TEXTILES AND TEXTILE ARTICLES 紡織品及紡織製品

(1)

(2)

(3)

(4)

TEXTILES AND TEXTILE ARTICLES 紡織品及紡織製品

類註： Section Notes.

本類不包括下列各項： This Section does not cover :

一、 1.-

製刷用之獸鬃或獸毛（第0502節）；馬鬃及廢馬鬃

（第0511節）；

Animal brush-making bristles or hair (heading 05.02);

horsehair or horsehair waste (heading 05.11);

（甲） (a)

人髮或人髮製品（第0501、6703或6704節），但一般用於榨油機或類似機器之濾布（第5911節）除外；

Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

（乙） (b)

第14章之棉籽絨或其他植物性材料； Cotton linters or other vegetable materials of Chapter 14;

（丙） (c)

第2524節之石棉或第6812或6813節之石棉製品及其他產品；

Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

（丁） (d)

第3005或3006節之製品；第3306節之用於清潔牙縫之紗線（牙線），以個別零售包裝者；

Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

（戊） (e)

第3701至3704節之感光紡織物； Sensitised textiles of headings 37.01 to 37.04;

（己） (f)

任何橫斷面超過1公釐之人造塑膠單絲或表面寬度超過5公釐之人造塑膠扁條或類似品（例如人造草）

（第39章）及上述單絲或扁條之編結品或織物或編籃或柳條編結品（第46章）；

Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

（庚） (g)

第39章之梭織物、針織品或鉤針織品、氈呢，或不織物等經塑膠浸製、塗面、被覆或黏合而成者或其製品；

Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

（辛） (h)

第40章之梭織物、針織品，或鉤針織品、氈呢或不織物等經橡膠浸漬、塗面、被覆，或黏合而成者或其製品；

Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

（壬） (ij)

帶毛之生皮（第41或43章）或第4303或4304節之毛皮製品或人造毛皮或其製品；

Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

（癸） (k)

第4201或4202節之紡織材料製品； Articles of textile materials of heading 42.01 or 42.02;

（子） (l)

第48章之產品或製品（例如纖維素胎）； Products or articles of Chapter 48 (for example, cellulose wadding);

（丑） (m)

第64章之鞋靴或鞋靴之部份品、綁腿、護脛或類似製品；

Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

（寅） (n)

第65章之髮網、其他帽類或帽之部分品； Hair-nets or other headgear or parts thereof of Chapter 65;

（卯） (o)

第67章之物品； Goods of Chapter 67;

（辰） (p)

塗以研磨料之紡織材料（第6805節）及第6815節之碳化纖維或其製品；

Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

（巳） (q)

玻璃纖維或玻璃纖維製品，但可見底布之玻璃線刺繡品除外（第70章）；

Glass fibres or articles of glass fibres, other than

embroidery with glass thread on a visible ground of fabric (Chapter 70);

（午） (r)

第94章之製品（例如家具、寢具、燈及燈配件）； Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

（未） (s)

第95章之製品（例如玩具、遊戲品、運動用具及網）；

Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

（申） (t)

第96章之製品〔如刷子、旅行用針線包、拉鍊及打字色帶、衛生棉（墊）和衛生棉塞、嬰兒用尿墊

（尿布）及其裏襯〕；或

Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

（酉） (u)

第97章之製品。 Articles of Chapter 97.

（戌） (v)

二、 2.-

列入第50至55章或第5809或5902節之物品係兩種或兩種以上纖維之混合品，於歸列稅則時，應視為僅以所含紡織材料中重量最多之材料所製而歸入有關

Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that

（甲） (a)

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heading which occurs last in numerical order among those which equally merit consideration.

關於上述規定可再闡釋如下： For the purposes of the above rule :

（乙） (b)

馬毛紡織之螺旋花紗（第5110節）及攙金屬紗

（第5605節）視為係單一紡織材料，其重量為其組成成份重量之和；在紡織物之分類中，金屬線應視為一種紡織材料；

Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

（1） (1)

適當號別之選擇，乃首先決定歸入那一章，然後選擇在該章內適當之號別，而不必考慮其他非歸入該章之任一材料；

The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

（2） (2)

當第54及55章兩者與任一其他章有關連時，第 54及55章視為一章；

When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

（3） (3)

某一章或某一號別所指之製品，係各種不同紡織材料製成者，此類材料應視為單一紡織材料。

Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

（4） (4)

以上註（甲）及註（乙）兩項之規定，同樣適用於下列註三、四、五或六所述之紗。

The provisions of paragraphs (a) and (b) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

（丙） (c)

三、 3.-

除下述本類內（乙）項所列者外，下列各種單、多股（合股）或粗股之紗視為「撚線、繩、索及纜」：

For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “ twine, cordage, ropes and cables ” :

（甲） (A)

絲或廢絲製成之紗，其支數超過20,000分德士

（decitex）者；

Of silk or waste silk, measuring more than 20,000 decitex;

（1） (a)

人造纖維紗（包括第五十四章之兩股或兩股以上單絲之紗），其支數超過10,000分德士

（decitex）者；

Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

（2） (b)

大麻或亞麻製： Of true hemp or flax :

（3） (c)

打光或上光，其支數為1,429分德士

（decitex）或以上者；或

Polished or glazed, measuring 1,429 decitex or more;

or

（一） (1)

未打光或未上光，其支數超過20,000分德士

（decitex）者；

Not polished or glazed, measuring more than 20,000 decitex;

（二） (2)

含有三股或三股以上之椰殼纖維者； Of coir, consisting of three or more plies;

（4） (d)

其他植物纖維，其支數超過20,000分德士

（decitex）；或

Of other vegetable fibres, measuring more than 20,000 decitex; or

（5） (e)

以金屬線加強之紗。 Reinforced with metal thread.

