# 女款针织衬衫 / 上衣 / Polo 衫

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

## 棉: HTS 6106.10.00

- 基础税率: 19.7%
- 税则路径: Women's or girls' blouses and 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 6106.20.20

- 基础税率: 32%
- 税则路径: Women's or girls' blouses and 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 6106.20.20

- 基础税率: 32%
- 税则路径: Women's or girls' blouses and 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 6106.90.10

- 基础税率: 13.6%
- 税则路径: Women's or girls' blouses and shirts, 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 6106.90.15

- 基础税率: 0.9%
- 税则路径: Women's or girls' blouses and shirts, knitted or crocheted > Of other textile materials > Of silk or silk waste > Containing 70 percent or more by weight of silk or silk waste (739)
- 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 6106.90.30

- 基础税率: 4.7%
- 税则路径: Women's or girls' blouses and shirts, knitted or crocheted > Of other textile materials > Other
- 中国: 4.7% + 7.5% (9903.88.15) + 12.5% (9903.05.31) = 24.7%
- 越南: 4.7% + 12.5% (9903.05.84) = 17.2%
- 孟加拉: 4.7% + 10% (9903.05.26) = 14.7%
- 印度: 4.7% + 10% (9903.05.44) = 14.7%
- 柬埔寨: 4.7% + 10% (9903.05.28) = 14.7%
- 巴基斯坦: 4.7% + 10% (9903.05.62) = 14.7%
- 印度尼西亚: 4.7% + 10% (9903.05.45) = 14.7%
- 斯里兰卡: 4.7% + 10% (9903.05.72) = 14.7%
- 泰国: 4.7% + 12.5% (9903.05.77) = 17.2%
- 土耳其: 4.7% + 12.5% (9903.05.79) = 17.2%
- 菲律宾: 4.7% + 12.5% (9903.05.64) = 17.2%

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。