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中国 → 美国HS 620343合成纤维制男用或男童用长裤、膝裤及短裤需留意

非针织或非钩编的服装及衣着附件 › 男式西服套装、便服套装、上衣、长裤、护胸揹带工装裤、马裤及短裤

合成纤维制男用或男童用长裤、膝裤及短裤

HS 620343中国 → 美国

目的国关税
0%–27.9%
普通试算采用 6203.43.03.00，税率 7.1%
联邦增值税（VAT/GST）
无
通关难度
需留意

1概览

  • 目的国关税: 0%–27.9% (普通) — 试算采用 6203.43.03.00，税率 7.1% — 与中国无优惠协定，适用基本／最惠国税率。同一 HS6 之下，各税号的税率并不相同。确定税号后请再确认一次。
  • 联邦增值税（VAT/GST）: 无 — 美国没有联邦增值税；各州销售税不在进口环节征收。
  • 该编码涵盖: 合成纤维制男用或男童用长裤、膝裤及短裤
  • 额外关税: 至少 +12.5% — 第301条强迫劳动关税（中国）仅适用于该 HS 码的一部分
  • 需留意的制度: 美国小额免税（de minimis）全面中止自 2025-08-29 起，依行政命令 14324，所有国家出口的 800 美元以下货物免税通关已中止。国际邮包与快递小包也须课税，并需办理报关、申报 HS 归类与原产地，小批量寄送难度提高。federalregister.gov

要点

  • 小额免税已无限期暂停：邮递以外方式自 2026-06-24 起，国际邮递自 2026-07-24 起。800 美元免税通关已不存在。
  • 没有联邦增值税；各州销售税或使用税属于进口之后的另一件事，海关不代征。
  • 2,500 美元是简易报关与正式报关的分界。价值 2,500 美元及以下且属 HTSUS 第 1 至 97 章的邮递货物，可适用新设的邮递简易报关程序，关税应于货物抵达次月 7 日前缴纳。
  • 进口商（importer of record）可自行在 ACE 申报，但正式报关须有海关保证金（customs bond），海运货物还须在装船前 24 小时完成进口商安全申报（ISF 10+2）。
  • 第 122 条附加关税已于 2026-07-24 终止，同日起改由覆盖 60 个经济体的第 301 条强迫劳动措施生效。额外关税以第 99 章项目征收，请按报关日核实。

出口方要点

  • 出口前须完成海关进出口货物收发货人备案；对外贸易经营者备案登记已于 2022 年 12 月 30 日起取消。
  • 多数商品不征出口关税，仅《进出口税则》列明的少数商品适用出口关税或出口暂定税率。
  • 出口货物增值税适用零税率或免税，具备资格的企业可按商品编码对应的退税率申报出口退（免）税。
  • 查询商品编码的「监管条件」，确认是否需要出口许可证、两用物项许可（国务院令第 792 号）或法定检验。两用物项许可证管理目录由商务部与海关总署逐年公布。
  • 原产地证书由海关或中国国际贸易促进委员会签发，用于买方在进口国主张优惠税率。
  • 法定检验以《必须实施检验的进出口商品目录》（法检目录）为准，在商品编码的海关监管条件中以 A（进口检验）／B（出口检验）表示，由海关总署以公告动态调整（最近一次：海关总署公告 2026 年第 97 号，2026-07-16 起施行）。申报前请查询该编码的监管条件。

数据日期: 2026 HTS Rev.15 · 说明基准日: 2026-09

2归类

HS6 品名

  • enMen's or boys' trousers, breeches and shorts, of synthetic fibres
  • zh_hant合成纖維製男用或男童用長褲、膝褲及短褲
  • zh_hans合成纤维制男用或男童用长裤、膝裤及短裤

