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VOL. I · WASHINGTON 关税决策助手 · 2026年4月26日
§ HTS 6404.11.20 · 美国进口关税

Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather

HTS 6404.11.20 涵盖Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather，归类于 HS 第 64 章。MFN（一般税率列）基础税率为 10.5%。当前生效 2 条 Chapter 99 叠加：9903.41.10（other +40%）；9903.88.15（section301 +7.5%）。从中国进口通常需叠加上述 Section 301 / IEEPA 等附加税；从越南、墨西哥、印度等替代产地进口一般只按 MFN 基础税率，除非该产地有专项叠加。本页不评估反倾销（AD）与反补贴（CVD）案件，需另行查询。数据源：USITC HTS release 2026HTSRev6。CBP 在入境时核定最终分类与税额。

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: · Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: · Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather
打开交互式计算器
HTS 编码
6404.11.20
General（最惠国 MFN）10.5%
Special（优惠）Free (AU,BH, C…
Other（第 2 栏）35%
§99 叠加2

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）10.5%
Special（优惠）Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)
Other（第 2 栏）35%

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

  • 9903.41.10 other +40% active
    Footwear 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
  • 9903.88.15 section301 +7.5% active
    Except 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) 10.5% 47.5% 58% US$5,800.00
Vietnam (VN) 10.5% 40% 50.5% US$5,050.00
Mexico (MX) 10.5% 40% 50.5% US$5,050.00
India (IN) 10.5% 40% 50.5% US$5,050.00
South Korea (KR) 10.5% 40% 50.5% US$5,050.00

§ 相关条目6404.11.20 下的统计级后缀

6404.11.20 的所有 10 位统计级后缀（报关用途）。

§ FAQ常见问题

HTS 6404.11.20 的美国进口税是多少？
HTS 6404.11.20（Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather）的 general（MFN）列税率为 10.5%，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 6404.11.20 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。
如何对比不同产地下 HTS 6404.11.20 的税率？
使用"产地对比"视图，对该 HS 编码在可配置国家列表下进行评估。计算器会按每个国家分别叠加 Chapter 99 规则并应用对应税率栏。
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。