helptariff
繁體中文
臺灣 → 美國HS 620463合成纖維製女用或女童用長褲、膝褲及短褲須留意

非針織或非鉤編的服裝及衣着附件 › 馬褲及短褲

合成纖維製女用或女童用長褲、膝褲及短褲

HS 620463臺灣 → 美國

目的地關稅
0%–28.6%
普通試算採用 6204.63.02.00，稅率 7.1%
聯邦加值稅（VAT/GST）
無
通關難度
須留意

1概覽

  • 目的地關稅: 0%–28.6% (普通) — 試算採用 6204.63.02.00，稅率 7.1% — 與臺灣無優惠協定，適用基本／最惠國稅率。同一 HS6 之下，各稅則號列的稅率並不相同。確定號列後請再確認一次。
  • 聯邦加值稅（VAT/GST）: 無 — 美國無聯邦加值稅；各州銷售稅不在進口階段課徵。
  • 此號列涵蓋: 合成纖維製女用或女童用長褲、膝褲及短褲
  • 額外關稅: 約 +10% — 第301條強迫勞動關稅（臺灣）
  • 須留意的制度: 美國小額免稅（de minimis）全面中止自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov

重點

  • 小額免稅已無限期停止：郵遞以外方式自 2026-06-24 起，國際郵遞自 2026-07-24 起。800 美元免稅通關已不存在。
  • 沒有聯邦加值稅；各州銷售稅或使用稅屬進口後的另一件事，海關不代徵。
  • 2,500 美元是簡易報關與正式報關的分界。價值 2,500 美元以下且屬 HTSUS 第 1 至 97 章的郵遞貨物，可適用新設的郵遞簡易報關程序，關稅應於貨物抵達次月 7 日前繳納。
  • 進口人（importer of record）可自行於 ACE 申報，但正式報關須有海關保證金（customs bond），海運貨物另須於裝船前 24 小時完成進口人安全申報（ISF 10+2）。
  • 第 122 條附加關稅已於 2026-07-24 終止，同日起改由涵蓋 60 個經濟體的第 301 條強迫勞動措施生效。額外關稅以第 99 章項目課徵，請依報關日查證。

出口方重點

  • 一般貨品無出口關稅，但出口貨物仍應繳納推廣貿易服務費：以出口報單所列新臺幣離岸價格（FOB）乘以萬分之 4（0.04%），依貿易法第 21 條之 1 及貿易法施行細則第 17 條辦理；應繳金額未逾新臺幣 100 元者免收。
  • 以公司名義出口須先向經濟部國際貿易署辦理出進口廠商登記。依貿易法第 9 條第 5 項及《出進口廠商登記辦法》，除法令另有禁止或限制者外，公司或商號得申請登記；英文名稱預查與登記申請均以電子資料傳輸方式辦理。
  • 出口前查詢貨品分類表「輸出規定」欄；戰略性高科技貨品須取得輸出許可。
  • 出口報單放行資料用於營業稅零稅率申報與沖退原料稅。
  • 輸往中國大陸早收清單貨品可用 ECFA 原產地證明書；臺灣與韓國、美國之間無自由貿易協定。
  • 中國大陸已兩度中止 ECFA 早收清單關稅減讓——12 個稅目（國務院關稅稅則委員會公告 2023 年第 9 號，2024-01-01 起）與 134 個稅目（2024 年第 4 號，2024-06-15 起），合計 146 個。其餘早收項目仍適用；截至 2026-09 未見新的中止公告（2024 年第 8 號停止對 34 項臺灣農產品免徵關稅，屬 ECFA 以外的單方政策）。出貨前請以最新公告確認所屬稅目。

資料日期: 2026 HTS Rev.15 · 說明基準日: 2026-09

2稅則分類

HS6 品名

  • enWomen's or girls' trousers, breeches and shorts, of synthetic fibres
  • zh_hant合成纖維製女用或女童用長褲、膝褲及短褲
  • zh_hans合成纤维制女用或女童用长裤、膝裤及短裤