美国 税则子目

子目品名
6203.43.01.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear
6203.43.03.00Water resistant (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls
6203.43.05OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls
6203.43.05.05Insulated, for cold weather protection (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other
6203.43.05.10Men's (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other
6203.43.05.25Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7
6203.43.05.50Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7
6203.43.05.90Other (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other
6203.43.09Containing 36 percent or more by weight of wool or fine animal hairMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other
6203.43.09.10Men's (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches
6203.43.09.20Boys' (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches
6203.43.09.30Shorts (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair
6203.43.11Water resistant trousers or breeches (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other
6203.43.11.10Ski/snowboard pants (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Water resistant trousers or breeches (647)
6203.43.11.90Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Water resistant trousers or breeches (647)
6203.43.13OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other
6203.43.13.10Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches
6203.43.13.15Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches › Boys'
6203.43.13.20Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches › Boys'
6203.43.13.30Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts
6203.43.13.35Imported as parts of playsuits (257)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts › Boys'
6203.43.13.40Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts › Boys'
6203.43.45.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other
6203.43.55.00Water resistant (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls
6203.43.60OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls
6203.43.60.05Insulated, for cold weather protection (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other
6203.43.60.10Men's (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other
6203.43.60.25Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7
6203.43.60.50Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7
6203.43.60.90Other (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other
6203.43.65.00Certified hand-loomed and folklore products (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other
6203.43.70Containing 36 percent or more by weight of wool or fine animal hairMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other
6203.43.70.10Men's (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches
6203.43.70.20Boys' (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches
6203.43.70.30Shorts (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair
6203.43.75Water resistant trousers or breeches (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other
6203.43.75.10Ski/snowboard pants (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Water resistant trousers or breeches (647)
6203.43.75.90Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Water resistant trousers or breeches (647)
6203.43.90OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other
6203.43.90.09Designed for use in hospitals, clinics, laboratories or contaminated areas (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Men’s
6203.43.90.11Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Men’s
6203.43.90.15Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Boys'
6203.43.90.20Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Boys'
6203.43.90.30Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts
6203.43.90.35Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts › Boys'
6203.43.90.40Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts › Boys'
中国 出口侧编码（参考）
  • 62034310---阿拉伯裤
  • 62034390---其他

美国 案例前三条

不是你的商品？重新搜索

数据日期: 2026 HTS Rev.15

3关税与税费

与中国无优惠协定，适用基本／最惠国税率。

子目品名普通优惠（special）Column 2
6203.43.01.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downFree—60%
6203.43.03.00Water resistant (659)7.1%Free65%
6203.43.05Other14.9%Free76%
6203.43.05.05Insulated, for cold weather protection (659)———
6203.43.05.10Men's (659)———
6203.43.05.25Imported as parts of playsuits (237)———
6203.43.05.50Other (237)———
6203.43.05.90Other (659)———
6203.43.09Containing 36 percent or more by weight of wool or fine animal hair49.6¢/kg + 19.7%Free52.9¢/kg + 58.5%
6203.43.09.10Men's (447)———
6203.43.09.20Boys' (447)———
6203.43.09.30Shorts (447)———
6203.43.11Water resistant trousers or breeches (647)7.1%Free65%
6203.43.11.10Ski/snowboard pants (647)———
6203.43.11.90Other (647)———
6203.43.13Other27.9%Free90%
6203.43.13.10Men's (647)———
6203.43.13.15Imported as parts of playsuits (237)———
6203.43.13.20Other (647)———
6203.43.13.30Men's (647)———
6203.43.13.35Imported as parts of playsuits (257)———
6203.43.13.40Other (647)———
6203.43.45.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downFree—60%
6203.43.55.00Water resistant (659)7.1%Free65%
6203.43.60Other14.9%Free76%
6203.43.60.05Insulated, for cold weather protection (659)———
6203.43.60.10Men's (659)———
6203.43.60.25Imported as parts of playsuits (237)———
6203.43.60.50Other (237)———
6203.43.60.90Other (659)———
6203.43.65.00Certified hand-loomed and folklore products (647)12.2%Free76%
6203.43.70Containing 36 percent or more by weight of wool or fine animal hair49.6¢/kg + 19.7%Free52.9¢/kg + 58.5%
6203.43.70.10Men's (447)———
6203.43.70.20Boys' (447)———
6203.43.70.30Shorts (447)———
6203.43.75Water resistant trousers or breeches (647)7.1%Free65%
6203.43.75.10Ski/snowboard pants (647)———
6203.43.75.90Other (647)———
6203.43.90Other27.9%Free90%
6203.43.90.09Designed for use in hospitals, clinics, laboratories or contaminated areas (647)———
6203.43.90.11Other (647)———
6203.43.90.15Imported as parts of playsuits (237)———
6203.43.90.20Other (647)———
6203.43.90.30Men's (647)———
6203.43.90.35Imported as parts of playsuits (237)———
6203.43.90.40Other (647)———

