# 男款针织衬衫 / Polo 衫

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

## 棉: HTS 6105.10.00

- 基础税率: 19.7%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of cotton
- 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 6105.20.20

- 基础税率: 32%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of man-made fibers > Other
- 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 6105.20.20

- 基础税率: 32%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of man-made fibers > Other
- 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%

## 羊毛: HTS 6105.90.10

- 基础税率: 14.9%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of other textile materials > Of wool or fine animal hair (438)
- 中国: 14.9% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 34.9%
- 越南: 14.9% + 12.5% (9903.05.84) = 27.4%
- 孟加拉: 14.9% + 10% (9903.05.26) = 24.9%
- 印度: 14.9% + 10% (9903.05.44) = 24.9%
- 柬埔寨: 14.9% + 10% (9903.05.28) = 24.9%
- 巴基斯坦: 14.9% + 10% (9903.05.62) = 24.9%
- 印度尼西亚: 14.9% + 10% (9903.05.45) = 24.9%
- 斯里兰卡: 14.9% + 10% (9903.05.72) = 24.9%
- 泰国: 14.9% + 12.5% (9903.05.77) = 27.4%
- 土耳其: 14.9% + 12.5% (9903.05.79) = 27.4%
- 菲律宾: 14.9% + 12.5% (9903.05.64) = 27.4%

## 真丝: HTS 6105.90.40

- 基础税率: 0.9%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of other textile materials > Containing 70 percent or more by weight of silk or silk waste (738)
- 中国: 0.9% + 12.5% (9903.05.31) = 13.4%
- 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 6105.90.80

- 基础税率: 5.6%
- 税则路径: Men's or boys' shirts, knitted or crocheted > Of other textile materials > Other
- 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。