（6） (f)

下列各項例外： Exceptions :

（乙） (B)

羊毛或其他獸毛紗及紙紗，用金屬線加強之紗除外；

Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

（1） (a)

第五十五章之人造纖維束及第五十四章之未經加撚或每公尺撚數在五轉以下之複合紗；

Man-made filament tow of Chapter 55 and

multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

（2） (b)

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第5606節之毛絨花紗、螺旋花紗及圈環花線。 Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

（5） (e)

四、 4.-

除下列（乙）項所述之例外以外，第50、51、52、

54及55章內所稱「供零售用」紗係指紗〔單股、多股（合股）或粗股〕作下列各項處理者：

For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “ put up for retail sale ” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :

（甲） (A)

捲於紙板上、線軸、管或類似支持物上，其重量（連支持物在內），不超過下列數者：

On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :

（1） (a)

如係絲，廢絲或人造纖維絲者，85公克；或 85 g in the case of silk, waste silk or man-made filaments; or

（一） (1)

如係其他材料者，125公克； 125 g in other cases;

（二） (2)

成球形，成束，其重量不超過下列數字者： In balls, hanks or skeins of a weight not exceeding :

（2） (b)

如係支數少於3,000分德士（decitex）之人造纖維絲、絲或廢絲者，85公克；

85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

（一） (1)

其他所有支數少於2,000分德士（decitex）之線紗者，125公克；或

125 g in the case of all other yarns of less than 2,000 decitex; or

（二） (2)

如係其他材料者，500公克。 500 g in other cases.

（三） (3)

成束，每束有若干小股，每小股以線分開，重量相同，但不超過下列數字者：

In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding :

（3） (c)

如係絲、廢絲或人造纖維絲；或 85 g in the case of silk, waste silk or man-made filaments; or

（一） (1)

如係其他材料者，125公克。 125 g in other cases.

（二） (2)

下列各項例外： Exceptions :

（乙） (B)

任何紡織材料之單紗，下列兩種除外： Single yarn of any textile material, except :

（1） (a)

未漂白之羊毛單紗或動物細毛單紗；及 Single yarn of wool or fine animal hair, unbleached;

and

（一） (1)

漂白，或印染之羊毛單紗或動物細毛單紗，其支數超過5,000分德士（decitex）；

Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

（二） (2)

未漂白之多股（合股）或粗股紗： Multiple (folded) or cabled yarn, unbleached :

（2） (b)

絲或廢絲，不論包裝如何；或 Of silk or waste silk, however put up; or

（一） (1)

羊毛或動物細毛以外之其他紡織材料所製成並係成束者；

Of other textile material except wool or fine animal hair, in hanks or skeins;

（二） (2)

漂白或印染之絲或廢絲製成多股（合股）或粗股紗，其支數133分德士（decitex）或以下者；及

Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

（3） (c)

任何紡織材料製成之單股、多股（合股）或粗股紗：

Single, multiple (folded) or cabled yarn of any textile material :

（4） (d)

交叉纏成束狀者；或 In cross-reeled hanks or skeins; or

（一） (1)

置於支持物上或以其他方式以表示其在紡織工業中用途者（例如圓錘形線團、紗管、小紡錠、圓錘形線軸或紡錘或供繡織用之繭形捲筒）。

Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

（二） (2)

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已潤滑加工供縫紉線用者；及 Dressed for use as sewing thread; and

（乙） (b)

具「Ｚ」撚者。 With a final “ Z ” twist.

（丙） (c)

本類所稱「高強力紗」係指紗具有比下列所述為大之力量，其強力單位表示為cN/tex（每tex為百分之一牛頓）：

For the purposes of this Section, the expression “ high tenacity yarn ” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following :

六、 6.-

尼龍或其他聚醯胺或多元酯製成之單紗：60cN/tex Single yarn of nylon or other polyamides, or of polyesters : 60 cN/tex

尼龍或其他聚醯胺或多元酯製成之多股（合股）或粗股紗：53cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters : 53 cN/tex

黏液螺縈之單紗，多股（合股）或粗股紗：

27cN/tex。

Single, multiple (folded) or cabled yarn of viscose rayon : 27 cN/tex.

