# 抱枕套 / 靠垫套

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

只算套子；带填充芯的靠垫、枕头归 9404，不在本表。

## 棉: HTS 6304.92.00

- 基础税率: 6.3%
- 税则路径: Other furnishing articles, excluding those of heading 9404 > Other > Not knitted or crocheted, of cotton (369)
- 中国: 6.3% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 26.3%
- 越南: 6.3% + 12.5% (9903.05.84) = 18.8%
- 孟加拉: 6.3% + 10% (9903.05.26) = 16.3%
- 印度: 6.3% + 10% (9903.05.44) = 16.3%
- 柬埔寨: 6.3% + 10% (9903.05.28) = 16.3%
- 巴基斯坦: 6.3% + 10% (9903.05.62) = 16.3%
- 印度尼西亚: 6.3% + 10% (9903.05.45) = 16.3%
- 斯里兰卡: 6.3% + 10% (9903.05.72) = 16.3%
- 泰国: 6.3% + 12.5% (9903.05.77) = 18.8%
- 土耳其: 6.3% + 12.5% (9903.05.79) = 18.8%
- 菲律宾: 6.3% + 12.5% (9903.05.64) = 18.8%

## 化纤: HTS 6304.93.00

- 基础税率: 9.3%
- 税则路径: Other furnishing articles, excluding those of heading 9404 > Other > Not knitted or crocheted, of synthetic fibers (666)
- 中国: 9.3% + 12.5% (9903.05.31) = 21.8%
- 越南: 9.3% + 12.5% (9903.05.84) = 21.8%
- 孟加拉: 9.3% + 10% (9903.05.26) = 19.3%
- 印度: 9.3% + 10% (9903.05.44) = 19.3%
- 柬埔寨: 9.3% + 10% (9903.05.28) = 19.3%
- 巴基斯坦: 9.3% + 10% (9903.05.62) = 19.3%
- 印度尼西亚: 9.3% + 10% (9903.05.45) = 19.3%
- 斯里兰卡: 9.3% + 10% (9903.05.72) = 19.3%
- 泰国: 9.3% + 12.5% (9903.05.77) = 21.8%
- 土耳其: 9.3% + 12.5% (9903.05.79) = 21.8%
- 菲律宾: 9.3% + 12.5% (9903.05.64) = 21.8%

## 人造纤维: HTS 6304.99.60

- 基础税率: 3.2%
- 税则路径: Other furnishing articles, excluding those of heading 9404 > Other > Not knitted or crocheted, of other textile materials > Other > Other
- 中国: 3.2% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 23.2%
- 越南: 3.2% + 12.5% (9903.05.84) = 15.7%
- 孟加拉: 3.2% + 10% (9903.05.26) = 13.2%
- 印度: 3.2% + 10% (9903.05.44) = 13.2%
- 柬埔寨: 3.2% + 10% (9903.05.28) = 13.2%
- 巴基斯坦: 3.2% + 10% (9903.05.62) = 13.2%
- 印度尼西亚: 3.2% + 10% (9903.05.45) = 13.2%
- 斯里兰卡: 3.2% + 10% (9903.05.72) = 13.2%
- 泰国: 3.2% + 12.5% (9903.05.77) = 15.7%
- 土耳其: 3.2% + 12.5% (9903.05.79) = 15.7%
- 菲律宾: 3.2% + 12.5% (9903.05.64) = 15.7%

## 其他: HTS 6304.99.60

- 基础税率: 3.2%
- 税则路径: Other furnishing articles, excluding those of heading 9404 > Other > Not knitted or crocheted, of other textile materials > Other > Other
- 中国: 3.2% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 23.2%
- 越南: 3.2% + 12.5% (9903.05.84) = 15.7%
- 孟加拉: 3.2% + 10% (9903.05.26) = 13.2%
- 印度: 3.2% + 10% (9903.05.44) = 13.2%
- 柬埔寨: 3.2% + 10% (9903.05.28) = 13.2%
- 巴基斯坦: 3.2% + 10% (9903.05.62) = 13.2%
- 印度尼西亚: 3.2% + 10% (9903.05.45) = 13.2%
- 斯里兰卡: 3.2% + 10% (9903.05.72) = 13.2%
- 泰国: 3.2% + 12.5% (9903.05.77) = 15.7%
- 土耳其: 3.2% + 12.5% (9903.05.79) = 15.7%
- 菲律宾: 3.2% + 12.5% (9903.05.64) = 15.7%

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。