美國 稅則號列

號列品名
6204.63.01.00Containing 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 downWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.02.00Water resistantWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.03OtherWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.03.05Insulated, for cold weather protection (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.03.10Women's (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.03.25Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.03.50Other (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.08Containing 36 percent or more by weight of wool or fine animal hairWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.08.10Women's (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.08.20Girls' (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.09Water resistant trousers or breechesWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.09.10Ski/snowboard pants (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.09.90Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.11OtherWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.11.10Women's (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.11.25Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.11.30Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.11.32Women's (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.11.35Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.11.40Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.50.00Containing 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 downWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other
6204.63.55.00Water resistant (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.60OtherWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.60.05Insulated, for cold weather protection (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.60.10Women's (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.60.25Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.60.50Other (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Girls'
6204.63.65.00Certified hand-loomed and folklore products (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other
6204.63.70Containing 36 percent or more by weight of wool or fine animal hairWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.70.10Women's (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Containing 36 percent or more by weight of wool or fine animal hair
6204.63.70.20Girls' (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Containing 36 percent or more by weight of wool or fine animal hair
6204.63.75Water resistant trousers or breeches (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.75.10Ski/snowboard pants (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Water resistant trousers or breeches (648)
6204.63.75.90Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Water resistant trousers or breeches (648)
6204.63.90OtherWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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
6204.63.90.09Designed for use in hospitals, clinics, laboratories or contaminated areas (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Trousers and breeches › Women's
6204.63.90.11Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Trousers and breeches › Women's
6204.63.90.25Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Trousers and breeches › Girls'
6204.63.90.30Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Trousers and breeches › Girls'
6204.63.90.32Women's (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Shorts
6204.63.90.35Imported as parts of playsuits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Shorts › Girls'
6204.63.90.40Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, 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 › Shorts › Girls'
臺灣 出口端號列（參考）
  • 62046310004合成纖維製女用或女童用長褲、膝褲及短褲
  • 62046320002合成纖維製女用或女童用連兜背帶式工作褲

美國 案例前三筆

不是你的商品？重新搜尋

資料日期: 2026 HTS Rev.15

3關稅與稅金

與臺灣無優惠協定，適用基本／最惠國稅率。

號列品名普通優惠（special）Column 2
6204.63.01.00Containing 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%
6204.63.02.00Water resistant7.1%Free65%
6204.63.03Other14.9%Free76%
6204.63.03.05Insulated, for cold weather protection (659)———
6204.63.03.10Women's (659)———
6204.63.03.25Imported as parts of playsuits (237)———
6204.63.03.50Other (237)———
6204.63.08Containing 36 percent or more by weight of wool or fine animal hair13.6%Free58.5%
6204.63.08.10Women's (448)———
6204.63.08.20Girls' (448)———
6204.63.09Water resistant trousers or breeches7.1%Free65%
6204.63.09.10Ski/snowboard pants (648)———
6204.63.09.90Other (648)———
6204.63.11Other28.6%Free90%
6204.63.11.10Women's (648)———
6204.63.11.25Imported as parts of playsuits (237)———
6204.63.11.30Other (648)———
6204.63.11.32Women's (648)———
6204.63.11.35Imported as parts of playsuits (237)———
6204.63.11.40Other (648)———
6204.63.50.00Containing 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%
6204.63.55.00Water resistant (659)7.1%Free65%
6204.63.60Other14.9%Free76%
6204.63.60.05Insulated, for cold weather protection (659)———
6204.63.60.10Women's (659)———
6204.63.60.25Imported as parts of playsuits (237)———
6204.63.60.50Other (237)———
6204.63.65.00Certified hand-loomed and folklore products (648)11.3%Free76%
6204.63.70Containing 36 percent or more by weight of wool or fine animal hair13.6%Free58.5%
6204.63.70.10Women's (448)———
6204.63.70.20Girls' (448)———
6204.63.75Water resistant trousers or breeches (648)7.1%Free65%
6204.63.75.10Ski/snowboard pants (648)———
6204.63.75.90Other (648)———
6204.63.90Other28.6%Free90%
6204.63.90.09Designed for use in hospitals, clinics, laboratories or contaminated areas (648)———
6204.63.90.11Other (648)———
6204.63.90.25Imported as parts of playsuits (237)———
6204.63.90.30Other (648)———
6204.63.90.32Women's (648)———
6204.63.90.35Imported as parts of playsuits (237)———
6204.63.90.40Other (648)———