本類所稱「製成」應作如下解釋： For the purposes of this Section, the expression “ made up ” means :

七、 7.-

修成正方形或長方形以外之形； Cut otherwise than into squares or rectangles;

（甲） (a)

業經作成即可應用（或僅需切開分線）而不再需縫綴或其他製作（例如某種塵拂、毛巾、桌巾、方桌巾、毛毯）；

Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

（乙） (b)

切成一定尺寸，且至少有一邊呈尖形或壓縮之熱封邊，及其他各邊符合本類註其他項所規定之邊緣處理者，但由熱切割或其他簡單方法防止織物之剪邊脫紗者除外；

Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

（丙） (c)

鑲邊或滾邊或任何一邊有穗線但由纏繞或其他簡單方法防止織物之剪邊脫紗者除外；

Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

（丁） (d)

切成一定尺寸，並經抽絲織花； Cut to size and having undergone a process of drawn thread work;

（戊） (e)

利用縫合，膠合或其他方法配合而成（二塊或二塊以上質料相同之匹頭頭尾接合及二層或層以上紡織物疊成墊子狀，不論中間是否墊有夾層除外）；

Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

（己） (f)

以針織或鉤針織成一定形狀，不論是分別為不同圖樣者或長度方向具有若干圖樣者。

Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

（庚） (g)

為配合第50至60章之規定： For the purposes of Chapters 50 to 60 :

八、 8.-

除另有規定者外，第50至55及60章以及第56至59章不適用於上列註七所稱之製成物品；及

Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

（甲） (a)

第50至55及60章不適用屬於第56至59章之物品。 Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

（乙） (b)

第50至55章之織物，包括相互間呈銳角或直角之平行紗層疊合而成之織物，在其疊合層間係以接著劑或熱膠合劑所膠合者。

The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

九、 9.-

鬆緊產品，含有混合橡膠線之紡織材料者，應歸入本類。

Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

十、 10.-

(8)

成紡織材料製成之細絲狀紗（包括單絲，但加工紗除外）能延長至原長度之三倍而不折斷，以及在延長至原長度兩倍後，在5分鐘內能恢復至不超過原長度一倍半者。

throughout the Nomenclature, the expression “ elastomeric yarn “ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

除另有規定，不同節之紡織類衣服應歸入其所屬之節

，即使成套供零售用亦不例外。本類註所謂「紡織類衣服」係指屬於第6101至6114節及屬於第6201至 6211節之衣服。

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “ textile garments

” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

十四、 14.-

目註： Subheading Notes.

在本類及整個稅則遇適用時，下列名稱所指意義如下

：

In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them :

一、 1.-

未漂白紗： Unbleached yarn Yarn which :

（甲） (a)

具有其組成纖維之原色，並且未經漂白、印染

（不論整體與否）；或

has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

（1） (1)

從已拉鬆回收纖維（由廢紗或破布）抽取者製造而成，具有含混顏色者（灰色紗）。

is of indeterminate colour (“ grey yarn ”), manufactured from garnetted stock.

（2） (2)

此類紗可為已加無色漿料或易褪色染料（簡單用肥皂洗濯後即消失）處理，且如為人造纖維者，整體加去光劑（例如二氧化鈦）處理。

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

漂白紗： Bleached yarn Yarn which :

（乙） (b)

經過漂白加工；或由漂白之纖維紡成；或染成白色（不論整體與否）但另有規定者除外；或以白色漿料處理者；

has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

（1） (1)

由未漂白與漂白之纖維混合所組成；或 consists of a mixture of unbleached and bleached fibres; or

（2） (2)

係由未漂白與漂白紗組成之多股（合股）紗或粗股紗。

is multiple (folded) or cabled and consists of unbleached and bleached yarns.

（3） (3)

色（印染）紗： Coloured (dyed or printed) yarn Yarn which :

（丙） (c)

紗經染色（不論整體與否），但白色或易褪色印染者除外；或經印染，或以印染之纖維紡成者；

is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

（1） (1)

由不同著色纖維混紡之紗或由未漂白或已漂白之纖維與已著色纖維（混色或混合紗）紡成之紗，或以一種或一種以上顏色先後印染成點狀之紗；

consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

（2） (2)

從已印花之棉條或粗紗製成之紗；或 is obtained from slivers or rovings which have been printed; or

（3） (3)

未漂白或已漂白之紗與色紗合撚而成之多股

（合股）紗或粗股紗。

is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

（4） (4)

(9)

此類織物可用無色漿料或易褪色染料先行處理。

has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

已漂白織物： Bleached woven fabric Woven fabric which :

（戊） (e)

紡織物以整匹漂白者，或除另有規定者外，染成白色或以白色漿料處理者；

has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

（1） (1)

由漂白紗製成者；或 consists of bleached yarn; or

（2） (2)

由未漂白紗及已漂白紗製成者。 consists of unbleached and bleached yarn.

（3） (3)

染色織物：織物： Dyed woven fabric : Woven fabric which :

（己） (f)

紡織品以整匹染成單一顏色者，惟白色者除外

（除非另有規定），或以整匹整理成有顏色者，惟白色者除外（除非另有規定）；或

is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

（1） (1)

由單一顏色之色紗製成者。 consists of coloured yarn of a single uniform colour.

（2） (2)

不同顏色之色紗製成之織物：織物（印花織物除外）由下述方式製成者：

Woven fabric of yarns of different colours : Woven fabric (other than printed woven fabric) which :

（庚） (g)

由不同顏色之色紗製成者，或由相同顏色但顏色深淺不同之色紗製成者（纖維原色除外）；

consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

（1） (1)

由未漂白或已漂白之紗及色紗製成者；或 consists of unbleached or bleached yarn and coloured yarn; or

（2） (2)

混色紗或混合紗製成者。 consists of marl or mixture yarns.

