64061085

HS 编码 6406.10.85.00（第 64 章「鞋靴、护腿」；品目 6406「鞋靴零件; 鞋垫、护跟、护腿、绑腿及类似品及其零件」；子目 640610「鞋面及其零件(衬里除外)」）在美国税则中对应"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"。美国海关对该编码商品征收最惠国税率 (MFN) 4.5%、第二栏税率 78.5%。法定计量单位为prs.。目前有 17 项自贸协定优惠税率可适用于该编码。