7611.00.00

HS 编码 7611.00.00（第 76 章「铝及制品」；品目 7611「铝结构体及其零件；已加工铝材」）在美国税则中对应"Aluminum reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment"。美国海关对该编码商品征收最惠国税率 (MFN) 2.6%、第二栏税率 45%。目前有 17 项自贸协定优惠税率可适用于该编码。