首頁 › 關稅 › HS 編碼 › 第64章 › 6406

6406 鞋靴零件（包括鞋面，無論是否與除外底外的鞋底相連）；可拆卸鞋墊、跟墊及類似品；護腿、裹腿及類似品及其零件

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof:

普通稅率（General）

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優惠稅率（Special）

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第二欄稅率（Column 2）

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計量單位

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第64章目 6406

下級編碼

6406.10 Uppers and parts thereof, other than stiffeners:

6406.10.05.00 For men, youths and boys

普通 8.5% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)

6406.10.10.00 For other persons

普通 10% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)

6406.10.20 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

普通 10.5% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG)

6406.10.20.31 For men

6406.10.20.61 Other

6406.10.25.00 Valued not over $3/pair

普通 33.6% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)

6406.10.30.00 Valued over $3 but not over $6.50/pair

普通 63¢/pr. + 26.2% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)

6406.10.35.00 Valued over $6.50 but not over $12/pair

普通 62¢/pr. + 13.7% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)

6406.10.40.00 Valued over $12/pair

普通 7.5% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)

6406.10.45.00 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 and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) 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

普通 6% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)

6406.10.50.00 Other

普通 26.2% · 優惠 Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)

6406.10.60.00 Of rubber or plastics

普通 Free

6406.10.65.00 Of leather

普通 Free

6406.10.70.00 Of textile materials 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

普通 Free

6406.10.72.00 Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials

普通 11.2% · 優惠 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

6406.10.77.00 Other (369)

普通 11.2% · 優惠 Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG)

6406.10.85.00 Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials

普通 4.5% · 優惠 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

6406.10.90 Other

普通 4.5% · 優惠 Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG)

6406.10.90.20 Of wool or fine animal hair (469)

6406.10.90.40 Of man-made fibers (669)

6406.10.90.60 Other (899)

6406.10.90.90 Other

6406.20.00.00 Outer soles and heels, of rubber or plastics

普通 2.7% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

6406.90 Other:

6406.90.10.00 Of wood

普通 2.6% · 優惠 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

6406.90.15 Of textile materials

普通 14.9% · 優惠 Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG)

6406.90.15.05 Containing 23 percent or more by weight of wool or fine animal hair (459)

6406.90.15.10 Other (659)

6406.90.15.40 Other (659)

6406.90.15.50 Of cotton (359)

6406.90.15.60 Of wool or fine animal hair (459)

6406.90.15.70 Other (859)

6406.90.15.80 Other

6406.90.30 Of rubber or plastics

普通 5.3% · 優惠 Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

6406.90.30.30 Bottoms

6406.90.30.60 Other

6406.90.60.00 Of leather

普通 Free

6406.90.90.00 Other

普通 Free

常見問題

什麼是 HS 編碼？

HS 編碼（Harmonized System）是國際通用的商品分類體系;美國 HTS（Harmonized Tariff Schedule）基於 HS 但包含本國細分。本頁數據來自 USITC,稅率以官方現行 HTS 為準,僅供參考、不構成報關或法律意見。

編碼與稅率數據來源:USITC HTS Export API。稅率以 USITC 官方現行 HTS 為準,本頁僅供參考;不構成報關或法律意見。