第99章额外关税

至少 +12.5%

输美时加征于上列 HTS 税率之上的各层措施。每一层均标示状态、基准日与出处。

措施加征第9903号税则状态 · 基准日 · 出处
第301条强迫劳动关税（中国）在关税税率之上加征 12.5%。+12.5%9903.05.31, 9903.05.43施行中相关诉讼进行中数据日期: 2026-09-15CBP CSMS #69326983, 23 July 2026 (re-read 2026-09-09)
第301条对中国清单1-4A关税该码项下仅部分 8 位号列在范围内（6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45, 6203.43.55, 6203.43.60, 6203.43.65, 6203.43.70, 6203.43.75, 6203.43.90），是否征收取决于实际报关号列。部分下属号列 §301 清单4A（7.5%）38 项中的 37 项：6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45 +6—未计入合计9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15施行中数据日期: 2026-09-15HTSUS ch.99 subchapter III U.S. note 20; USTR Section 301 lists
IEEPA对等关税（已失效）现已不再征收（2026-09-09 基准）。因该日期之前的资料仍在引用，故一并列出。—未计入合计9903.01, 9903.02被判无效相关诉讼进行中数据日期: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
IEEPA芬太尼关税（中国，已失效）现已不再征收（2026-02-20 基准）。因该日期之前的资料仍在引用，故一并列出。—未计入合计9903.01被判无效相关诉讼进行中数据日期: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs
第122条国际收支附加税（已届期）现已不再征收（2026-07-24 基准）。因该日期之前的资料仍在引用，故一并列出。—未计入合计—已失效相关诉讼进行中数据日期: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
加征合计至少 +12.5%

注意事项

  • 合计为下限而非完整估算：第301条对中国清单1-4A关税 无法仅凭 HS 编码量化。
  • 该 HS 码部分在范围内、部分不在（6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45, 6203.43.55, 6203.43.60, 6203.43.65, 6203.43.70, 6203.43.75, 6203.43.90），以实际报关的 8 位号列为准。
  • 这些措施以 8 位或 10 位 HTS 税则号列界定。HS6（620343）只能呈现大致情形。
  • 其中至少一项正在法院争讼。目前仍在征收，但可能改变。
  • US$800 小额免税已暂停，低价包裹同样课税；法律上的废止于 2027-07-01 生效。
  • 关税不是全部：另有 MPF 与（海运时）HMF，本页并未计入。
  • 2026-09-15 基准的信息提供。以报关日施行中的 HTSUS 第99章注释与 CBP CSMS 指引为准 — 请向 CBP 或报关行确认。
小额免税（de minimis）状态

美国 800 美元小额免税

自 2025-08-29 起对所有国家停止适用，并经 2026-06-24 CBP 临时最终规则无限期停止（非邮递立即生效，国际邮件自 2026-07-24）。2026-08-13 国际贸易法院驳回对该停止的诉讼，制度更趋确定。2027-07-01 起依 One Big Beautiful Bill Act 废止；截至 2026-09-09 复查，尚无变更该日期的立法。100 美元礼品与 200 美元随身物品免税仍存续。附有第99章关税的货物不得使用邮递简易报关。

门槛金额:
US$800
暂停适用:
2025-08-29
法律废止:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