（3） (3)

（在所有情形中用於織邊和疋頭之紗不考慮在內。）

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

印花織物 Printed woven fabric

（辛） (h)

紡織物以整疋印花者，不論其是否由不同色紗所製成。

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

（下列所述者亦為印花布：例如以刷或噴槍，

以轉印紙方法，以植毛印花，或以臘染加工在織物上作成圖案者。）

(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) 絲光處理不影響上類紗或布之分類。 The process of mercerisation does not affect the

classification of yarns or fabrics within the above categories.

上述 (丁) 至 (辛) 定義亦適用針織品或鈎針織品。

　　

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

平織 Plain weave

（壬） (ij)

布之結構，係以經、緯紗連續相互上下交錯紡織而成。

A fabric construction in which each yarn of the weft

passes alternately over and under successive yarns of

the warp and each yarn of the warp passes alternately

(10)

類類註二對有關第50至55章之產品或第5809節，含同樣紡織材料之產品之分類方式認定之。

that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

本準則之適用： For the application of this rule :

（乙） (b)

如條件相符，則僅有依解釋準則三決定稅則分類之部分材質應予考慮；

where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

（1） (a)

如紡織品由底布及起毛或表面上毛圈所組成，

則不考慮底布；

in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

（2） (b)

如屬第5810節之刺繡品及其製成品，僅考慮其底布。惟如係無法看到底布之刺繡品及其製品，則單獨參考刺繡線而加以分類。

in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

（3） (c)

第５０章　 CHAPTER 50

SILK

絲

(11)

CR 5001 適於繅絲之蠶繭 Silk-worm cocoons suitable for

reeling

5001.00 適於繅絲之蠶繭 Silk-worm cocoons suitable for reeling

5001.00.00 00 9 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG)

15% B01

適於繅絲之蠶繭 Silk-worm cocoons suitable for reeling

5002 生絲（未加撚者） Raw silk (not thrown) 5002.00 生絲（未加撚者） Raw silk (not thrown)

5002.00.00 00 8 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 生絲（未加撚者） Raw silk (not thrown) 20%

5003 廢絲（包括不適於繅絲之蠶繭，廢絲紗及經拉鬆處理之回收絲）

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)

5003.00 廢絲（包括不適於繅絲之蠶繭，廢絲紗及經拉鬆處理之回收絲）

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)

5003.00.10 00 5 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 未梳或未精梳之廢絲 Not carded or combed 15%

5003.00.90 00 8 ^KGM 10% 免稅Free

其他廢絲 Other silk waste 15%

5004 絲紗（廢絲紡成者除外

），非供零售用者

Silk yarn (other than yarn spun from silk waste), not put up for retail sale

5004.00 絲紗（廢絲紡成者除外

），非供零售用者

Silk yarn (other than yarn spun from silk waste), not put up for retail sale

5004.00.10 00 4 ^KGM 2.5% 免稅Free

5% 504

外科手術用之蠶絲線

，非供零售用者

Thread for surgical use, not put up for retail sale

5004.00.90 00 7 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 其他絲紗（廢絲紡成者 20%

除外），非供零售用者

Other silk yarn (other than yarn spun from silk waste), not put up for retail sale

5005 廢絲紡成之紗，非供零售用者

Yarn spun from silk waste, not put up for retail sale

5005.00 廢絲紡成之紗，非供零售用者

Yarn spun from silk waste, not put up for retail sale

5005.00.00 00 5 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 廢絲紡成之紗，非供零 20%

售用者 Yarn spun from silk waste,

not put up for retail sale

5006 絲紗及廢絲紡成之紗，供零售用者；蠶膠絲

Silk yarn and yarn spun from silk waste, put up for retail sale;

silk-worm gut 5006.00 絲紗及廢絲紡成之紗

，供零售用者；蠶膠絲

Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut

5006.00.10 00 2 ^KGM 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 絲紗及廢絲紡成之紗 20%

，供零售用者

Silk yarn and yarn spun from silk waste, put up for retail sale

(12)

CR

5006.00.20 00 0 ^KGM ^2.5% ^免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 蠶膠絲（蠶腸線），供 5%

零售用者

Silk-worm gut, put up for retail sale

5006.00.30 00 8 ^KGM 2.5% 免稅Free

5% 504

外科手術用蠶絲線，供

零售用者 Thread for surgical use, put

up for retail sale

5007 絲或廢絲織成之梭織物 Woven fabrics of silk or of silk waste

5007.10 絲屑織成之織物 Fabrics of noil silk

5007.10.00 10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 絲屑織成之梭織物 Woven fabrics of noil silk 20%

10 9 MTK

KGM

絲屑織成之梭織物

，含絲屑重量在８５％及以上者

Woven fabrics of noil silk, containing 85% or more by weight of noil silk

90 2 MTK

KGM

其他絲屑梭織物 Other woven fabrics of noil silk

5007.20 其他織物，含絲或廢絲重量在８５％及以上者

（絲屑梭織物除外）

Other fabrics, containing 85%

or more by weight of silk or of silk waste other than noil silk

5007.20.00 00 9 MTK

KGM

10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 其他織物，含絲或廢絲 20%

重量在８５％及以上者

（絲屑梭織物除外）

Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk

5007.90 其他織物 Other fabrics

5007.90.00 00 4 MTK

KGM

10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 其他絲或廢絲織成之梭 20%

織物

Other woven fabrics of silk or of silk waste

(13)

全部分類中所稱命名： Throughout the Nomenclature :

一、 1.-

所稱「羊毛」係指自綿羊或羔羊身上剪下之天然纖維毛；

“ Wool ” means the natural fibre grown by sheep or lambs;

（甲） (a)

所稱「動物細毛」係指駝羊、駱馬、駝馬、駱駝

（包括單峰駱駝）、犛牛、安哥拉羊、西藏羊、喀什米爾羊及類似之山羊（非一般山羊）、兔（包括安哥拉兔）、野兔、海狸、河鼠及麝鼠及毛；

“ Fine animal hair ” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

（乙） (b)

所稱「動物粗毛」係指上述以外之動物毛，不包括製刷用之毛鬃（第0502節）及馬毛（第0511節）。

“ Coarse animal hair ” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11).

