美国 · 第 42· 138 条目
§42皮革制品、手袋
第 VIII 类生皮、皮革、毛皮及其制品 · 第 41–43 章（WCO HS）
本章品目（4 位 WCO 统一）
4 个品目
美国 税号（前 138 条）
本章共 138 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 42010030 | Dog leashes, collars, muzzles, harnesses and similar dog equipment | 2.4% | → |
| 42010060 | Other | 2.8% | → |
| 4202.11.00 | With outer surface of leather or of composition leather | 8% | → |
| 4202.11.00.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers | 8% | → |
| 4202.11.00.90 | Other | 8% | → |
| 4202.12.21 | Trunks, suitcases, vanity cases and similar containers | 20% | → |
| 4202.12.21.20 | Structured, rigid on all sides | 20% | → |
| 4202.12.21.50 | Other | 20% | → |
| 4202.12.29 | Other | 20% | → |
| 4202.12.29.10 | Attache cases, briefcases and similar containers | 20% | → |
| 4202.12.29.25 | Other | 20% | → |
| 4202.12.29.35 | Attache cases, briefcases and similar containers | 20% | → |
| 4202.12.29.85 | Other | 20% | → |
| 42021240 | Of cotton (369) | 6.3% | → |
| 42021260 | Other (870) | 5.7% | → |
| 4202.12.81 | Of man-made fibers | 17.6% | → |
| 4202.12.81.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers (670) | 17.6% | → |
| 4202.12.81.70 | Other (670) | 17.6% | → |
| 4202.12.89 | Other | 17.6% | → |
| 4202.12.89.10 | Containing 85 percent or more by weight of silk or silk waste | 17.6% | → |
| 4202.12.89.20 | Of cotton (369) | 17.6% | → |
| 4202.12.89.40 | Other (870) | 17.6% | → |
| 4202.12.89.50 | Containing 85 percent or more by weight of silk or silk waste | 17.6% | → |
| 4202.12.89.60 | Of cotton (369) | 17.6% | → |
| 4202.12.89.80 | Other (870) | 17.6% | → |
| 42021900 | Other | 20% | → |
| 42022130 | Of reptile leather | 5.3% | → |
| 42022160 | Valued not over $20 each | 10% | → |
| 42022190 | Valued over $20 each | 9% | → |
| 42022215 | With outer surface of sheeting of plastics | 16% | → |
| 42022235 | Of abaca | 8.4% | → |
| 4202.22.40 | Other | 7.4% | → |
| 4202.22.40.10 | Containing 85 percent or more by weight of silk or silk waste | 7.4% | → |
| 4202.22.40.20 | Of cotton (369) | 7.4% | → |
| 4202.22.40.30 | Of man-made fibers (670) | 7.4% | → |
| 4202.22.40.40 | Other (871) | 7.4% | → |
| 42022245 | Of cotton (369) | 6.3% | → |
| 42022260 | Other (871) | 5.7% | → |
| 42022270 | Containing 85 percent or more by weight of silk or silk waste | 7% | → |
| 42022281 | Of man-made fibers (670) | 17.6% | → |
| 4202.22.89 | Other | 17.6% | → |
| 4202.22.89.30 | Of cotton (369) | 17.6% | → |
| 4202.22.89.70 | Of paper yarn | 17.6% | → |
| 4202.22.89.80 | Other (871) | 17.6% | → |
| 42022910 | Of plastics | 5.3% | → |
| 42022920 | Of wood | 3.3% | → |
| 42022950 | Other | 7.8% | → |
| 42022990 | Other | 20% | → |
| 42023130 | Of reptile leather | 3.7% | → |
| 42023160 | Other | 8% | → |
| 42023210 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% | → |
| 42023220 | Other | 20% | → |
| 42023240 | Of cotton (369) | 6.3% | → |
| 42023280 | Other (871) | 5.7% | → |
| 42023285 | Containing 85 percent or more by weight of silk or silk waste | Free | → |
| 42023291 | Of cotton (369) | 17.6% | → |
| 42023293 | Of man-made fibers (670) | 17.6% | → |
| 42023299 | Other (871) | 17.6% | → |
| 42023910 | Of plastics | 5.3% | → |
| 42023920 | Of wood | 3.3% | → |
| 42023950 | Other | 7.8% | → |
| 42023990 | Other | 20% | → |
| 42029110 | Golf bags | 4.5% | → |
| 4202.91.90 | Other | 4.5% | → |
| 4202.91.90.30 | Travel, sports and similar bags | 4.5% | → |
| 4202.91.90.90 | Other | 4.5% | → |
