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） | 6.2% |
|---|---|
| Special（优惠） | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| Other（第 2 栏） | 45% |
| 计量单位 | No. |
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
-
9903.88.03 section301 +25% activeExcept as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
§ 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)
合计 31.2% · US$3,120.00
| 税率分解 | 税率 | 金额 | 来源 |
|---|---|---|---|
| Base duty基础税 | 6.2% | US$620.00 | HTS General rate |
| Chapter 99 section301Chapter 99 | 25% | US$2,500.00 | 9903.88.03 |
§ 原产地对比替代原产地对比
以下仅比较同一 HTS 在不同原产国下的关税试算，不包含运费、AD/CVD、exclusions、报关行费用或供应链迁移成本。
China → Vietnam
US$2,500.00 关税节省
| 原产国 | 综合税率 | 税额 @ $10,000 | 相对基准 |
|---|---|---|---|
| China (CN) | 31.2% | US$3,120.00 | — |
| Vietnam (VN) | 6.2% | US$620.00 | -US$2,500.00 |
| Mexico (MX) | 6.2% | US$620.00 | -US$2,500.00 |
| India (IN) | 6.2% | US$620.00 | -US$2,500.00 |
| South Korea (KR) | 6.2% | US$620.00 | -US$2,500.00 |
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) | 6.2% | 25% | 31.2% | US$3,120.00 |
| Vietnam (VN) | 6.2% | 0% | 6.2% | US$620.00 |
| Mexico (MX) | 6.2% | 0% | 6.2% | US$620.00 |
| India (IN) | 6.2% | 0% | 6.2% | US$620.00 |
| South Korea (KR) | 6.2% | 0% | 6.2% | US$620.00 |
§ 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。
- 8201Handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry:
- 8201.10.00.00Spades and shovels, and parts thereof
- 8201.30.00Mattocks, picks, hoes and rakes, and parts thereof
- 8201.30.00.10Mattocks and picks, and parts thereof
- 8201.30.00.80Other
- 8201.40Axes, bill hooks and similar hewing tools, and parts thereof:
- 8201.40.30.00Machetes, and parts thereof
- 8201.40.60Other
- 8201.40.60.10Axes and adzes, and parts thereof
- 8201.50.00.00Secateurs and similar one-handed pruners and shears (including poultry shears), and parts thereof
§ 近期变更近期 US 关税政策公告
Federal Register 最近 3 条与美国关税相关的公告。完整列表见 Changes 时间线。
- 2026年4月27日Certain Chassis and Subassemblies Thereof From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08130
- 2026年4月27日Oil Country Tubular Goods From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08129
- 2026年4月27日Circular Welded Carbon Steel Pipes and Tubes From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-20252026-08128