HTS 6401.92.90 税率构成
该编码的基础税率与适用叠加层，附内嵌试算器。
HTS 6401.92.90（Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: — Other footwear: — Covering the ankle but not covering the knee: — Other: — Other）的美国进口基础税率（MFN general）为 37.5%；中国原产货件另叠加 全球 301 计划（CN 12.5% 档）。示例口径（中国原产 · $10,000 · 海运正式报关）关税 + 规费合计约 $5,047.14。数据截至 2026-10-07（快照 v0.3.4）。
Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: — Other footwear: — Covering the ankle but not covering the knee: — Other: — Other
USITC: 37.5%
分层税率
| 层 | 税率 | 金额 | 依据 |
|---|---|---|---|
基础税率（MFN） 生效 | 37.5% | $3,750.00 | HTS Column 1 general rate ↗ |
全球 301 计划（CN 12.5% 档） 诉讼中 | 12.5% | $1,250.00 | Trade Act 1974 §301 (global forced-labor program; FR 2026-15181 §1(a)(iii)) ↗ |
| 港口维护费（HMF） | 0.125% | $12.50 | 26 U.S.C. §4461 / 19 CFR 24.24（仅海运/水运） |
| 商品处理费（MPF） | 0.3464%（每票报关一次，min $34.58 / max $670.86） | $34.64 | 19 U.S.C. §58c，FY2027（2026-10-01 起） |
示例口径：中国原产 · 申报价值 $10,000 · 海运正式报关 · 申报日期 2026-10-07
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美国关税落地成本试算器
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美国全口径：MFN + 301 + 232 + MPF/HMF 叠加
选中： Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: — Other footwear: — Covering the ankle but not covering the knee: — Other: — Other · 基础税率 37.5%
常见问题
HTS 6401.92.90 的美国进口关税税率是多少？
HTS 6401.92.90（Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: — Other footwear: — Covering the ankle but not covering the knee: — Other: — Other）的美国进口基础税率（MFN general）为 37.5%；中国原产货件另叠加 全球 301 计划（CN 12.5% 档）。示例口径（中国原产 · $10,000 · 海运正式报关）关税 + 规费合计约 $5,047.14。数据截至 2026-10-07（快照 v0.3.4）。
这个编码还要交 MPF/HMF 规费吗？
要。规费不是关税，按每票报关收取：港口维护费（HMF） 0.125%；商品处理费（MPF） 0.3464%（每票报关一次，min $34.58 / max $670.86）。示例口径（$10,000 正式报关）合计约 $47.14；货值 ≤$2,500 的邮递渠道走非正式报关固定规费。
HTS 6401.92.90 与 HS 编码、Schedule B 有什么区别？
三套编码同源不同用：HS 是世界海关组织的 6 位国际基准，HTS 是美国进口用的 10 位细码（前 6 位与 HS 一致，本页的 6401.92.90 即 HTS 8 位粒度），Schedule B 是美国出口统计编码（前 6 位与 HTS 相同，8–10 位后缀按普查口径另编）。进口美国报关税用本页 HTS 码，美国出口报关用 Schedule B。详见指南：/zh/guides/hts-vs-hs-vs-schedule-b
第 64 章相关编码 · 鞋靴、护腿及类似品及其零件
- 6402.19.05Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Having uppers 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 (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): — Golf shoes
- 6402.19.15Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Having uppers 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 (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): — Other
- 6402.19.30Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Other: — Valued not over $3/pair
- 6402.19.50Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Other: — Valued over $3 but not over $6.50/pair
- 6402.19.70Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Other: — Valued over $6.50 but not over $12/pair
- 6402.19.90Other footwear with outer soles and uppers of rubber or plastics: — Sports footwear: — Other: — Other: — Valued over $12/pair
- 6402.91.40Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Having uppers 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 except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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
- 6402.91.42Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm
- 6402.91.50Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Other: — Footwear 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
- 6402.91.60Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Other: — Other: — Valued not over $3/pair
- 6402.91.70Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Other: — Other: — Valued over $3 but not over $6.50/pair
- 6402.91.80Other footwear with outer soles and uppers of rubber or plastics: — Other footwear: — Covering the ankle: — Other: — Other: — Other: — Valued over $6.50 but not over $12/pair
下一步
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