第99章額外關稅

約 +10%

輸美時加徵於上列 HTS 稅率之上的各層措施。每一層均標示狀態、基準日與出處。

措施加徵第9903號稅則狀態 · 基準日 · 出處
第301條強迫勞動關稅（臺灣）課徵至第1欄稅率與本稅合計達 10% — 0% + 10%。+10%9903.05.75, 9903.05.76施行中相關訴訟進行中資料日期: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
IEEPA對等關稅（已失效）現已不再徵收（2026-09-09 基準）。因該日期之前的資料仍在引用，故一併列出。—未計入合計9903.01, 9903.02遭判無效相關訴訟進行中資料日期: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
第122條國際收支附加稅（已屆期）現已不再徵收（2026-07-24 基準）。因該日期之前的資料仍在引用，故一併列出。—未計入合計—已失效相關訴訟進行中資料日期: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
加徵合計約 +10%

注意事項

  • 這些措施是以 8 位或 10 位 HTS 稅則號別界定。HS6（620463）只能呈現大致情形。
  • 其中至少一項正在法院爭訟。目前仍在徵收，但可能改變。
  • US$800 小額免稅已暫停，低價包裹同樣課稅；法律上的廢止於 2027-07-01 生效。
  • 關稅不是全部：另有 MPF 與（海運時）HMF，本頁並未計入。
  • 2026-09-15 基準之資訊提供。以報關日施行中的 HTSUS 第99章註釋與 CBP CSMS 指引為準 — 請向 CBP 或報關業者確認。
小額免稅（de minimis）狀態

美國 800 美元小額免稅

自 2025-08-29 起對所有國家停止適用，並經 2026-06-24 CBP 暫行最終規則無限期停止（非郵遞立即生效，國際郵件自 2026-07-24）。2026-08-13 國際貿易法院駁回對該停止之訴訟，制度更趨確定。2027-07-01 起依 One Big Beautiful Bill Act 廢止；截至 2026-09-09 複查，尚無變更該日期之立法。100 美元禮品與 200 美元隨身物品免稅仍存續。附有第99章關稅之貨物不得使用郵遞簡易報關。

門檻金額:
US$800
暫停適用:
2025-08-29
法律廢止:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

僅供參考，非專業建議。美國附加關稅變動頻繁且訴訟進行中。實際稅額以報關日生效之 HTSUS 第99章註釋與 CBP CSMS 公告為準，請向 CBP 或報關業者確認。

資料日期: 2026-09-15

  • · 美國無聯邦層級的加值稅，海關僅徵收關稅與規費。
  • · 商品處理費（MPF）：正式報關時為申報價格的 0.3464%，上下限每一會計年度依物價重新調整。2026 會計年度（至 2026-09-30）為 33.58 至 651.50 美元；2027 會計年度（自 2026-10-01 起）為 34.58 至 670.86 美元。簡易報關改按定額收取，2027 會計年度為 2.77、8.30 或 12.45 美元。
  • · 港埠維護費（HMF）：以船舶運抵的貨物按價格 0.125% 計收。
  • · 各州銷售稅或使用稅針對貨物後續的銷售或使用，由各州稅捐機關管理，與 CBP 無關。
  • · 第 99 章的額外關稅加計於一般稅率之上。截至 2026-09，包括第 232 條措施與 2026-07-24 生效的第 301 條強迫勞動措施；第 122 條附加關稅已於 2026-07-24 終止。請依報關日確認適用情形。

