基础税率栏基础税率栏
税率来自 USITC HTS 导出。实际适用哪一栏取决于货物产地和贸易协定资格。
| General（最惠国 MFN） | Free |
|---|---|
| Special（优惠） | — |
| Other（第 2 栏） | 20% |
| 计量单位 | prs. |
数据来源：USITC Harmonized Tariff Schedule。最终税额以 CBP 在入境时的核定为准。AD/CVD 与 product-specific exclusions 默认不参与评估。
Chapter 99 叠加规则Chapter 99 叠加规则
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9903.41.10 other +40% activeFootwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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9903.88.15 section301 +7.5% activeExcept as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
按产地示例税额按产地示例税额
示例按 USD 10,000 报关价值、非优惠声明计算。Chapter 99 附加税仅在状态为生效时叠加。
| 产地 | 基础税率 | Chapter 99 | 合计税率 | 税额（USD） |
|---|---|---|---|---|
| China (CN) | 0% | 47.5% | 47.5% | US$4,750.00 |
| Vietnam (VN) | 0% | 40% | 40% | US$4,000.00 |
| Mexico (MX) | 0% | 40% | 40% | US$4,000.00 |
| India (IN) | 0% | 40% | 40% | US$4,000.00 |
| South Korea (KR) | 0% | 40% | 40% | US$4,000.00 |
§ 相关条目同章相关 HS 编码
同一 HTS 章下相邻的税则行。请选择最贴近你产品的具体条目。
- 6401Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes:
- 6401.10.00.00Footwear incorporating a protective metal toe-cap
- 6401.92Covering the ankle but not covering the knee:
- 6401.92.30.00Ski-boots and snowboard boots
- 6401.92.60.00Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined
- 6401.92.90Other
- 6401.92.90.30Work footwear
- 6401.92.90.60Other
- 6401.99Other:
- 6401.99.10.00Covering the knee
§ FAQ常见问题
- HTS 6403.20.00.00 的美国进口税是多少？
- HTS 6403.20.00.00（Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe）的 general（MFN）列税率为 Free，另有 2 条生效的 Chapter 99 叠加规则，是否适用取决于产地（例如 Section 301 或 IEEPA 行动）。最终税额以 CBP 入境核定为准。
- HTS 6403.20.00.00 当前关联了哪些 Chapter 99 规则？
- 数据快照中已关联：9903.41.10（other）、9903.88.15（section301） — other / section301。每条规则有自己的适用国家范围和生效起止时间 — 应用到具体货件前，请在本页规则列表中逐条核对附加税率与状态。
- 为什么 HTS 6403.20.00.00 是 10 位统计级后缀？
- 10 位编码是 CBP 入境报关专用，用于标识数量 / 形态；列税率通常在 6 或 8 位父级 subheading 定义，此页继承父级税率。可通过上方 Chapter 面包屑返回章节查看同章其他 heading。此页标记 noindex，因为对税率有意义的信号在父级层面。
- 这是约束性税额吗？
- 否。本页基于 USITC + Federal Register 公开数据，是参考工具。HS 分类与税额最终以 CBP 入境核定为准。AD/CVD 与 product-specific exclusions 需独立评估。