（丙） (c)

(14)

CR 5101 未初梳或未精梳羊毛 Wool,not carded or combed

－含脂羊毛，包括洗後被毛︰

-Greasy, including fleece- washed wool:

5101.11 剪取羊毛 _{Shorn wool}

5101.11.00 00 5 ^KGM 免稅Free 免稅Free

10% B01

含脂剪取羊毛，包括洗後被毛

Shorn wool, greasy, including fleece-washed

5101.19 其他 _Other

10% B01

其他含脂羊毛，包括洗

後被毛 Other greasy wool, including

fleece-washed

－已脫脂，未經碳化處理者︰

-Degreased, not carbonised :

5101.21 剪取羊毛 _{Shorn wool}

(PA,GT,NI,SV,HN, NZ,SG) 已脫脂剪取羊毛，未經 5%

碳化處理者 Shorn wool, degreased, not carbonised

(PA,GT,NI,SV,HN, NZ,SG) 其他已脫脂羊毛，未經 5%

碳化處理者

Other degreased wool, not carbonised

5101.30 經碳化處理者 _Carbonised

碳化羊毛 Carbonised wool 5%

5102 未初梳或未精梳之動物粗細毛

Fine or coarse animal hair, not carded or combed

－動物細毛 - Fine animal hair : 5102.11 喀什米爾羊毛 Of kashmir (cashmere) goats

10% B01

未淨之未初梳或未精梳

之喀什米爾羊毛 Greasy kashmir (cashmere) hair, not carded or combed

(PA,GT,NI,SV,HN, NZ,SG) 已淨之未初梳或未精梳 5%

之喀什米爾羊毛

Scoured kashmir (cashmere) hair, not carded or combed 5102.19 其他動物細毛 Other fine animal hair

10% B01

其他未淨之未初梳或未

精梳之動物細毛 Other greasy fine animal hair, not carded or combed

(PA,GT,NI,SV,HN, NZ,SG) 其他已淨之未初梳或未 5%

精梳之動物細毛

Other scoured fine animal hair, not carded or combed 5102.20 動物粗毛 Coarse animal hair

10% B01

未淨之未初梳或未精梳之動物粗毛

Greasy coarse animal hair, not carded or combed

(PA,GT,NI,SV,HN, NZ,SG) 已淨之未初梳或未精梳 5%

之動物粗毛

Scoured coarse animal hair, not carded or combed

(15)

CR 5103 廢羊毛或動物廢粗細毛

，包括廢毛紗（但經拉鬆處理之回收毛纖維除外）

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock

5103.10 羊毛或動物細毛之精梳落纖

Noils of wool or of fine animal hair

20% B01

羊毛或動物細毛之精梳落纖

Noils of wool or of fine animal hair

5103.20 其他廢羊毛或動物廢細毛

Other waste of wool or of fine animal hair

15% B01

其他未經拉鬆處理之廢羊毛或動物廢細毛

Other waste of wool or of fine animal hair, not pulled or garnetted

5103.30 動物廢粗毛 Waste of coarse animal hair

15% B01

未經拉鬆處理之動物廢

粗毛 Waste of coarse animal hair,

not pulled or garnetted

5104 經拉鬆處理之回收羊毛或動物粗細毛

Garnetted stock of wool or of fine or coarse animal hair

5104.00 經拉鬆處理之回收羊毛或動物粗細毛

Garnetted stock of wool or of fine or coarse animal hair

(PA,GT,NI,SV,HN, NZ,SG) 經拉鬆處理之回收羊毛 20%

或動物粗細毛 Garnetted stock of wool or of fine or coarse animal hair

5105 初梳或精梳之羊毛及動物粗細毛（包括精梳羊毛之碎片）

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)

5105.10 初梳羊毛 Carded wool

初梳羊毛 Carded wool 2.5%

－毛條和其他精梳羊毛

︰ -Wool tops and other combed

wool :

5105.21 精梳羊毛之碎片 Combed wool in fragments

(PA,GT,NI,SV,HN, NZ,SG) 精梳羊毛之碎片 Combed wool in fragments 2.5%

(PA,GT,NI,SV,HN, NZ,SG) 毛條及其他精梳羊毛 Wool tops and other combed 2.5%

wool

－初梳或精梳之動物細毛

- Fine animal hair, carded or combed :

5105.31 喀什米爾羊毛 Of kashmir (cashmere) goats

(PA,GT,NI,SV,HN, NZ,SG) 初梳或精梳之喀什米爾 2.5%

羊毛

Kashmir (cashmere) hair, carded or combed

(16)