仅供参考，非专业建议。美国附加关税变动频繁且诉讼进行中。实际税额以报关日生效的 HTSUS 第99章注释与 CBP CSMS 公告为准，请向 CBP 或报关行确认。

数据日期: 2026-09-15

  • · 美国没有联邦层级的增值税，海关只征收关税与规费。
  • · 商品处理费（MPF）：正式报关时为申报价格的 0.3464%，上下限每个财政年度按物价重新调整。2026 财政年度（至 2026-09-30）为 33.58 至 651.50 美元；2027 财政年度（自 2026-10-01 起）为 34.58 至 670.86 美元。简易报关改按定额收取，2027 财政年度为 2.77、8.30 或 12.45 美元。
  • · 港口维护费（HMF）：以船舶运抵的货物按价格 0.125% 计收。
  • · 各州销售税或使用税针对货物的后续销售或使用，由各州税务机关管理，与 CBP 无关。
  • · 第 99 章的额外关税加计于一般税率之上。截至 2026-09，包括第 232 条措施与 2026-07-24 生效的第 301 条强迫劳动措施；第 122 条附加关税已于 2026-07-24 终止。请按报关日确认适用情况。

税费概算

采用税率(0%–27.9%)
7.1%
完税价格
—
关税
—
额外关税（第99章） (≥ 12.5%)
—
联邦增值税（VAT/GST）
—
预估合计
—

此为概算。实际金额取决于完税价格审定、归类与原产地认定。

同一 HS6 之下，各税号的税率并不相同。确定税号后请再确认一次。 试算采用 6203.43.03.00，税率 7.1%

数据日期: 2026 HTS Rev.15

4监管要求

本 HS6 未载目的国进口规定代号。以下为法规制度表所列制度，确定税号后请再确认。

  • FTC textile fibre / care labelling + CBP origin marking

    纺织品须标注纤维成分、原产地、厂商识别号（RN）或公司名称及洗涤标签。无须通关前批准。

    主管机关:
    FTC
    ftc.gov

相关机关

  • 美国海关与边境保护局（CBP）办理进口通关、核定关税与规费，并在口岸执行其他机构的规定cbp.gov
  • 美国国际贸易委员会（USITC）编制并公布 HTSUS，含第 99 章额外关税条款hts.usitc.gov
  • 美国食品药品监督管理局（FDA）食品、药品、医疗器械与化妆品；事先通报与 MoCRA 注册列名fda.gov
  • 美国农业部动植物卫生检验局（APHIS）动植物产品的进口许可与检疫要求aphis.usda.gov
  • 美国联邦通信委员会（FCC）无线电频率设备与设备认证fcc.gov
  • 美国消费品安全委员会（CPSC）消费品与儿童用品认证cpsc.gov

数据日期: 2026-08-27

5单证

中国 出口单证

  • 出口货物报关单
    签发:
    发货人或受委托的报关企业，通过中国国际贸易单一窗口申报
    时点:
    货物装运前

    跨境电商出口使用 9610、9710、9810 等专门监管方式代码。

    官方页面
  • 商业发票与装箱单
    签发:
    出口企业
    时点:
    报关时

    载明品名、规格、数量、单价、贸易条件与原产地，也是进口国海关审价的依据。

    官方页面
  • 提单（B/L）或空运单（AWB）
    签发:
    承运人或货运代理
    时点:
    装运后签发

    用于结汇与买方提货，也是办理出口退税的凭证之一。

    官方页面
  • 出口许可证 / 两用物项和技术出口许可证
    签发:
    商务部及其授权发证机构
    时点:
    属管制或许可证管理商品的，报关前取得

