WCO 分类路径
- 章94家具、寝具、灯具
- 品目9404床垫支架；寝具及填充或装有弹簧的类似家具用品AI 译
- 子目940490其他AI 译
- 国家码94049081Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)
94049081
美国 HS 94049081 （Of cotton, not containing any embroidery, lace, br）进口关税是多少？
一句话答案：美国 对 HS 94049081 的最惠国税率 (MFN)为 4.4%。有 15 项 FTA 优惠税率可申请。
"Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)"
HS 编码 9404.90.81.00（第 94 章「家具、寝具、灯具」；品目 9404「床垫支架；寝具及填充或装有弹簧的类似家具用品」；子目 940490「其他」）在美国税则中对应"Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)"。美国海关对该编码商品征收最惠国税率 (MFN) 4.4%、第二栏税率 25%。法定计量单位为No.","kg。目前有 15 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
最惠国税率 (MFN) MFN rate | 4.4% |
第二栏税率 Column 2 rate | 25% |
CBP 归类裁定判例
美国海关 CROSS 数据库中本子目下的官方归类裁定 —— 归类争议时最有力的先例依据。
The country of origin of a cotton quilt; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
9404.90.8020
The country of origin of cotton quilts and comforters.
9404.90.8020
The tariff classification, North American Free Trade Agreement (NAFTA) applicability, country of origin, and marking of fiberfill pillows with a water bladder from Canada.
9404.90.1000 · 9404.90.2000
The tariff classification, marking, and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of stuffed mattress covers from El Salvador.
9404.90.9522
The tariff classification and country of origin of quilts; 19 CFR 102.21(c)(4).
9404.90.8020 · 9404.90.8505
关税 + 增值税 + 附加税逐项精算，输入货值即得
自贸协定优惠税率
15 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| AU | Free |
| BH | Free |
| CL | Free |
| CO | Free |
| E* | Free |
| IL | Free |
| JO | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| S | Free |
| SG | Free |
同一 HS 6 位前缀 9404.90 在其他国家的税率对照