同类商品的裁定;拿不准时可申请预裁定。也可以在对照工具中重新查询并横向比较所有候选。