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美國對中國大陸部分產品延長301關稅豁免期限 (中)

2021/01/13

2017年8月,美國貿易代表署依據301條款,啟動對中國大陸技術移轉、智慧財產權及創新相關政策的調查,並自2018年7月起對美國自中國大陸進口的商品徵收懲罰性關稅,從而引發中美之間針鋒相對的貿易戰。

美國川普總統於2019年8月1日宣佈,自9月1日起對中國大陸3,000億美元輸美產品加徵10%關稅,其中包括近乎所有的紡織品和成衣。

2019年8月23日中國大陸宣布對約750億美元之美國製產品加徵關稅,美國於當日隨即宣布,對價值近3,000億美元中國大陸製產品加徵之關稅由10%提升為15%,此係美國自中國大陸進口產品適用WTO協定最惠國(MFN)稅率的最高稅率,2018年美國針織成衣的平均稅率為14.4%(HS第61章),梭織成衣的平均稅率為10.4%(HS第62章)。

自2019年9月1日起,美國對自中國大陸進口的大多數成衣(HS 第61和62章)需額外加徵15%懲罰性稅率(清單4A),該等大陸成衣產品占美國進口市場的比重超過75%。此外,自2019年12月15日起,美國則對剩餘之其他中國大陸製成衣產品課徵額外關稅(清單4B)。

然而,2019年12月13日,美國與中國大陸達成第一階段貿易協議。依據協議,川普政府表示,在協議簽署後約30天左右,對清單4A產品的15%懲罰性關稅降至7.5%。該協定於2020年1月15日正式簽署,其意味自2020年2月14日起,對清單4A產品的懲罰性關稅由15%調降至7.5%。同時,原定對清單4B產品加徵關稅的計畫,目前則已暫停實施。

儘管對成衣業的影響較小,但美國仍對約2,500億美元的中國大陸進口商品徵收懲罰性關稅。約有37億美元的中國大陸紡織品受到影響,須徵收額外關稅(清單1、2及3)。

美中貿易戰所涵蓋的紡織和成衣關稅稅率,以及美國對部分中國大陸進口產品延長加徵關稅豁免期限,自2021年1月1日延長至2021年3月31日,其最新措施更新如下表。

2B:清單3豁免加徵額外關稅之產品,自202111日之後須加徵25%額外關稅。(豁免有效期原自2018924日至202087日,其後延長至20201231日,於202111日屆滿)

美國稅號

產品明細

5603.12.0090*

Nonwovens, whether or not impregnated, coated, covered or laminated, Weighing more than 25 g/m2 but not more than 70 g/m2, others

不織布,每平方公尺重量大於25g但小於70g,不論是否浸漬、塗佈、被覆或貼合者

5603.14.9090*

Nonwovens, whether or not impregnated, coated, covered or laminated, Weighing more than 150 g/m2:

不織布,每平方公尺重量大於150g,不論是否浸漬、塗佈、被覆或貼合者

5603.92.0090*

Other nonwovens, whether or not impregnated, coated, covered or laminated,Weighing more than 25 g/m2 but not more than 70 g/m2

其他不織布,每平方公尺重量大於25g但少於70g,不論是否浸漬、塗佈、被覆或貼合者

5603.93.0090*

Nonwovens, whether or not impregnated, coated, covered or laminated,Weighing more than 70 g/m2 but not more than 150 g/m2

不織布,每平方公尺重量大於70g但少於150g,不論是否浸漬、塗佈、被覆或貼合者

5402.20.30

Single high tenacity yarn of polyesters, not put up for retail sale

非零售用高強力聚酯紗

5603.92.00

Nonwovens (not of man-made filaments), weighing >25 but not >70 g/square m, whether or not impregnated, coated, covered or laminated

不織布(非人造絲),每平方公尺重量大於25g但小於70g,不論是否浸漬、塗佈、被覆或貼合者

5007.20.0065

Other fabrics, containing 85 percent or more by weight of silk or of silk waste other than noil silk, More than 127 cm in width

其他布料,含絲或廢絲重量在85%及以上,非印花且非提花,且寬度不超過127公分

5007.20.0085

Other fabrics, containing 85 percent or more by weight of silk or of silk waste other than noil silk, not over 127 cm in width

其他布料,含絲或廢絲重量在85%及以上,非印花且非提花,寬度為107公分或以上,但不超過127公分

5108.10.8000

Yarn of fine animal hair (carded or combed), not put up for retail sale

非零售精製動物毛(粗梳或精梳)紗線

5407.52.2060

Woven fabrics, over 85 percent textured polyester filaments, dyed, nesoi

100%聚酯長纖染色梭織布,寬332.7公分,每平方公尺重量超過170公克

5407.61.9930

Woven dupioni fabric wholly of nontextured, dyed, not flat, polyester filaments, weighing not more than 170 g/m2, measuring not more than 310 cm in width