CR

5105.39.00 00 9 ^KGM ^免稅Free ^免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 其他初梳或精梳之動物 2.5%

細毛

Other fine animal hair, carded or combed

5105.40 初梳或精梳之動物粗毛 Coarse animal hair, carded or combed

(PA,GT,NI,SV,HN, NZ,SG) 初梳或精梳之動物粗毛 Coarse animal hair, carded or 2.5%

combed 5106 非供零售用初梳羊毛紗

（紡毛紗）

Yarn of carded wool, not put up for retail sale

5106.10 含羊毛重量在８５％及以上者

Containing 85% or more by weight of wool

5106.10.00 00 1 ^KGM 7.5% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 含羊毛重量在８５％及 10%

以上之初梳毛紗（紡毛紗）

Yarn of carded wool, containing 85% or more by weight of wool

5106.20 含羊毛重量未達８５％者

Containing less than 85% by weight of wool

5106.20.00 00 9 ^KGM 7.5% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 含羊毛重量未達 10%

８５％之初梳毛紗（紡毛紗）

Yarn of carded wool, containing less than 85% by weight of wool

5107 非供零售用精梳羊毛紗

（梳毛紗）

Yarn of combed wool, not put up for retail sale

5107.10 含羊毛重量在８５％及以上者

Containing 85% or more by weight of wool

5107.10.00 00 0 ^KGM 7.5% 免稅Free

10% MW0

含羊毛重量在８５％及以上之精梳毛紗（梳毛紗）

Yarn of combed wool, containing 85% or more by weight of wool

5107.20 含羊毛重量未達８５％者

Containing less than 85% by weight of wool

5107.20.00 00 8 ^KGM 7.5% 免稅Free

10% MW0

含羊毛重量未達８５％之精梳毛紗（梳毛紗）

Yarn of combed wool, containing less than 85% by weight of wool

5108 非供零售用初梳或精梳動物細毛紗（紡毛紗或梳毛紗）

Yarn of fine animal hair (carded or combed), not put up for retail sale

5108.10 初梳者 _Carded

5108.10.00 00 9 ^KGM 7.5% 免稅Free

10% MW0

初梳動物細毛紗（紡毛紗）

Yarn of carded fine animal hair

5108.20 精梳者 _Combed

5108.20.00 00 7 ^KGM 7.5% 免稅Free

10% MW0

精梳動物細毛紗（梳毛

紗） Yarn of combed fine animal

hair

5109 供零售用羊毛或動物細毛紡製之毛紗

Yarn of wool or of fine animal hair, put up for retail sale

5109.10 含羊毛或動物細毛重量在８５％及以上者

Containing 85% or more by weight of wool or of fine animal hair

(17)

CR

5109.10.00 00 8 ^KGM ^7.5% ^免稅Free

(LDCs,PA,GT,NI,S V,HN,NZ,SG)

10% MW0

含羊毛或動物細毛重量在８５％及以上之毛紗

Yarn, containing 85% or more by weight of wool or of fine animal hair

5109.90.00 00 1 ^KGM 7.5% 免稅Free

10% MW0

含羊毛或動物細毛重量未達８５％之毛紗

Yarn, containing less than 85% by weight of wool

5110 不論是否供零售用之動物粗毛或馬毛紡製之毛紗

（包括馬毛紡製之螺旋花紗）

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale

5110.00 不論是否供零售用之動物粗毛或馬毛紡製之毛紗（包括馬毛紡製之螺旋花紗）

5110.00.00 00 7 ^KGM 7.5% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 不論是否供零售用之動 10%

物粗毛或馬毛紡製之毛紗（包括馬毛紡製之螺旋花紗）

5111 羊毛或動物細毛紡毛梭織物

Woven fabrics of carded wool or of carded fine animal hair

－含羊毛或動物細毛重量在８５％及以上者︰

-Containing 85% or more by weight of wool or of fine animal hair:

5111.11 每平方公尺重量不超過

３００公克者 Of a weight not exceeding 300 g/square meter

5111.11.00 00 3 MTK

KGM

10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 紡毛梭織物，含羊毛或 15%

動物細毛重量在８５％及以上，每平方公尺重量不超過３００公克者

Woven fabrics, containing 85% or more by weight of carded wool or of carded fine animal hair, of a weight not exceeding 300 g/square meter

5111.19.00 00 5 MTK

KGM

10% 免稅Free

15% MW0

其他含羊毛或動物細毛重量在８５％及以上之紡毛梭織物

Other woven fabrics, containing 85% or more by weight of carded wool or of carded fine animal hair

5111.20 其他，主要或單獨與人造纖維絲混製者

Other, mixed mainly or solely with man-made filaments

5111.20.00 00 2 MTK

KGM

10% 免稅Free

15% MW0

其他羊毛或動物細毛紡毛梭織物，主要或單獨與人造纖維絲混製者

Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man-made filaments

5111.30 其他，主要或單獨與人造纖維棉混製者

Other, mixed mainly or solely with man-made staple fibres

5111.30.00 00 0 MTK

KGM

10% 免稅Free

15% MW0

其他羊毛或動物細毛紡毛梭織物，主要或單獨與人造纖維棉混製者

Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man-made staple fibres

(18)

