98020091

HS 编码 9802.00.91.00（子目 980200「实验室用化学品」）在美国税则中对应"Textile and apparel goods, assembled in Mexico in which all fabric components, excluding visible lining fabrics, were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that the goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly"。美国海关对该编码商品征收最惠国税率 (MFN) A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)、第二栏税率 A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. note 4 of this subchapter)。法定计量单位为\n。目前有 1 项自贸协定优惠税率可适用于该编码。