稅金概算

採用稅率(0%–28.6%)
7.1%
完稅價格
—
關稅
—
額外關稅（第99章） (10%)
—
聯邦加值稅（VAT/GST）
—
預估總額
—

此為概算。實際金額會因完稅價格核定、稅則歸列與原產地認定而不同。

同一 HS6 之下，各稅則號列的稅率並不相同。確定號列後請再確認一次。 試算採用 6204.63.02.00，稅率 7.1%

資料日期: 2026 HTS Rev.15

4輸入規定

本 HS6 未載目的地輸入規定代號。以下為法規制度表所列之制度，確定稅則號列後請再確認。

  • FTC textile fibre / care labelling + CBP origin marking

    紡織品須標示纖維成分、原產地、廠商識別號（RN）或公司名稱及洗滌標示。無須通關前核准。

    主管機關:
    FTC
    ftc.gov

相關機關

  • 美國海關暨邊境保護局（CBP）辦理進口通關、核課關稅與規費，並在邊境執行其他機關的規定cbp.gov
  • 美國國際貿易委員會（USITC）編訂並公布 HTSUS，含第 99 章額外關稅條款hts.usitc.gov
  • 美國食品藥物管理局（FDA）食品、藥品、醫療器材與化粧品；事前通報與 MoCRA 登錄列名fda.gov
  • 美國農業部動植物防檢局（APHIS）動植物產品的輸入許可與檢疫要求aphis.usda.gov
  • 美國聯邦通訊委員會（FCC）無線電頻率設備與器材驗證fcc.gov
  • 美國消費品安全委員會（CPSC）消費性產品與兒童用品驗證cpsc.gov

資料日期: 2026-08-27

5文件

臺灣 出口文件

  • 出口報單
    核發單位:
    報關業者或出口人，經關港貿單一窗口傳輸
    時點:
    貨物裝運前

    常見報單類別包括國貨出口與外貨復出口，實際代號依關務署規定填報。

    官方頁面
  • 商業發票
    核發單位:
    出口人
    時點:
    報關時

    載明品名、數量、單價、貿易條件與原產地；輸入國海關亦據以核估。

    官方頁面
  • 裝箱單
    核發單位:
    出口人
    時點:
    報關時

    逐箱內容、重量、材積與嘜頭，查驗時使用。

    官方頁面
  • 裝貨單（S/O）或託運單
    核發單位:
    運送人或承攬業者
    時點:
    訂艙後取得

    作為貨物進儲碼頭、集散站與裝船的依據。

    官方頁面
  • 提單（B/L）或空運提單（AWB）
    核發單位:
    運送人
    時點:
    裝運後簽發

    供押匯或其他付款方式使用，並供買方提貨。

    官方頁面
  • 輸出許可證
    核發單位:
    經濟部國際貿易署或其他主管機關
    時點:
    貨品分類表「輸出規定」欄有相應代號時

    戰略性高科技貨品（SHTC）須取得輸出許可，並注意最終使用者與最終用途的規範。

    官方頁面
  • 原產地證明書
    核發單位:
    標準檢驗局、商業或工業團體等簽發機構
    時點:
    買方於輸入國主張優惠或依規定需要時

    輸往中國大陸早收清單貨品適用 ECFA 原產地證明書；一般情形則簽發一般原產地證明書。

    官方頁面
  • 委任書
    核發單位:
    出口人
    時點:
    委任報關業者前

    報關業者據以代辦出口報關與相關手續。

    官方頁面
  • 檢驗或檢疫證明
    核發單位:
    標準檢驗局（BSMI）、農業部動植物防疫檢疫署
    時點:
    屬應施出口檢驗商品或應檢疫貨品時

    動植物及其產品的輸出檢疫證明，以及應施出口檢驗商品的報驗合格證明。

    官方頁面

美國 進口文件

  • CBP Form 3461（Entry/Immediate Delivery，放行申報書）
    核發單位:
    美國海關暨邊境保護局（CBP）
    時點:
    抵達時或抵達前，以 ACE 電子傳輸

    放行用文件，一般可於抵達前 5 日內遞送。

    官方頁面
  • CBP Form 7501（Entry Summary，報關摘要表）
    核發單位:
    美國海關暨邊境保護局（CBP）
    時點:
    放行後 10 個工作日內

