美国 · 品目· 3 个子目· 11 个税号
6401橡胶或塑料制防水鞋靴
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
子目（6 位 WCO 统一）
美国税号（10 位）
本品目下 美国海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 6401.10.00.00 | Footwear incorporating a protective metal toe-cap | 37.5% |
| 6401.92.30.00 | Ski-boots and snowboard boots | Free |
| 6401.92.60.00 | Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined | 4.6% |
| 6401.92.90 | Other | 37.5% |
| 6401.92.90.30 | Work footwear | 37.5% |
| 6401.92.90.60 | Other | 37.5% |
| 6401.99.10.00 | Covering the knee | 37.5% |
| 6401.99.30.00 | Designed for use without closures | 25% |
| 6401.99.60.00 | Other | 37.5% |
| 6401.99.80.00 | Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper) | Free |
| 6401.99.90.00 | Other | 37.5% |