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） | 35% |
| 计量单位 | kg |
数据来源：USITC Harmonized Tariff Schedule。最终税额以 CBP 在入境时的核定为准。站内会展示 AD/CVD watch 信号，但 cash deposit rate 与 product-specific exclusions 仍需单独复核。
Chapter 99 叠加规则Chapter 99 叠加规则
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9903.91.01 对华附加税（Section 301） +25% 生效中Effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (b) of U.S. note 31 to this subchapter
§ 反倾销 / 反补贴预警可能涉及的 AD/CVD orders
下列反倾销 / 反补贴 order 的 Federal Register 公告里出现了该 HTS。最终是否适用以 order 文字 scope 为准——HTS 仅供参考。请在 trade.gov 核对 scope 后再下结论。
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A-570-943 AD China (CN) 续期 2026-06-23Oil Country Tubular Goods From the People's Republic of China: Continuation of Antidumping Duty Order and Countervailing Duty Order
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C-570-944 CVD China (CN) 续期 2026-06-23Oil Country Tubular Goods From the People's Republic of China: Continuation of Antidumping Duty Order and Countervailing Duty Order
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A-428-820 AD Germany (DE) 续期 2023-08-23Certain Small Diameter Seamless Carbon and Alloy Standard, Line and Pressure Pipe From Germany: Continuation of Antidumping Duty Order
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A-588-850 AD Japan (JP) 续期 2023-06-14Carbon and Alloy Seamless Standard, Line, And Pressure Pipe (Over 41/2 Inches) From Japan: Continuation of the Antidumping Duty Order
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C-580-913 CVD South Korea (KR) Order 2022-11-21Oil Country Tubular Goods From the Republic of Korea and the Russian Federation: Countervailing Duty Orders
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C-821-834 CVD Russia (RU) Order 2022-11-21Oil Country Tubular Goods From the Republic of Korea and the Russian Federation: Countervailing Duty Orders
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A-570-956 AD China (CN) 续期 2021-09-14Seamless Carbon and Alloy Steel Standard, Line and Pressure Pipe From the People's Republic of China: Continuation of Antidumping Duty and Countervailing Duty Orders
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C-570-957 CVD China (CN) 续期 2021-09-14Seamless Carbon and Alloy Steel Standard, Line and Pressure Pipe From the People's Republic of China: Continuation of Antidumping Duty and Countervailing Duty Orders
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A-580-909 AD South Korea (KR) Order 2021-08-23Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Republic of Korea, the Russian Federation, and Ukraine: Antidumping Duty Orders
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A-821-826 AD Russia (RU) Order 2021-08-23Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Republic of Korea, the Russian Federation, and Ukraine: Antidumping Duty Orders
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A-823-819 AD UA (UA) Order 2021-08-23Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Republic of Korea, the Russian Federation, and Ukraine: Antidumping Duty Orders
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C-580-910 CVD South Korea (KR) Order 2021-08-23Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Republic of Korea and the Russian Federation: Countervailing Duty Orders
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C-821-827 CVD Russia (RU) Order 2021-08-23Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Republic of Korea and the Russian Federation: Countervailing Duty Orders
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A-851-804 AD Czechia (CZ) Order 2021-04-26Seamless Carbon and Alloy Steel Standard, Line, and Pressure Pipe From the Czech Republic: Antidumping Duty Order
§ 税负分解税率分解
下方税负账本按 10,000 美元报关价值计算。费用、AD/CVD 和豁免未包含在内。
China (CN)
条件估算（不完整） 37.5% · US$3,750.00
| 税率分解 | 税率 | 金额 | 来源 |
|---|---|---|---|
| 基础税基础税 | 0% | US$0.00 | HTS General rate |
| Chapter 99 · 对华附加税（Section 301）Chapter 99 | 25% | US$2,500.00 | 9903.91.012024-09-27 |
| Chapter 99 · 强制劳动政策附加税（Section 301）Chapter 99 | 12.5% | US$1,250.00 | 9903.05.312026-07-24 |
合计不完整： 存在尚未裁决的政策条件，当前金额不能作为最终申报税额。
对华附加税（Section 301） · 已应用
9903.91.01
The rule is active, matches the selected origin, and has no unresolved conflict in its policy family.
进口附加税（Section 122） · 已到期
9903.03.01
The rule ended on 2026-07-23.
强制劳动政策附加税（Section 301） · 已应用
9903.05.31
Additional rate 12.5%; exemption eligibility must be confirmed.
Stale HTS snapshot
2026HTSRev20 was refreshed 16 day(s) ago; the supported freshness window is 14 days.
AD / CVD
发现关联案件；商品范围与企业税率尚未核实。
Section 301 exclusions
Product-specific exclusions are not automatically evaluated. Case-by-case review recommended for high-value SKUs.
§ 原产地对比替代原产地对比
同一税号、教学货值 $10,000；只比较已计算项目。原产地须符合实际原产规则，不可按最低税额选择。
| 原产国 | 综合税率 | 税额 @ $10,000 | 计算状态 | AD/CVD orders |
|---|---|---|---|---|
| China (CN) | 37.5% | US$3,750.00 | 条件估算（不完整） | 4 |
| Mexico (MX) | 10% | US$1,000.00 | 条件估算（不完整） | — |
| India (IN) | 10% | US$1,000.00 | 条件估算（不完整） | — |
| Vietnam (VN) | 12.5% | US$1,250.00 | 条件估算（不完整） | — |
| South Korea (KR) | 12.5% | US$1,250.00 | 条件估算（不完整） | 3 |
§ 相关条目同一父级下的条目
比较完整描述；共同父级不代表商品可互换归类。
- 7304.59.80.10Having an outside diameter less than 38.1 mm
- 7304.59.80.15Having a wall thickness less than 6.4 mm
- 7304.59.80.20Having a wall thickness of 6.4 mm or more but not exceeding 12.7 mm
- 7304.59.80.25Having a wall thickness exceeding 12.7 mm
- 7304.59.80.35Having a wall thickness of 12.7 mm or more but less than 19 mm
- 7304.59.80.40Having a wall thickness of 19 mm or more
- 7304.59.80.45Having a wall thickness less than 12.7 mm
- 7304.59.80.50Having a wall thickness of 12.7 mm or more but less than 19 mm
- 7304.59.80.55Having a wall thickness of 19 mm or more
- 7304.59.80.60Having a wall thickness less than 12.7 mm
§ 中国编码对照同 HS6 的中国HS编码
这些中国税则号列与本页编码共用前 6 位。点击查看对应的美国 HTS 候选与中国原产已计算税负及缺口。
§ 常见问题常见问题
- 如何确认商品是否适用 HTS 7304.59.80.30？
- 壁厚小于12.7毫米。核对完整父级、子目描述和章注，并与材料、功能及进口形态比较。相邻条目只用于比较，不代表可替代归类。
- 本页金额可以当作最终总税额吗？
- 条件估算（不完整）。示例使用教学货值；进入工作台补充真实原产地、货值和政策条件，分别查看已确认部分、条件估算及未评估事项。未解决条件不能按零处理。
- 关联 AD/CVD 案件是否代表本票货物适用？
- 查到 14 条关联案件，但税号关联本身不能确定适用。继续核对案件范围、原产地及生产商等条件；本页不自动计算现金保证金。
- 如何核对资料版本？
- 本页基础税则资料更新时间：2026年9月29日；版本：2026HTSRev20。更新时间不等于所有政策的生效日期，应继续核对 USITC 及关联规则原文。