    載明 HTSUS 分類、完稅價格與稅額計算，可逐筆繳納或以每月定期結算方式繳納。

    官方頁面
  • 商業發票
    核發單位:
    賣方或出口人
    時點:
    隨報關文件

    應載明買賣雙方、品名、數量、單價與總價、幣別、貿易條件與原產地。

    官方頁面
  • 裝箱單
    核發單位:
    賣方或出口人
    時點:
    隨報關文件

    逐箱內容、重量與嘜頭，查驗時使用。

    官方頁面
  • 提單（B/L）或空運提單（AWB）
    核發單位:
    運送人或承攬業者
    時點:
    裝運時簽發

    運送契約與提貨權利的憑證。

    官方頁面
  • 進口人安全申報（ISF 10+2）
    核發單位:
    進口人或其代理人
    時點:
    貨物裝上船舶前至少 24 小時

    僅適用海運貨物，空運、卡車與鐵路運輸不適用。

    官方頁面
  • 海關保證金（單筆或連續型）
    核發單位:
    美國財政部認可的保證機構
    時點:
    報關前設定

    正式報關與新設的郵遞簡易報關程序均須具備。

    官方頁面
  • 自由貿易協定原產地聲明
    核發單位:
    出口人、生產者或進口人
    時點:
    主張優惠稅率時持有

    韓國原產貨物適用美韓 FTA，採自我證明、無固定格式，報關時以特別方案代號 KR 主張。臺灣與中國大陸與美國之間沒有自由貿易協定。

    官方頁面
  • 其他主管機關資料（PGA data）
    核發單位:
    FDA、USDA、FCC、CPSC、EPA 等
    時點:
    隨報關文件

    例如食品的 FDA 事前通報（Prior Notice）、依 MoCRA 辦理的化粧品廠登錄與產品列名並指定美國責任人、無線電設備的 FCC 符合性聲明、兒童用品的 CPSC 證明。

    官方頁面

6流程

  1. 裝船前申報進口人或代理人於貨物裝上船舶前至少 24 小時完成進口人安全申報（ISF 10+2），運送人亦依同一 24 小時期限傳輸預報艙單。
  2. 遞送報關文件以 ACE 遞送 CBP Form 3461，一般可於抵達前 5 日內申報。抵達後 15 個日曆天內未申報者，貨物將移入 General Order 倉庫。
  3. 審核、查驗與機關留置CBP 可能指定文件審核、X 光或人工查驗，FDA、USDA、CPSC 等主管機關亦可能另行留置。
  4. 放行CBP 與各機關的留置解除後，貨物即可放行離開港區。
  5. 報關摘要與繳稅放行後 10 個工作日內遞送 CBP Form 7501，並繳納關稅、商品處理費與港埠維護費，可逐筆或以每月定期結算繳納。
  6. 稅額確定（Liquidation）CBP 通常於報關後 314 日內確定稅額。事後更正（post-summary correction）與異議（protest）另有期限。
  1. 預報艙單航空公司於抵達前傳輸預報貨物資訊。進口人安全申報（ISF）不適用於空運貨物。
  2. 遞送報關文件以 ACE 遞送 CBP Form 3461，多在班機落地前申報，以便抵達後迅速放行。
  3. 審核與機關留置CBP 與其他主管機關審核申報，並可能在機場貨運站查驗。
  4. 放行提貨放行後即可自航空貨物集散站提領。
  5. 報關摘要與稅額確定放行後 10 個工作日內處理 CBP Form 7501 與稅款，之後比照海運貨物辦理稅額確定。
  1. 預先傳輸資料快遞業者或郵政機構於貨物抵達前將資料傳送 CBP。
  2. 報關自 2026-06-24 起，低價貨物不得再憑艙單放行。快遞貨物以簡易報關（通常為 Entry Type 11）辦理，超過 2,500 美元者必須辦理正式報關。
  3. 郵遞貨物自 2026-07-24 起，價值 2,500 美元以下且可歸入 HTSUS 第 1 至 97 章的郵遞貨物，可適用郵遞簡易報關程序，由持照報關人或貨物所有人、購買人申報，並須具備基本的進口與報關保證金。
  4. 稅費計算與繳納依申報價格計算關稅與規費。快遞業者通常先行墊付關稅再向買方收取；郵遞程序下，關稅最遲應於包裹抵達次月 7 日前繳納。
  5. 機關審查與派送食品、化粧品、藥品、無線電設備與兒童用品仍須檢附主管機關資料。涉及配額、反傾銷或平衡稅、第 98 章或第 99 章關稅，或主張自由貿易協定優惠者，不得使用郵遞簡易報關程序。
  1. 入境申報旅客以 CBP Form 6059B 或電子申報方式申報在境外取得的全部物品，並回答入境口岸 CBP 人員的詢問。
  2. 個人免稅額返國的美國居民一般享有 800 美元個人免稅額；非居民隨身攜帶、價值 200 美元以下的個人與家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免稅。
  3. 商業性貨物為轉售而攜帶的貨物不適用個人免稅額，須與一般進口同樣辦理簡易或正式報關，其他主管機關的規定亦同樣適用。
  4. 繳稅超出免稅額而申報的物品，其關稅於旅客離開海關管制區前在入境口岸繳納。
顯示 臺灣 出口端流程
  1. 資格與規定查詢確認已辦妥出進口廠商登記，並於單一窗口查詢貨品分類號列與「輸出規定」欄代號，判斷是否需輸出許可、檢驗或檢疫。
  2. 訂艙與備貨向船公司或承攬業者訂艙並取得裝貨單，完成包裝與嘜頭，備妥發票、裝箱單與必要證照。
  3. 遞送出口報單由報關業者或出口人經關港貿單一窗口遞送出口報單，系統依 C1／C2／C3 分流。
  4. 進儲與查驗貨物進儲貨櫃集散站或碼頭，屬 C3 者配合查驗，必要時併同辦理檢驗或檢疫。
  5. 放行與裝船取得放行後裝船出口，並依規定完成結關。
  6. 後續申報取得提單辦理收款，並以出口報單放行資料辦理營業稅零稅率申報與沖退原料稅。

