美国协调关税表（HTSUS） › 第 98 章 美国特殊归类条款
9801.00.80.20税号详情
归类路径
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty
9801
Other, except articles excluded by U.S. note 1(c) of this subchapter
Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208
9801.00.80.20
税率
- 普通税率（第 1 栏）
- A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
- 特殊税率
- Free (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
- 第 2 栏
- A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
- 单位
- liters
- 印本页码
- 3171
- 其他政府机构（PGA）申报要求FDA FD3, TTB TB1