HEADING 4201 · 第 42 章

各种动物用鞍具及挽具

所属章:皮革制品、手袋。以下为 HS 4201 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。

零关税国家
MY
该品目部分或全部子目 MFN = 0%
最高税率前 3
TH 60%
VN 30%
ID 20%
无进口管制国家
USIDMYPHTHJPKRAU
管制最严前 3
CN · 2 项
IN · 1 项
VN · 1 项
中国出口视角
出口退税率(示例)
0%

该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。

14 国对比矩阵

关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。

ISO国家码数MFN 范围零税率FTA管制
US美国22.4% – 2.8%进入 →
IN印度110% – 10%1进入 →
ID印度尼西亚120% – 20%进入 →
MY马来西亚10% – 0%1进入 →
PH菲律宾1进入 →
TH泰国160% – 60%进入 →
VN越南130% – 30%1进入 →
JP日本16.6% – 6.6%进入 →
KR韩国28% – 8%进入 →
AU澳大利亚15% – 5%进入 →
GB英国22% – 2%进入 →
BR巴西218% – 18%进入 →
MX墨西哥120% – 20%进入 →
CN中国210% – 10%2进入 →

下钻到 6 位子目对比

本品目含 1 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。

HS 法律注释 · 第 42 章

章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。

第 42 章注释(Chapter Notes)

1. For the purpose of this chapter, the term 'leather' includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2. This chapter does not cover:

a. sterile surgical catgut or similar sterile suture materials (heading 3006);

b. articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with fur skin or artificial fur or to which fur skin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

c. made up articles of netting (heading 5608);

d. articles of Chapter 64;

e. headgear or parts thereof of Chapter 65;

f. whips, riding-crops or other articles of heading 6602;

g. cuff-links, bracelets or other imitation jewellery (heading 7117);

h. fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

k. articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

l. articles of Chapter 95 (for example, toys, games, sports requisites); or

m. buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.

3. (A) In addition to the provisions of note 2 above, heading 4202 does not cover:

- a. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

- b. articles of plaiting materials (heading 4602).

(B) Articles of heading 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4. For the purposes of heading 4203, the expression 'articles of apparel and clothing accessories' applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

### Additional chapter note

1. For the purposes of the subheadings of heading 4202, the term 'outer surface' is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准

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