7難度

須留意

分數: 0.30

這是依公開資料計算的訊號，並非諮詢意見。

判定理由

  • regime[FTC] FTC textile fibre / care labelling + CBP origin marking紡織品須標示纖維成分、原產地、廠商識別號（RN）或公司名稱及洗滌標示。無須通關前核准。ftc.gov2026-09-07
  • ambiguity品目分類易生爭議 — US 案例 525 件分散於 23 個下位號列。rulings.cbp.gov2026-09-07
  • timing自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov2026-09-07

組成

進口規定0.00章／節層級未對應到 PGA 旗標（啟發式對應）。 cbp.gov
歸列模糊度0.95US 稅則預先審核案例 525 件 · 分散於 23 個下位號列 rulings.cbp.gov美國 CROSS 525 件中，涉及多個號列者占 78% · 同案併同檢視之其他 HS6 共 103 個 rulings.cbp.gov
管制制度0.15FTC textile fibre / care labelling + CBP origin marking ftc.gov
臺灣 出口端備註: 本 HS6 無臺灣輸出規定。 portal.sw.nat.gov.tw

資料日期: 2026-09-07

8案例

持有案例:韓國 13 件美國 525 件臺灣 1 件中國 —

先列出目的地核定機關的案例，並依日期由新到舊排序。相似案例本身並不等於同一分類。

美國 案例（目的地）

共 525 件，顯示最新 10 件

再顯示 5 件

臺灣 案例（出發地）

顯示最新 1 件

顯示其他國家案例（13 件）
  • KR관세평가분류원Women's shorts of synthetic fibres; TRAINING PANTS 25-5○ 합성섬유로 만든 회색계 직물 반바지(전면은 앞트임이 없고 양쪽에 주머니가 있으며 허리에 탄성밴드가 있음) ○ 제시성분: 폴리에스테르 92%, 스판덱스 8%核定號列: 6204630000日期: 2026-04-27文號: CLIP-0072026001819
  • KR관세평가분류원LOUNGE PANTSㅇ 합성섬유 주성분의 서로 다른 색실의 직물로 만든 체크무늬 긴바지 ㅇ 전면에 트임이 없고 밑단이 발목까지 내려오며 허리 부분에 탄성밴드가 있고 양쪽에 주머니가 있음核定號列: 6204630000日期: 2024-12-31文號: CLIP-0072024004576
  • KR관세평가분류원Women's shorts of synthetic fibres, woven; WOMEN'S NYLON SWIM SHORT; MSZ2PH2211A합성섬유(폴리에스테르 100%)제의 직물로 만든 여성용 반바지(전면에 오프닝이 없고, 허리 부분은 고무줄과 허리끈으로 조이며, 주머니가 없는 형태) - 신청물품 이미지核定號列: 6204630000日期: 2019-09-18文號: CLIP-0072019003830
  • KR관세평가분류원Women's trousers of synthetic fibres; CLEAN ROOM GARMENTS(TROUSERS); R.KOREA합성섬유제 주성분의 직물로 만든 가로줄무늬가 있는 파란색계 긴바지 - 용도 : 반도체 및 제약회사 등의 CLEAN ROOM용 작업복核定號列: 6204630000日期: 2019-03-05文號: CLIP-0072019000849
  • KR관세평가분류원Women's trousers of synthetic fibres; LADIE'S DOWN PANTS; 52274PT982; PR.CHNA합성섬유제 직물로 만든 여성용 긴바지(전면부분의 오프닝은 슬라이드파스너와 후크로 개폐되고, 전면부분의 오른편이 왼편 위로 잠기도록 디자인되어 있으며, 내부에 충전재가 있음) - 용도 : 방한용 바지核定號列: 6204630000日期: 2018-01-16文號: CLIP-0072018000349
