44119230

HS 编码 4411.92.30.00（第 44 章「木及木制品」；品目 4411「木质或其他木质纤维板」；子目 441192「密度超过0.8克/立方厘米的」）在美国税则中对应"Tileboard which has been continuously worked along any of its edges and is dedicated for use in the construction of walls, ceilings or other parts of buildings"。美国海关对该编码商品征收最惠国税率 (MFN) Free、第二栏税率 20%。法定计量单位为m3。目前有 17 项自贸协定优惠税率可适用于该编码。