    两用物项须核查最终用户与最终用途；部分物项另有专门的管制清单。

    官方页面
  • 出境货物检验检疫单证
    签发:
    海关
    时点:
    属法定检验目录商品的，报关前完成

    包括抽样检验、检疫处理与相应证书。

    官方页面
  • 原产地证书
    签发:
    海关或中国国际贸易促进委员会（CCPIT）
    时点:
    买方在进口国主张优惠税率时

    包括 RCEP、中韩自贸协定原产地证书、输往台湾地区的 ECFA 原产地证明书，以及一般原产地证书（CO）。

    官方页面
  • 报关委托协议
    签发:
    出口企业与报关企业
    时点:
    委托代理报关前

    明确双方的申报责任与授权范围。

    官方页面
  • 出口退（免）税申报资料
    签发:
    出口企业
    时点:
    货物报关出口并收汇后

    包括增值税专用发票或进货凭证、出口货物报关单信息与收汇凭证。

    官方页面
  • 订舱单 / 装货单
    签发:
    承运人或货运代理
    时点:
    订舱后取得

    作为货物进入海关监管作业场所与装运的依据。

    官方页面

美国 进口单证

  • CBP Form 3461（Entry/Immediate Delivery，放行申报表）
    签发:
    美国海关与边境保护局（CBP）
    时点:
    抵达时或抵达前，通过 ACE 电子传输

    放行用文件，一般可在抵达前 5 日内递交。

    官方页面
  • CBP Form 7501（Entry Summary，报关摘要表）
    签发:
    美国海关与边境保护局（CBP）
    时点:
    放行后 10 个工作日内

    载明 HTSUS 归类、完税价格与税额计算，可逐票缴纳或以按月汇总结算方式缴纳。

    官方页面
  • 商业发票
    签发:
    卖方或出口商
    时点:
    随报关单证

    应载明买卖双方、品名、数量、单价与总价、币种、贸易条件与原产地。

    官方页面
  • 装箱单
    签发:
    卖方或出口商
    时点:
    随报关单证

    逐箱内容、重量与唛头，查验时使用。

    官方页面
  • 提单（B/L）或空运单（AWB）
    签发:
    承运人或货运代理
    时点:
    装运时签发

    运输合同与提货权利的凭证。

    官方页面
  • 进口商安全申报（ISF 10+2）
    签发:
    进口商或其代理人
    时点:
    货物装船前至少 24 小时

    仅适用于海运货物，空运、公路与铁路运输不适用。

    官方页面
  • 海关保证金（单票或连续型）
    签发:
    美国财政部认可的担保机构
    时点:
    报关前设立

    正式报关与新设的邮递简易报关程序均须具备。

    官方页面
  • 自由贸易协定原产地声明
    签发:
    出口商、生产商或进口商
    时点:
    主张优惠税率时持有

    韩国原产货物适用美韩 FTA，采自我证明、无固定格式，报关时以特别方案代码 KR 主张。台湾地区与中国大陆同美国之间没有自由贸易协定。

    官方页面
  • 其他主管机构资料（PGA data）
    签发:
    FDA、USDA、FCC、CPSC、EPA 等
    时点:
    随报关单证

    例如食品的 FDA 事先通报（Prior Notice）、依 MoCRA 办理的化妆品工厂注册与产品列名并指定美国责任人、无线电设备的 FCC 符合性声明、儿童用品的 CPSC 证书。

