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第七批中國大陸成衣和紡織品豁免美國《301條款》加徵關稅清單

2020/08/03
本(2020)年2月14日起,《第4A批清單》(約值1,200億美元)附加關稅自15%減至7.5%,《第4B批清單》(約值1,600億美元)亦無限期暫緩實施。
 
中國大陸輸美貨品《第4A批清單》(第61章和62章)有部分的成衣和紡織品項將被排除在美國301條款懲罰性附加關稅之外。
 
美國自2019年9月1日最先針對《第4A批清單》貨物加徵額外15%的懲罰性關稅(幾乎涵蓋大多數中國大陸輸美的成衣品項)。
 
2020年7月20日,美國貿易代表署(USTR)公布第七批豁免加徵關稅清單,在新的豁免清單中,與成衣和紡織品市場有關的產品名稱如下:
 

序號

HS code

產品描述

1

HTSUS 0505.10.0055

down of a kind used for stuffing

填充用之羽絨

2

HTSUS 5504.10.0000

artificial staple fibres of viscose rayon

黏液嫘縈再生纖維短纖

3

HTSUS 6108.91.0030

women's knit robes in chief weight of cotton, with hook and loop tab closure

主要重量為棉的女用針織睡袍具扣帶黏合

4

HTSUS 6111.20.6070

babies' gowns of cotton knitted interlock fabric, each with sleeves, neck opening and elasticized bottom opening

棉質針織雙面布製嬰兒罩袍,具袖子頸部開口和彈性底部開口

5

HTSUS 6111.20.6070

babies' sleep sacks, knitted, of cotton, each with neck opening and two-way zipper

棉質針織嬰兒睡袋,都有頸部開口和雙向拉鍊

6

HTSUS 6111.20.6070

babies' sleep sacks of cotton interlock knitted fabric, sleeveless, each with neck opening and two-way zipper

棉質針織雙面布料的嬰兒睡袋,具頸部開口和雙向拉鍊

7

HTSUS 6111.20.6070

babies' swaddle sacks of cotton knitted interlock fabric, each with sleeves and mitten cuffs

棉質針織雙面布製嬰兒睡袋,具袖子和連指手套袖口

8

HTSUS 6111.30.5015

babies’blanket sleepers of polyester knitted fleece, sleeveless, each with two-way zipper

聚酯針織刷毛嬰兒毛毯,無袖且具雙向拉鍊

9

HTSUS 6207.91.1000

men's and boys' cotton terry bathrobes with muslin trim, each beltless but featuring a hook-and-look tab

男用和男童用棉質毛圈浴袍,具平紋布裝飾,無腰帶,但具環扣

10

HTSUS 6208.91.1010

women's cotton terry bathrobes with muslin trim, each beltless but featuring a hook-and-look tab

棉質女用毛圈浴袍,具平紋布裝飾,無腰帶,但具環扣

11

HTSUS 6208.91.1020

girls' cotton terry bathrobes with muslin trim, each beltless but featuring a hook-and-look tab

棉質女童用毛圈浴袍,具平紋布裝飾,無腰帶,但有環扣

12

HTSUS 6208.92.0020

girls' fleece bathrobes, each beltless but featuring a hook-and-look tab

女童刷毛浴袍,無腰帶,但有環扣

13

HTSUS 6301.30.0010

Blankets (other than electric blanket) of cotton, woven, each measuring at least 116 cm but not more than 118 cm on an edge

梭織棉毯(電熱毯除外),毛毯邊長至少116公分但不超過118公分

14

HTSUS 6301.30.0020

Blankets (other than electric blanket) of cotton, other than woven, each measuring at least 116 cm but not more than 118 cm on an edge

棉毯(電熱毯除外),非梭織,每條邊常至少116公分,但不超過118公分

15

HTSUS 6302.31.9020

Crib sheets of muslin cotton, fitted with elastic

細棉布嬰兒床單,具鬆緊帶

16

HTSUS 6302.31.9040

Protective covers of cotton for pillows, not knitted or crocheted, of cotton, not napped or printed, each with full encasement construction and zipper opening

非針織或鉤編,無起毛或印花棉質護枕套,具完整外罩結構和拉鍊開口

17

HTSUS 6304.92.0000

oven mitts, not knitted or crocheted, of cotton, each incorporating a hanging loop, measuring at least 16 cm but not more than 19 cm in width by at least 29 cm but not more than 32 cm in length

非針織或鉤編棉製烤箱隔熱手套,附有掛環,寬度至少為16公分但不超過19公分,長度至少為29公分但不超過32公分

18

HTSUS 6307.90.9889

(2020.7.1前)

HTSUS 6307.90.9891

(2020.7.1生效)

Handrail covers for spas and pols, the foregoing composed of 95 percent polyester and 5 percent spandex by weight, each measuring at least 60 cm but not more than 306 cm in length

供水療設施和泳池用扶手套,由95%聚酯纖維和5%彈性纖維製成,長度至少為60公分,但不超過306公分

19

HTSUS 6307.90.9889

(2020.7.1前)

HTSUS 6307.90.9891

(2020.7.1生效)

Outdoor shelters, each comprising a canopy of textiles, a folding frame and a carrying case with wheels

戶外遮蓋物,包括一個紡織品頂篷,一個折疊架和一個帶輪手提箱

國際貿易和海關法律事務所Sandler, Travis & Rosenberg(ST&R)表示,這些產品豁免措施自2019年9月1日起生效(持續至2020年9月1日止),敦促受影響貨品進口商可要求退還受到《301條款》加徵關稅的貨品關稅。

鑒於豁免措施現定於不到兩個月生效,進口商可在8月14日截止期限前,就這些豁免措施是否應延長至12個月提出意見。

可參閱香港特別行政區工業署商業資料通告https://www.tid.gov.hk/print/tc_chi/aboutus/tradecircular/cic/americas/2020/ci5542020.html

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