98020060

HS 编码 9802.00.60.00（子目 980200「实验室用化学品」）在美国税则中对应"Any article of metal (as defined in U.S. note 3(e) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing"。美国海关对该编码商品征收最惠国税率 (MFN) A duty upon the value of such processing outside the United States (see U.S. note 3 of this subchapter)、第二栏税率 A duty upon the value of such processing outside the United States (see U.S. note 3 of this subchapter)。目前有 13 项自贸协定优惠税率可适用于该编码。