完全由染色聚酯長絲製成的梭織Dupioni布料(仿絲緞面布),非平整且未加工假撚,每平方公尺重量少於170g,寬度少於310公分

5407.61.9935

Woven dupioni fabric wholly of nontextured dyed polyester filaments, weighing not more than 170 g/m2, measuring not more than 310 cm in width

完全由染色聚酯長絲製成的梭織Dupioni布料(仿絲緞面布),且未加工假撚,每平方公尺重量少於170g,寬度少於310公分

5407.72.0015

Woven fabric containing by weight 47 percent of nylon and 53 percent of polyester, dyed, containing textured filaments, weighing not more than 170 g/m2, measuring greater than 274 cm in width

梭織布料,成份: 尼龍含重47%,聚酯53%,已染色,包含加工絲,每平方公尺重量不超?170 g,寬度大於274公分

5501.20.0000

Synthetic filament tow, of polyesters

聚酯長絲絲束

5501.40.0000

Synthetic filament tow, of polypropylene

聚丙烯長絲絲束

資料來源:美國貿易代表署(USTR)(2020)

*註:豁免徵收301關稅期限延至2021年3月31日,詳表2A

2C:清單3豁免加徵額外關稅之產品豁免有效期自2018924日至202087日止,關稅豁免期屆滿 (202087日之後須加徵25%額外301關稅)

美國稅號

產品明細

5513.11.00

Woven fabric of poly staple fibre,< 85% wt poly staple fibres, mixed mainly/solely w/cotton,wt n/o 170 g/m2,plain weave, unbleached/bleached

本色(未漂白)聚酯纖維棉平紋梭織物,含聚酯纖維重量未達85%,主要或單獨與棉花混製,每平方公尺重量不超過170公克者

5903.20.25

Textile fabrics of man-made fibres, impregnated, coated, covered or laminated with polyurethane, n/o 70% by weight rubber or plastics

用聚氨酯(polyurethane)浸漬、塗佈、被覆或貼合之人造纖維紡織物,重量未達70%

5106.10.00

Yarn of carded wool, containing 85 percent or more by weight of wool, not put up for retail sale

含羊毛重量在85%及以上之初梳毛紗(紡毛紗),未作零售用

5407.52.20

Woven fabrics, over 85 percent textured polyester filaments, dyed, nesoi

其他染色梭織物,含聚酯加工絲重量在85%及以上者

5603.12.00

Nonwovens, of man-made filaments, weighing >25 but not >70 g/square m, whether or not impregnated, coated, covered or laminated

不織布,人造纖維絲製,每平方公尺重量大於25g但不超過70g,不論是否浸漬、塗佈、被覆或貼合者

5806.32.20

Narrow woven fabrics (other than ribbons), not pile, of man-made fibres, not cont by wt 5% or more of elastomeric yarn or rubber

人造纖維製窄幅梭織物(緞帶除外),非圈絨,不含彈性紗或橡膠,重量超過5%以上

5903.10.20

Textile fabrics nesoi,of man-made fibres,impregnated, coated, covered or laminated with polyvinyl chloride, over 70% wt. rubber or plastics

用聚氯乙烯浸漬、塗佈、被覆或貼合之人造纖維製紡織物,塑膠或塑料重量超過70%

6001.10.20

Knitted or crocheted "long pile" fabrics of man-made fibres

人造纖維製針織或鉤針長絨織物

5407.10.00

Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters

梭織物,高強力尼龍或其他聚醯胺紗或聚酯紗製

5408.32.90

Woven fabrics of artificial filament yarn nesoi, dyed, nesoi

再生纖維絲製之其他染色梭織物

5603.94.10

Nonwoven floor covering underlays (not of man-made filaments), weighing >150 g/square m, whether or not impreg, coated, cov or laminated

不織布地板覆蓋物(非人造加工絲),每平方公尺重量大於150克,不論是否浸漬、塗佈、被覆或貼合者

5609.00.30

Articles of yarn, strip, twine, cordage, rope or cables nesoi, of man-made fibres

人造纖維製,以紗、撚線、繩、索或纜製成之物品

5407.52.20

Woven fabric of 100 percent textured polyester filaments, dyed, weighing more than 170 g/m2, measuring not more than 310 cm in width

