69120045

HS 编码 6912.00.45.00（第 69 章「陶瓷制品」；品目 6912「陶制餐具、厨房用具、其他家用及盥洗用具」；子目 691200「陶瓷餐具、厨房用具及其他家用、盥洗用具（瓷器除外）」）在美国税则中对应"Cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen"。美国海关对该编码商品征收最惠国税率 (MFN) 4.5%、第二栏税率 55%。法定计量单位为Dz Pcs。目前有 17 项自贸协定优惠税率可适用于该编码。