CR

5111.90.00 00 7 MTK

KGM

10% 免稅Free

15% MW0

其他羊毛或動物細毛紡毛梭織物，主要或單獨與其他紡織材料混製者

Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with other textile materials

5112 羊毛或動物細毛梳毛梭織物

Woven fabrics of combed wool or of combed fine animal hair

－含羊毛或動物細毛重量在８５％及以上者︰

-Containing 85% or more by weight of wool or of fine animal hair:

5112.11 每平方公尺重量不超過２００公克者

Of a weight not exceeding 200 g/square meter

5112.11.00 00 2 MTK

KGM

10% 免稅Free

15% MW0

梳毛梭織物，含羊毛重量在８５％及以上，每平方公尺重量不超過２００公克者

Woven fabrics, containing 85% or more by weight of combed wool or of combed fine animal hair, of a weight not exceeding 200 g/square meter

5112.19.00 00 4 MTK

KGM

10% 免稅Free

15% MW0

其他含羊毛或動物細毛重量在８５％及以上之梳毛梭織物

Other woven fabrics, containing 85% or more by weight of combed wool or of combed fine animal hair

5112.20 其他，主要或單獨與人造纖維絲混製者

Other, mixed mainly or solely with man-made filaments

5112.20.00 00 1 MTK

KGM

10% 免稅Free

15% MW0

其他羊毛或動物細毛梳毛梭織物，主要或單獨與人造纖維絲混製者

Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man- made filaments

5112.30 其他，主要或單獨與人造纖維棉混製者

Other, mixed mainly or solely with man-made staple fibres

5112.30.00 00 9 MTK

KGM

10% 免稅Free

15% ^MW0

其他羊毛或動物細毛梳毛梭織物，主要或單獨與人造纖維棉混製者

Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man- made staple fibres

5112.90.00 00 6 MTK

KGM

10% 免稅Free

15% MW0

其他羊毛或動物細毛梳毛梭織物，主要或單獨與其他紡織材料混製者

Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with other textile materials

5113 動物粗毛或馬毛製之梭織

物 Woven fabrics of coarse animal

hair or of horsehair

5113.00 動物粗毛或馬毛製之梭織物

Woven fabrics of coarse animal hair or of horsehair

5113.00.00 00 4 MTK

KGM

10% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 動物粗毛或馬毛製之梭 15%

織物

Woven fabrics of coarse animal hair or of horsehair

(19)

第520942及521142目所稱「牛仔布」係指不同色紗之三枚或四枚斜紋（包括破斜紋、經面斜紋）織物，其經紗為同一顏色，而緯紗為未漂白、漂白、染灰色或較經紗顏色淡之色度。

For the purposes of subheadings 5209.42 and 5211.42,

the expression “ denim ” means fabrics of yarns of

different colours, of 3-thread or 4-thread twill, including

broken twill, warp faced, the warp yarns of which are of

one and the same colour and the weft yarns of which are

unbleached, bleached, dyed grey or coloured a lighter

shade of the colour of the warp yarns.

(20)

CR 5201 未初梳或未精梳之棉花 Cotton, not carded or combed

5201.00 未初梳或未精梳之棉花 Cotton, not carded or combed

免稅Free 未初梳或未精梳之棉花 Cotton, not carded or combed

5202 廢棉（包括廢棉紗和經拉鬆處理之回收棉纖維）

Cotton waste (including yarn waste and garnetted stock)

5202.10 廢棉紗（包括廢棉線） Yarn waste (including thread waste)

免稅Free 廢棉紗（包括廢棉線） Yarn waste (including thread

waste)

－其他︰ _{-Other :}

5202.91 經拉鬆處理之回收棉纖

維 Garnetted stock

免稅Free 經拉鬆處理之回收棉纖

維

Garnetted cotton stock

免稅Free

其他廢棉 Other cotton waste

5203 初梳或精梳之棉花 Cotton, carded or combed 5203.00 初梳或精梳之棉花 Cotton, carded or combed

免稅Free ^MW0

初梳或精梳之棉花 Cotton, carded or combed

5204 供零售用或非供零售用之棉縫紉線

Cotton sewing thread, whether or not put up for retail sale

－非供零售用者︰ -Not put up for retail sale :

5204.11 含棉重量在８５％及以上者

Containing 85% or more by weight of cotton

5204.11.00 00 1 ^KGM ^4% ^免稅Free

7.5% MW0

棉縫紉線，含棉重量在８５％及以上者，非供零售用者

Cotton sewing thread, containing 85% or more by weight of cotton, not put up for retail sale

5204.19.00 00 3 ^KGM 4% 免稅Free

7.5% MW0

其他棉縫紉線，非供零售用者

Other cotton sewing thread, not put up for retail sale 5204.20 供零售用者 Put up for retail sale

5204.20.00 00 0 ^KGM ^4% ^免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 棉縫紉線，供零售用者 Cotton sewing thread, put up 7.5%

for retail sale 5205 非供零售用棉紗（棉縫紉

線除外），含棉重量在８５％及以上者

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale

－單股未精梳棉紗︰ -Single yarn, of uncombed fibres :

(21)

CR 5205.11 支數在７１４．２９分

德士及以上（公制支數不超過１４支）者

Measuring 714.29 decitex or more (not exceeding 14 metric number)

5205.11.00 4% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 單股未精梳棉紗，支數 7.5%