    官方页面

6流程

  1. 装船前申报进口商或代理人在货物装船前至少 24 小时完成进口商安全申报（ISF 10+2），承运人也按同一 24 小时期限传输预报舱单。
  2. 递交报关单证通过 ACE 递交 CBP Form 3461，一般可在抵达前 5 日内申报。抵达后 15 个日历日内未申报的，货物将转入 General Order 仓库。
  3. 审核、查验与机构扣留CBP 可能指定单证审核、X 光或人工查验，FDA、USDA、CPSC 等主管机构也可能另行扣留。
  4. 放行CBP 与各机构的扣留解除后，货物即可放行离开港区。
  5. 报关摘要与缴税放行后 10 个工作日内递交 CBP Form 7501，并缴纳关税、商品处理费与港口维护费，可逐票或按月汇总结算缴纳。
  6. 税额确定（Liquidation）CBP 通常在报关后 314 日内确定税额。事后更正（post-summary correction）与异议（protest）另有期限。
  1. 预报舱单航空公司在抵达前传输预报货物信息。进口商安全申报（ISF）不适用于空运货物。
  2. 递交报关单证通过 ACE 递交 CBP Form 3461，多在航班落地前申报，以便抵达后尽快放行。
  3. 审核与机构扣留CBP 与其他主管机构审核申报，并可能在机场货运站查验。
  4. 放行提货放行后即可从航空货运站提取货物。
  5. 报关摘要与税额确定放行后 10 个工作日内处理 CBP Form 7501 与税款，之后比照海运货物办理税额确定。
  1. 预先传输数据快递企业或邮政机构在货物抵达前将数据传送 CBP。
  2. 报关自 2026-06-24 起，低价值货物不得再凭舱单放行。快件以简易报关（通常为 Entry Type 11）办理，超过 2,500 美元的必须办理正式报关。
  3. 邮递货物自 2026-07-24 起，价值 2,500 美元及以下且可归入 HTSUS 第 1 至 97 章的邮递货物，可适用邮递简易报关程序，由持照报关行或货物所有人、购买人申报，并须具备基本的进口与报关保证金。
  4. 税费计算与缴纳按申报价格计算关税与规费。快递企业通常先行垫付关税再向买方收取；邮递程序下，关税最迟应在包裹抵达次月 7 日前缴纳。
  5. 机构审查与派送食品、化妆品、药品、无线电设备与儿童用品仍须附送主管机构资料。涉及配额、反倾销或反补贴税、第 98 章或第 99 章关税，或主张自由贸易协定优惠的，不得使用邮递简易报关程序。
  1. 入境申报旅客以 CBP Form 6059B 或电子申报方式申报在境外取得的全部物品，并回答入境口岸 CBP 人员的询问。
  2. 个人免税额返美的美国居民一般享有 800 美元个人免税额；非居民随身携带、价值 200 美元及以下的个人与家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免税。
  3. 商业性货物为转售而携带的货物不适用个人免税额，须与一般进口同样办理简易或正式报关，其他主管机构的规定同样适用。
  4. 缴税超出免税额而申报的物品，其关税在旅客离开海关监管区前于入境口岸缴纳。
显示 中国 出口侧流程
  1. 资质与前置查询完成海关进出口货物收发货人备案与出口退税相关备案；查询商品编码对应的监管条件与出口退税率，判断是否需要许可证或法定检验。
  2. 订舱、备货与办证订舱并取得装货单，完成包装与唛头；办理出口许可证、两用物项许可与出境检验检疫。
  3. 申报出口货物报关单在货物运抵海关监管区后、装货的 24 小时以前，经单一窗口提交（海关总署令第 277 号第 7 条）。可自行申报，也可委托报关企业办理。
  4. 查验与检验检疫配合海关查验，属法定检验商品的完成检验检疫程序。
  5. 放行与装船离境海关放行后装船离境，取得提单与报关单结关信息。
  6. 收汇与退税办理收汇，并按规定申报出口退（免）税；单证与信息须相互匹配。

7难度

需留意

分数: 0.29

这是依公开数据计算的信号，并非咨询意见。

判定理由

  • regime[FTC] FTC textile fibre / care labelling + CBP origin marking纺织品须标注纤维成分、原产地、厂商识别号（RN）或公司名称及洗涤标签。无须通关前批准。ftc.gov2026-09-07
  • ambiguity品目归类易生争议 — US 案例 724 件分散于 25 个下位税号。rulings.cbp.gov2026-09-07
  • timing自 2025-08-29 起，依行政命令 14324，所有国家出口的 800 美元以下货物免税通关已中止。国际邮包与快递小包也须课税，并需办理报关、申报 HS 归类与原产地，小批量寄送难度提高。federalregister.gov2026-09-07

组成

进口要求0.00章／节层级未对应到 PGA 标记（启发式对应）。 cbp.gov
归类模糊度0.91US 归类决定案例 724 件 · 分散于 25 个下位税号 rulings.cbp.gov美国 CROSS 724 件中，涉及多个税号者占 63% · 同案一并审视的其他 HS6 共 74 个 rulings.cbp.gov
管制制度0.15FTC textile fibre / care labelling + CBP origin marking ftc.gov
中国 出口侧备注: 未持有中国逐项 HS 出口规定表；商检（CIQ）与出口许可须另行确认。