染色梭織物,含100%聚酯加工絲,每平方公尺重量超過170克,幅寬未超過在310公分

5512.19.0090

Woven dyed fabrics wholly of spun polyester, weighing more than 240 g/m2 and measuring not more than 310 cm in width

染色梭織物,100%聚酯製成,每平方公尺重量不超過240克,幅寬未超過310公分

5514.22.0020

Woven dyed 3-thread twill fabrics containing by weight 65 percent of polyester and 35 percent of cotton staple fibres, not napped, weighing more than 200 g/m2 and exceeding 310 cm in width

三枚斜紋梭織物,含聚酯纖維重量達65%,棉短纖35%,非絨面,每平方公尺重量超過200公克,幅寬超過310公分

5603.94.9090

Non-woven fabrics of polyethylene terephthalate (PET), in sheets measuring not more than 160 cm by 250 cm, weighing more than 1,800 g/m2 but not more than 3,000 g/m2

聚對苯二甲酸(PET)製不織布,其尺寸不超過160公分x250公分,每平方公尺重量大於1,800公克小於3,000公克

5701.90.1010

Rugs of hand-knotted pile, of nylon and polypropylene, measuring at least 1.2 m2

尼龍和聚丙烯製,手工編織剪絨地毯,尺寸至少1.2平方公尺

5705.00.2030

Rugs of 100 percent polyester or polypropylene

100%聚酯或聚丙烯製地毯

5810.92.9080

Woven dyed embroidery fabrics containing by weight 55 percent of polyester and 45 percent of nylon, weighing less than 115 g/m2 and measuring 289 cm in width

梭織有染色刺繡物,成分含重55%聚酯和45%尼龍,每平方公尺重量少於115公克,幅寬289公分

6001.92.0000

Fabrics wholly of polyester, warp knit, bonded to a plain weave backing fabric, measuring not more than 141 cm in width, weighing over 271 g/m2, of a kind used to upholster furniture

100%人造纖維製經編針織物,貼合平紋底布,寬幅不超過141公分,每平方公尺重量不超過271公克,用於裝飾傢具

6003.40.6000

Knitted or crocheted fabrics of artificial staple fibres derived from bamboo

竹纖維製針織品或鉤針織織物

5609.00.40

Storage containers of twisted paper rope, each measuring not less than 8cm but not more than 39 cm in length, not less than 8 cm but not more than39 cm in width and not less than 9 cm but not more than 57 cm in height

紙質撚繩容器,每只長度>8公分<39公分,寬度>8公分<39公分,高度>9公分<57公分

5208.11.40

Fabrics wholly of cotton, unbleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68 (“cheesecloth”), 3-layer folded and crimped, less than 28cm wide after folding and crimping, compliant with standards of Aerospace Management Services (AMS)

未漂白平紋100%棉梭織物,每平方公尺含棉重量不超過100公克,(薄紗棉布)平均紗支數在43~68,三層摺疊捲曲,在折捲後少於28公分,符合《航太管理服務》(AMS)標準

5208.21.40

Fabrics wholly of cotton, bleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68 (“cheesecloth”), compliant with standards of Aerospace Management Services (AMS)

漂白平紋棉梭織物,每平方公尺重量不超過100公克,(薄紗棉布)紗支數在43~68,符合《航太管理服務》(AMS)標準

5407.92.20

Woven fabrics of synthetic filament yarn, dyed, weighing more than 280 g/m2 but not more than 420 g/m2

合成纖維絲製染色梭織物,每平方公尺重量超過280公克,但不超過420公克

5516.44.00

Sheeting fabrics containing less than 85 percent by weight of artificial staple fibres, mixed mainly or solely with cotton, such artificial staple fibres derived from wood, printed

印花床單織物,含人造短纖重量未達85%,主要或單獨與棉花混製者,諸如人造短纖源自木材

6005.39.00

Fabrics wholly of polyester, warp knit, printed, bonded to a woven backing wholly of polyester, weighing not less than 290 g/m2 but not more than 500 g/m2, of a kind used to upholster furniture

100%聚酯纖維經邊印花織物,貼合聚酯纖維材質梭織底布,布基重每平方公尺少於290公克,但不超過500公克,可用於裝飾家具

5516.92.00

Dyed sateen fabric containing artificial staple fibres, measuring 292.1cm in width

染色緯向緞紋織物,含人造短纖,幅寬292.1公分

5903.90.20

Fabrics of 100 percent polyester, silicone coated of a kind suitable for upholstery, weighting more than 90 g/m2.

100%聚酯纖維織物,一種適合室內裝飾的矽膠塗層,每平方公尺重量超過90公克

資料來源:美國貿易代表署(USTR)(2020)

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