HTS 8703.21.01 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 8703.21.01（Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity not exceeding 1,000 cc）的美国进口基础税率（MFN general）为 2.5%；中国原产货件另叠加 Section 232 汽车及零部件（25%）、全球 301 计划（CN，豁免）。示例口径（中国原产 · $10,000 · 海运正式报关）关税 + 规费合计约 $2,797.14。数据截至 2026-10-07（快照 v0.3.4）。
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity not exceeding 1,000 cc
USITC: 2.5%
分层税率
| 层 | 税率 | 金额 | 依据 |
|---|---|---|---|
基础税率（MFN） 生效 | 2.5% | $250.00 | HTS Column 1 general rate ↗ |
Section 232 汽车及零部件（25%） 生效 | 25% | $2,500.00 | Trade Expansion Act 1962 §232 (25% from 2025-11-01; passenger vehicles & light trucks 9903.94.01/.03/.60/.61 + parts .05/.07/.33/.44/.45/.54/.55/.62–.65 per U.S. note 33; medium/heavy-duty vehicles & buses 9903.74 per U.S. note 38, also +25% — chapter-87 scope is a sector-indicative umbrella covering both at the same rate) ↗ |
全球 301 计划（CN，豁免） 诉讼中 | 豁免 | $0.00 | Exclusion / exemption provision ↗ |
| 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
用该编码试算
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： Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity not exceeding 1,000 cc · 基础税率 2.5%
常见问题
HTS 8703.21.01 的美国进口关税税率是多少？
HTS 8703.21.01（Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity not exceeding 1,000 cc）的美国进口基础税率（MFN general）为 2.5%；中国原产货件另叠加 Section 232 汽车及零部件（25%）、全球 301 计划（CN，豁免）。示例口径（中国原产 · $10,000 · 海运正式报关）关税 + 规费合计约 $2,797.14。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 8703.21.01 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 8703.21.01 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 87 章相关编码 · 铁道及电车道以外的车辆及其零件
- 8703.10.50Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Vehicles specially designed for traveling on snow; golf carts and similar vehicles: — Other
- 8703.22.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
- 8703.23.00Motor cars with spark-ignition engine of 1500cc-3000cc · 火花点火式乘用车（1.5-3.0L）
- 8703.23.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
- 8703.24.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only spark-ignition internal combustion piston engines: — Of a cylinder capacity exceeding 3,000 cc
- 8703.32.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): — Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
- 8703.33.01Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: — Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): — Of a cylinder capacity exceeding 2,500 cc
- 8701.21.00Tractors (other than tractors of heading 8709): — Road tractors for semi-trailers: — With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
- 8701.22.00Tractors (other than tractors of heading 8709): — Road tractors for semi-trailers: — With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
- 8701.23.00Tractors (other than tractors of heading 8709): — Road tractors for semi-trailers: — With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
- 8701.24.00Tractors (other than tractors of heading 8709): — Road tractors for semi-trailers: — With only electric motor for propulsion
- 8701.29.00Tractors (other than tractors of heading 8709): — Road tractors for semi-trailers: — Other
下一步
算完这一票，把报价和单证一次做完
试算数据一键带入，商业发票 / 形式发票 / 原产地证导出 PDF
SKU 批量测算 →上传 Excel/CSV 整表试算，数据不出本机
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