数据日期: 2026-09-07

8案例

持有案例:韩国 12 件美国 724 件台湾 0 件中国 —

先列出目的国核定机关的案例，并按日期由新到旧排序。相似案例本身并不等于同一归类。

美国 案例（目的国）

共 724 件，显示最新 10 件

再显示 5 件

中国 案例（出发国）

中国 没有公开的商品归类案例库，因此没有可显示的案例。

显示其他国家的案例（12 件）
  • KR관세평가분류원Boys' trousers of synthetic fibres, woven; K's stretch warm lined jogger pants; 442493(14-02) / 05121F041B- 합성섬유제(나일론 86%, 폴리우레탄 14%) 직물로 만든 긴바지(전면은 트임이 없으나 전면 부분이 왼편이 오른편 위로 잠긴 형태로 박음질 되어 있고, 허리에는 웨이스트 밴드가 있으며 밑단은 발목 아래까지 내려오는 구조) - 신청물품 이미지核定编码: 6203430000日期: 2022-01-14文号: CLIP-0072022000144
  • KR관세평가분류원Men's trousers of synthetic fibres; 나일론기어팬츠(3D CUT)/434843(11-05)/ 05321H030A- 폴리아미드(96%)와 엘라스틴(4%)이 혼방된 직물로 만든 흑색계 남성용 긴바지(앞면은 슬라이드파스너로 부분 개폐되고 왼편이 오른편 위로 잠기도록 디자인 되어 있으며 허리를 조일 수 있는 탄성밴드와 벨트가 있고, 밑단은 발목까지 내려오는 형태임) - 물품이미지核定编码: 6203430000日期: 2021-04-20文号: CLIP-0072021001502
  • KR관세평가분류원Men's trousers of synthetic fibres, woven ; 18FW BANDING WOOL SLACKS BLACK양모(50%), 나일론(30%) 및 폴리에스테르(20%)가 혼방된 직물로 만든 흑색 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진核定编码: 6203430000日期: 2020-01-31文号: CLIP-0072020000422
  • KR관세평가분류원Men's trousers of synthetic fibres, woven ; 19SS CROPPED CHECK SLACK BROWN폴리에스테르(75%)와 레이온(25%)이 혼방된 직물로 만든 갈색계 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진核定编码: 6203430000日期: 2020-01-31文号: CLIP-0072020000423
  • KR관세평가분류원Men's shorts of synthetic fibres, woven; MEN'S NYLON SWIM SHORT; MSZ2PH1211A합성섬유(폴리에스테르 100%)제의 직물로 만든 남성용 반바지(허리 부분은 고무줄과 허리끈으로 조이며, 측면과 뒷면에 주머니가 있고 내부에 팬티 형태의 망이 봉제되어 있으며, 전면에 오프닝이 없으나 왼편이 오른편 위에 잠기는 형태의 재봉선이 있음) - 신청물품 이미지核定编码: 6203430000日期: 2019-09-18文号: CLIP-0072019003828
  • KR관세평가분류원Men's trousers of synthetic fibres ; MT-261 ; PR.CHNA합성섬유제의 직물로 만든 남색계열 남성용 긴바지(전면은 슬라이드 파스너로 개폐되고 전면 부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 내부에는 충전재가 있고 밑단은 발목까지 내려오는 구조로 탄성밴딩이 되어 있음)核定编码: 6203430000日期: 2019-02-28文号: CLIP-0072019000823
  • KR관세평가분류원Boy`s trousers of synthetic fibres; UKPV7301폴리에스터 75%, 레이온 19%, 폴리우레탄 6%로 혼방된 직물로 만든 소년용 7부 바지(전후면에 트임이 없고 허리부분에는 탄성밴드로 처리되어 있으며, 전면에 왼편이 오른편 위로 잠기는 것처럼 보이도록 박음질 되어 있음)核定编码: 6203430000日期: 2017-06-23文号: CLIP-0072017003837