  • KR관세평가분류원Women's trousers of synthetic fibres; LADIE'S DOWN PANTS; 52174PFM54; PR.CHNA합성섬유제 직물로 만든 여성용 긴바지(전면부분의 오프닝은 슬라이드파스너와 단추로 개폐되고, 전면부분의 오른편이 왼편 위로 잠기도록 디자인되어 있으며, 내부에 충전재가 있음) - 용도 : 방한용 바지核定號列: 6204630000日期: 2018-01-16文號: CLIP-0072018000348
  • KR관세평가분류원Women's trousers of synthetic fibre ; NC3W-PT606, COLOR-NAVY ; PR. CHNA합성섬유제 직물로 만든 남색계 여성용 긴 바지(전면에 트임이 있으며, 왼편에서 오른편 위로 잠기도록 디자인되어 있으며, 지퍼와 후크로 개폐가 가능하고, 허리에 벨트가 끼워져 있고, 밑단은 발목까지 내려오는 긴 바지임) - 용도 : 등산용 여성 바지核定號列: 6204630000日期: 2014-03-31文號: CLIP-0072014001671
  • KR관세평가분류원Woven's trousers of synthetic fibres; PSTA34V509-00합성섬유제 직물로 만든 보라색계 여성용 긴 바지(전면에 트임이 있으며, 지퍼와 단추로 개폐가 가능하고, 전면 부분이 왼편에서 오른편 위로 잠기도록 디자인되어있으며, 허리에 벨트가 끼워져 있고, 밑단은 발목까지 내려오는 긴 바지로서 전체적 디자인이 여성용으로 제단된 의류) - 용도 : 등산용 여성 바지核定號列: 6204630000日期: 2014-02-05文號: CLIP-0072014000566
  • KR관세평가분류원Womens Trousers;트레이닝팬츠;;;PR.CHNAㅇ 성분 및 성상@§나일론 백색직물의 여성용 바지로서 앞면은 슬라이드 파스너와 훅(hook)@§이 있어 개폐 가능하며,허리 부분 및 발목부분에 조임장치가 부착되어 있@§으며,앞 ,뒷주머니가 각각 2개 부착된 물품@§@§* 왼편에서 오른쪽으로 잠기는 구조이나, 전체적인 디자인,색상,사이즈를 @§감안할때 여성용 ...核定號列: 6204630000日期: 2005-06-17文號: CLIP-0072005872748
  • KR관세평가분류원Womens trousers;ROBERTO 4FN-TPW032앞부분의 지퍼 여밈이 오른편에서 왼편으로 잠기도록 되어있는 합성섬유제@§의 여성용 진갈색 긴바지임.核定號列: 6204630000日期: 2005-03-23文號: CLIP-0072005871992
  • KR관세평가분류원W"S SUPPLEX SHORTS(S# NFL23201, SIZE : L))- 겉감 나일론 100%직물제의 검은색 짧은 반바지@§ - 앞부분의 지퍼여밈은 왼편에서 오른편으로 잠기도록 되어 있음(남자@§용 특성)@§ - 버클로 고정할 수 있음@§ - 뒷주머니 1개 달려있으며 지퍼로 잠글 수 있음@§ - 제품 카다로그에는 여성용으로 표시하고 있음@§ - 현품에 붙어있는 라벨의 사이즈표시...核定號列: 6204630000日期: 2005-03-02文號: CLIP-0072005871858
  • KR관세평가분류원Womens trousers (신청서 품명 : W"s TAHOE BOARD PANTS, S# NFB09453, Size : L)- 직물제의 검은색 긴바지로서 무릎을 덮으며 발목 아래까지 내려옴.@§ - 앞부분의 여밈은 오른편이 왼편으로 잠기도록 되어 있음(여자용)@§ - 탈부착이 가능한 멜빵이 달려 있음@§ - 무릎부분에 사이드지퍼가 달려있어 운동시 공기순환을 원활히 할 수 @§있음.@§ - 겉감과 안감사이에 충진층이 있어 두툼함.@...核定號列: 6204630000日期: 2005-03-02文號: CLIP-0072005871860
  • KR관세평가분류원W"s SUPPLEX LONG PANTS (S# NFL22207)-본 품은 직물의류로서 나일론 재질(나일론100%)의 여성용 긴바지임.@§ -. 앞주머니 2개, 뒷주머니 1개@§ -. 웨빙 벨트가 허리 부분에 부착되어 있음.@§ -. 앞면은 슬라이드 파스너와 훅(hook)이 있어 개폐 가능.@§ -. 앞면은 오른편이 왼편위로 잠기도록 디자인되어 있음.@§ -. 무릎을 덮으...核定號列: 6204630000日期: 2005-01-21文號: CLIP-0072005871584

