# T恤 / 背心

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

## 棉: HTS 6109.10.00

- 基础税率: 16.5%
- 税则路径: T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of cotton
- 中国: 16.5% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 36.5%
- 越南: 16.5% + 12.5% (9903.05.84) = 29%
- 孟加拉: 16.5% + 10% (9903.05.26) = 26.5%
- 印度: 16.5% + 10% (9903.05.44) = 26.5%
- 柬埔寨: 16.5% + 10% (9903.05.28) = 26.5%
- 巴基斯坦: 16.5% + 10% (9903.05.62) = 26.5%
- 印度尼西亚: 16.5% + 10% (9903.05.45) = 26.5%
- 斯里兰卡: 16.5% + 10% (9903.05.72) = 26.5%
- 泰国: 16.5% + 12.5% (9903.05.77) = 29%
- 土耳其: 16.5% + 12.5% (9903.05.79) = 29%
- 菲律宾: 16.5% + 12.5% (9903.05.64) = 29%

## 化纤: HTS 6109.90.10

- 基础税率: 32%
- 税则路径: T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of other textile materials > Of man-made fibers
- 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 6109.90.10

- 基础税率: 32%
- 税则路径: T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of other textile materials > Of man-made fibers
- 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%

## 真丝: HTS 6109.90.40

- 基础税率: 2.6%
- 税则路径: T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of other textile materials > Containing 70 percent or more by weight of silk or silk waste
- 中国: 2.6% + 12.5% (9903.05.31) = 15.1%
- 越南: 2.6% + 12.5% (9903.05.84) = 15.1%
- 孟加拉: 2.6% + 10% (9903.05.26) = 12.6%
- 印度: 2.6% + 10% (9903.05.44) = 12.6%
- 柬埔寨: 2.6% + 10% (9903.05.28) = 12.6%
- 巴基斯坦: 2.6% + 10% (9903.05.62) = 12.6%
- 印度尼西亚: 2.6% + 10% (9903.05.45) = 12.6%
- 斯里兰卡: 2.6% + 10% (9903.05.72) = 12.6%
- 泰国: 2.6% + 12.5% (9903.05.77) = 15.1%
- 土耳其: 2.6% + 12.5% (9903.05.79) = 15.1%
- 菲律宾: 2.6% + 12.5% (9903.05.64) = 15.1%

## 其他: HTS 6109.90.80

- 基础税率: 16%
- 税则路径: T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of other textile materials > Other
- 中国: 16% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 36%
- 越南: 16% + 12.5% (9903.05.84) = 28.5%
- 孟加拉: 16% + 10% (9903.05.26) = 26%
- 印度: 16% + 10% (9903.05.44) = 26%
- 柬埔寨: 16% + 10% (9903.05.28) = 26%
- 巴基斯坦: 16% + 10% (9903.05.62) = 26%
- 印度尼西亚: 16% + 10% (9903.05.45) = 26%
- 斯里兰卡: 16% + 10% (9903.05.72) = 26%
- 泰国: 16% + 12.5% (9903.05.77) = 28.5%
- 土耳其: 16% + 12.5% (9903.05.79) = 28.5%
- 菲律宾: 16% + 12.5% (9903.05.64) = 28.5%

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。