  • KR관세평가분류원Men's trousers of synthetic fibres; LF-PT06; PR.CHNA합성섬유제 직물로 만든 황색계 남성용 긴바지(전면은 슬라이드파스너와 훅으로 부분개폐되고, 전면 잠김부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리에 길이조절이 가능한 벨트가 있고, 밑단은 발목까지 내려오는 형태) - 용도 : 남성용 긴바지核定编码: 6203430000日期: 2016-01-06文号: CLIP-0072016000025
  • KR관세평가분류원Men's trousers; LM904D701; VIETNAM합성섬유 직물제 뒷면에 기모가공된 합성섬유 편물을 보강한 것으로 만든 남성용 긴바지(전면이 슬라이드파스너와 후크로 부분 개폐되고 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 밑단이 발목 아래까지 내려오는 의류) - 용도: 등산용 바지核定编码: 6203430000日期: 2014-08-26文号: CLIP-0072014004544
  • KR중앙관세분석소Men's trousers; MENS COMPRESSOR PANTS; PR.CHNA합성섬유제 직물로 제조된 남성용 긴바지로서 허리부분 옆라인에 지퍼가 있어 완전분리가 가능하고 전면에 앞트임(지퍼), 신축성 허리밴드 처리 및 밑단에 조임장치 등으로 디자인된 것으로 내부에 패딩이 충전된 방한용으로 사용되는 것核定编码: 6203430000日期: 2008-12-03文号: CLIP-0082008001411
  • KR관세평가분류원품명 : Mens trousers ; KPP-976. 모델,규격 : KPP-976, 호칭:36(2EL)가. 물품설명(성상)@§ ㅇ제시자료@§ -성분 : Polyester 93%, PU 7%@§ -기능 : 방습 콘트롤에 의한 부드러운 촉감과 가벼운 중량이 등산용에 @§적합함.@§ ㅇ앞주머니 4개, 뒷주머니 2개@§ ㅇ웨빙 벨트가 있으며, 앞면은 슬라이드 파스너와 훅(hook)이 있어 개폐 @§가능.@§ ㅇ앞면은...核定编码: 6203430000日期: 2005-01-25文号: CLIP-0072005871586
  • KR중앙관세분석소Trouser parts,unassembled;For making men's trousers;Piece of cutting textile fabric(polyester 65%,cotton 35%) 9 pieces;KOREA폴리에스테르사와 면으로 제직된 평직물의 원단을 남성용 바지를 만들기 위하여 각 부위별 형태에 맞게 재단한 것核定编码: 6203430000日期: 2001-06-26文号: CLIP-0082001813352

来源: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · 联邦公报 — 第 11012 号公告：征收临时进口附加关税（第 122 条，2026-07-24 终止） · 联邦公报 — 第 301 条强迫劳动调查措施（60 个经济体，2026-07-24 生效） · 联邦公报 — 2027 财政年度海关使用者规费物价调整（CBP） · eCFR — 19 CFR 141.5：申报期限（抵达后 15 个日历日） · 中国国际贸易单一窗口 · 海关总署网上办事服务 — 办事指南（企业备案与申报） · 海关总署 · 商务部 · 国家税务总局 — 出口退（免）税 · 中国国际贸易促进委员会 · 中国政府网 — 中华人民共和国两用物项出口管制条例（国务院令第 792 号，2024-12-01 施行） · 中国商务部 — 2026 年度《两用物项和技术进出口许可证管理目录》（商务部、海关总署 2025 年第 91 号公告） · 中国国务院公报 — 中华人民共和国海关进出口货物申报管理规定（海关总署令第 277 号，2025-05-01 施行） · 中国财政部关税司 — 中华人民共和国关税法（2024-12-01 施行） · 中国司法部 — 进出口商品检验法实施条例（国务院令第 447 号，2013 年修订）第 3 条法检目录

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