# 婴儿针织衬衫 / Polo 衫

数据版本：USITC HTS 2026 Revision 21，2026-10-22。https://storecalc.com/zh/tariff/baby-knit-shirt.html

## 棉: HTS 6111.20.10

- 基础税率: 19.7%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of cotton > Blouses and shirts, except those imported as parts of sets (239)
- 中国: 19.7% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 39.7%
- 越南: 19.7% + 12.5% (9903.05.84) = 32.2%
- 孟加拉: 19.7% + 10% (9903.05.26) = 29.7%
- 印度: 19.7% + 10% (9903.05.44) = 29.7%
- 柬埔寨: 19.7% + 10% (9903.05.28) = 29.7%
- 巴基斯坦: 19.7% + 10% (9903.05.62) = 29.7%
- 印度尼西亚: 19.7% + 10% (9903.05.45) = 29.7%
- 斯里兰卡: 19.7% + 10% (9903.05.72) = 29.7%
- 泰国: 19.7% + 12.5% (9903.05.77) = 32.2%
- 土耳其: 19.7% + 12.5% (9903.05.79) = 32.2%
- 菲律宾: 19.7% + 12.5% (9903.05.64) = 32.2%

## 化纤: HTS 6111.30.20

- 基础税率: 32%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of synthetic fibers > Blouses and shirts, except those imported as parts of sets (239)
- 中国: 32% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 52%
- 越南: 32% + 12.5% (9903.05.84) = 44.5%
- 孟加拉: 32% + 10% (9903.05.26) = 42%
- 印度: 32% + 10% (9903.05.44) = 42%
- 柬埔寨: 32% + 10% (9903.05.28) = 42%
- 巴基斯坦: 32% + 10% (9903.05.62) = 42%
- 印度尼西亚: 32% + 10% (9903.05.45) = 42%
- 斯里兰卡: 32% + 10% (9903.05.72) = 42%
- 泰国: 32% + 12.5% (9903.05.77) = 44.5%
- 土耳其: 32% + 12.5% (9903.05.79) = 44.5%
- 菲律宾: 32% + 12.5% (9903.05.64) = 44.5%

## 人造纤维: HTS 6111.90.20

- 基础税率: 17.3%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of other textile materials > Of artificial fibers > Blouses and shirts, except those imported as parts of sets (239)
- 中国: 17.3% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 37.3%
- 越南: 17.3% + 12.5% (9903.05.84) = 29.8%
- 孟加拉: 17.3% + 10% (9903.05.26) = 27.3%
- 印度: 17.3% + 10% (9903.05.44) = 27.3%
- 柬埔寨: 17.3% + 10% (9903.05.28) = 27.3%
- 巴基斯坦: 17.3% + 10% (9903.05.62) = 27.3%
- 印度尼西亚: 17.3% + 10% (9903.05.45) = 27.3%
- 斯里兰卡: 17.3% + 10% (9903.05.72) = 27.3%
- 泰国: 17.3% + 12.5% (9903.05.77) = 29.8%
- 土耳其: 17.3% + 12.5% (9903.05.79) = 29.8%
- 菲律宾: 17.3% + 12.5% (9903.05.64) = 29.8%

## 羊毛: HTS 6111.90.05

- 基础税率: 13.6%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of other textile materials > Of wool or fine animal hair
- 中国: 13.6% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 33.6%
- 越南: 13.6% + 12.5% (9903.05.84) = 26.1%
- 孟加拉: 13.6% + 10% (9903.05.26) = 23.6%
- 印度: 13.6% + 10% (9903.05.44) = 23.6%
- 柬埔寨: 13.6% + 10% (9903.05.28) = 23.6%
- 巴基斯坦: 13.6% + 10% (9903.05.62) = 23.6%
- 印度尼西亚: 13.6% + 10% (9903.05.45) = 23.6%
- 斯里兰卡: 13.6% + 10% (9903.05.72) = 23.6%
- 泰国: 13.6% + 12.5% (9903.05.77) = 26.1%
- 土耳其: 13.6% + 12.5% (9903.05.79) = 26.1%
- 菲律宾: 13.6% + 12.5% (9903.05.64) = 26.1%

## 真丝: HTS 6111.90.70

- 基础税率: 0.9%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of other textile materials > Containing 70 percent or more by weight of silk or silk waste
- 中国: 0.9% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 20.9%
- 越南: 0.9% + 12.5% (9903.05.84) = 13.4%
- 孟加拉: 0.9% + 10% (9903.05.26) = 10.9%
- 印度: 0.9% + 10% (9903.05.44) = 10.9%
- 柬埔寨: 0.9% + 10% (9903.05.28) = 10.9%
- 巴基斯坦: 0.9% + 10% (9903.05.62) = 10.9%
- 印度尼西亚: 0.9% + 10% (9903.05.45) = 10.9%
- 斯里兰卡: 0.9% + 10% (9903.05.72) = 10.9%
- 泰国: 0.9% + 12.5% (9903.05.77) = 13.4%
- 土耳其: 0.9% + 12.5% (9903.05.79) = 13.4%
- 菲律宾: 0.9% + 12.5% (9903.05.64) = 13.4%

## 其他: HTS 6111.90.90

- 基础税率: 5.6%
- 税则路径: Babies' garments and clothing accessories, knitted or crocheted > Of other textile materials > Other (839)
- 中国: 5.6% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 25.6%
- 越南: 5.6% + 12.5% (9903.05.84) = 18.1%
- 孟加拉: 5.6% + 10% (9903.05.26) = 15.6%
- 印度: 5.6% + 10% (9903.05.44) = 15.6%
- 柬埔寨: 5.6% + 10% (9903.05.28) = 15.6%
- 巴基斯坦: 5.6% + 10% (9903.05.62) = 15.6%
- 印度尼西亚: 5.6% + 10% (9903.05.45) = 15.6%
- 斯里兰卡: 5.6% + 10% (9903.05.72) = 15.6%
- 泰国: 5.6% + 12.5% (9903.05.77) = 18.1%
- 土耳其: 5.6% + 12.5% (9903.05.79) = 18.1%
- 菲律宾: 5.6% + 12.5% (9903.05.64) = 18.1%

结果只是估算，不是海关归类裁定。实际编码取决于面料成分、织法、男女款和用途；含羊毛 23% 以上、防水面料、手工制品等特殊情况的编码可能不同。正式进口前请找报关行确认。
