美国协调关税表（HTSUS） › 第 98 章 美国特殊归类条款
9802.00.40.20税号详情
归类路径
Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means
9802
Articles exported for repairs or alterations
Repairs or alterations made pursuant to a warranty
Internal combustion engines
9802.00.40.20
税率
普通税率（第 1 栏）A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
特殊税率Free (AU, B, BH, C, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
第 2 栏A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
单位
Free (AU, B, BH, C, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
印本页码 3178
措施提示
按原产国 CN、进口日期 2026-10-26 计算 · 基础税率 A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 强迫劳动 301 附加税（12.5%）9903.05.31适用+12.5%中国：第 1 栏税率 + 12.5% 附加
- 对华 301：该税号不在任何清单不适用—8 位税号 9802.00.40 不在 List 1–4B 或四年审查清单内
确定合计 12.5% · 上限 12.5%查看完整关税明细 →