| 42029204 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing | 7% | → |
| 4202.92.08 | Other | 7% | → |
| 4202.92.08.05 | Of cotton (369) | 7% | → |
| 4202.92.08.07 | Of man-made fibers (670) | 7% | → |
| 4202.92.08.09 | Other (870) | 7% | → |
| 42029210 | Other | 3.4% | → |
| 42029215 | Of cotton (369) | 6.3% | → |
| 42029220 | Other (870) | 5.7% | → |
| 4202.92.31 | Of man-made fibers | 17.6% | → |
| 4202.92.31.20 | Backpacks (670) | 17.6% | → |
| 4202.92.31.31 | Other (670) | 17.6% | → |
| 4202.92.33 | Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste | 17.6% | → |
| 4202.92.33.05 | Of paper yarn | 17.6% | → |
| 4202.92.33.10 | Containing 85 percent or more by weight of silk or silk waste | 17.6% | → |
| 4202.92.33.16 | Of cotton (369) | 17.6% | → |
| 42029239 | Other (870) | 17.6% | → |
| 42029245 | Other | 20% | → |
| 42029250 | Musical instrument cases | 4.2% | → |
| 4202.92.60 | Of cotton | 6.3% | → |
| 4202.92.60.10 | Jewelry boxes, and similar containers of a kind normally sold at retail with their contents | 6.3% | → |
| 4202.92.60.91 | Other (369) | 6.3% | → |
| 42029291 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670) | 17.6% | → |
| 4202.92.93 | Other | 17.6% | → |
| 4202.92.93.10 | Containing 85 percent or more by weight of silk or silk waste | 17.6% | → |
| 4202.92.93.15 | Other, jewelry boxes of a kind normally sold at retail with their contents | 17.6% | → |
| 4202.92.93.36 | Other (870) | 17.6% | → |
| 42029294 | Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes | 17.6% | → |
| 42029297 | Other | 17.6% | → |
| 42029910 | Of plastics | 3.4% | → |
| 42029920 | Not lined with textile fabrics | 4.3% | → |
| 42029930 | Lined with textile fabrics | Free | → |
| 42029950 | Other | 7.8% | → |
| 42029990 | Other | 20% | → |
| 42031020 | Of reptile leather | 4.7% | → |
| 4203.10.40 | Other | 6% | → |
| 4203.10.40.10 | Anoraks | 6% | → |
| 4203.10.40.30 | Men's and boys' | 6% | → |
| 4203.10.40.60 | Women's, girls' and infants' | 6% | → |
| 4203.10.40.85 | Men's and boys' | 6% | → |
| 4203.10.40.95 | Women's, girls' and infants' | 6% | → |
| 42032120 | Batting gloves | 3% | → |
| 42032140 | Other | Free | → |
| 42032155 | Cross-country ski gloves, mittens and mitts | 3.5% | → |
| 42032160 | Other | 5.5% | → |
| 42032170 | Ice hockey gloves | Free | → |
| 4203.21.80 | Other | 4.9% | → |
| 4203.21.80.30 | Golf gloves | 4.9% | → |
| 4203.21.80.60 | Other | 4.9% | → |
| 42032905 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 12.6% | → |
| 42032908 | Other | 14% | → |
| 42032915 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 14% | → |
| 42032918 | Other | 14% | → |
| 42032920 | Not seamed | 12.6% | → |
| 4203.29.30 | Men's | 14% | → |
| 4203.29.30.10 | Not lined | 14% | → |
| 4203.29.30.20 | Lined | 14% | → |
| 42032940 | Not lined | 12.6% | → |
| 42032950 | Lined | 12.6% | → |
| 42033000 | Belts and bandoliers with or without buckles | 2.7% | → |
| 42034030 | Of reptile leather | 4.9% | → |
| 42034060 | Other | Free | → |
| 42050005 | Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting | 2.9% | → |
| 42050010 | Other | Free | → |
| 42050020 | Shoelaces | Free | → |
| 42050040 | Straps and strops | 1.8% | → |
| 42050060 | Of reptile leather | 4.9% | → |
| 42050080 | Other | Free | → |
| 42060013 | If imported for use in the manufacture of sterile surgical sutures | 3.5% | → |
| 4206.00.19 | Other | 3.9% | → |
| 4206.00.19.10 | Racquet strings | 3.9% | → |
| 4206.00.19.30 | Other | 3.9% | → |
| 42060090 | Other | Free | → |