來源: 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 · 聯邦公報 — 第 11012 號公告：課徵臨時進口附加關稅（第 122 條，2026-07-24 終止） · 聯邦公報 — 第 301 條強迫勞動調查措施（60 個經濟體，2026-07-24 生效） · 聯邦公報 — 2027 會計年度海關使用者規費物價調整（CBP） · eCFR — 19 CFR 141.5：申報期限（抵達後 15 個日曆天） · 關港貿單一窗口 · 財政部關務署 — 各項貨品輸出入規定 · 經濟部國際貿易署 — 貨品分類管理系統注意事項 · 經濟部國際貿易署 · 財政部 — 海關因應陸方稅則調整更新 ECFA 早收清單稅則對照表 · 經濟部標準檢驗局 · 經濟部國際貿易署 — 推廣貿易服務費（費率、計費基礎與法源） · 經濟部主管法規共用系統 — 推廣貿易服務費免收項目範圍（未逾 100 元免收） · 經濟部主管法規共用系統 — 出進口廠商登記辦法 · 財政部主管法規共用系統 — 空運快遞貨物簡易申報通關作業規定（C1、C2、C3 通關方式） · 中國財政部 — 國務院關稅稅則委員會公告 2023 年第 9 號（中止 ECFA 部分產品關稅減讓，12 個稅目） · 中國財政部 — 國務院關稅稅則委員會公告 2024 年第 4 號（中止 ECFA 部分產品（第二批）關稅減讓，134 個稅目）

身分: 承攬業者 — 會改變頁面強調的區塊