在７１４．２９分德士及以上（公制支數不超過１４支）者

Cotton yarn, single, of uncombed fibres measuring 714.29 decitex or more (not exceeding 14 metric number)

10 8 本色單股未精梳棉紗 ^KGM

（ＤＴＥＸ︰

７１４．２９支及以上，ＮＭ︰不超過１４支，ＮＥ︰不超過８．２７支），含棉重量在８５％及以上者

Cotton yarn, single, of uncombed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton

90 1 非本色單股未精梳棉 ^KGM

紗（ＤＴＥＸ︰

Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton

5205.12 支數在２３２．５６分德士及以上，未達７１４．２９分德士

（公制支數超過１４支

，但不超過４３支）者

Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

5205.12.00 4% 免稅Free

在２３２．５６分德士及以上，未達

７１４．２９分德士

Cotton yarn, single, of uncombed fibres, measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

10 7 本色單股未精梳棉紗 ^KGM

（ＤＴＥＸ︰

２３２．５６支及以上，未達

７１４．２９支

，ＮＭ︰超過１４支

，但不超過４３支

，ＮＥ︰超過８．２７支，但不超過２５．３９支

），含棉重量在

Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton

(22)

CR

90 0 非本色單股未精梳棉 ^KGM

７１４．２９支

），含棉重量在８５％及以上者

Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton

5205.13 支數在１９２．３１分德士及以上，未達２３２．５６分德士

（公制支數超過４３支

，但不超過５２支）者

5205.13.00 4% 免稅Free

在１９２．３１分德士及以上，未達

２３２．５６分德士

Cotton yarn, single, of uncombed fibres, measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

10 6 本色單股未精梳棉紗 ^KGM ^MW0

（ＤＴＥＸ︰

１９２．３１支及以上，未達

２３２．５６支

，ＮＭ︰超過４３支

，但不超過５２支

，ＮＥ︰超過２５．３９支，但不超過３０．７１支

Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton

90 9 非本色單股未精梳棉 ^KGM ^MW0

２３２．５６支

Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton

5205.14 支數在１２５分德士及以上，未達

１９２．３１分德士

（公制支數超過５２支

，但不超過８０支）者

Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

(23)

CR

5205.14.00 ^4% ^免稅Free

在１２５分德士及以上

，未達１９２．３１分德士（公制支數超過５２支，但不超過８０支）者

Cotton yarn, single, of uncombed fibres, measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

（ＤＴＥＸ︰

１２５支及以上，未達１９２．３１支

，ＮＭ︰超過５２支

，但不超過８０支

，ＮＥ︰超過３０．７１支，但不超過４７．２４支

Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton

Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton

5205.15 支數在１２５分德士以下（公制支數超過８０支）者

Measuring less than 125 decitex (exceeding 80 metric number)

5205.15.00 4% 免稅Free

在１２５分德士以下

（公制支數超過８０支

）者

Cotton yarn, single, of uncombed fibres, measuring less than 125 decitex (exceeding 80 metric number)

（ＤＴＥＸ︰

１２５支以下

，ＮＭ︰超過８０支

，ＮＥ︰超過４７．２４支），含棉重量在８５％及以上者

Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing 85% or more by weight of cotton

１２５支以下

，ＮＭ︰超過８０支

，ＮＥ︰超過４７．２４支），含棉重量在８５％及以上者

Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.27's), containing 85% or more by weight of cotton

－單股精梳棉紗︰ -Single yarn, of combed fibres :

(24)

CR 5205.21 支數在７１４．２９分

德士及以上（公制支數不超過１４支）者

Measuring 714.29 decitex or more (not exceeding 14 metric number)

5205.21.00 4% 免稅Free

(PA,GT,NI,SV,HN, NZ,SG) 單股精梳棉紗，支數在 7.5%

７１４．２９分德士及以上（公制支數不超過１４支）者

Cotton yarn, single, of combed fibres, measuring 714.29 decitex or more (not exceeding 14 metric number)

10 6 本色單股精梳棉紗 ^KGM ^MW0

（ＤＴＥＸ︰

Cotton yarn, single, of combed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton

90 9 非本色單股精梳棉紗 ^KGM ^MW0

（ＤＴＥＸ︰

Cotton yarn, single, of combed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton

5205.22 支數在２３２．５６分德士及以上，未達７１４．２９分德士

5205.22.00 4% 免稅Free

２３２．５６分德士及以上，未達

７１４．２９分德士

Cotton yarn, single, of combed fibres, measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

（ＤＴＥＸ︰

７１４．２９支

Cotton yarn, single, of combed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton

（ＤＴＥＸ︰

７１４．２９支

Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton

(25)

CR 5205.23 支數在１９２．３１分

德士及以上，未達２３２．５６分德士

5205.23.00 4% 免稅Free

１９２．３１分德士及以上，未達

２３２．５６分德士

Cotton yarn, single, of combed fibres, measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

（ＤＴＥＸ︰

２３２．５６支

Cotton yarn, single, of combed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton

（ＤＴＥＸ︰

２３２．５６支

Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton

5205.24 支數在１２５分德士及以上，未達

１９２．３１分德士

（公制支數超過５２支

，但不超過８０支）者

Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

5205.24.00 ^4% ^免稅Free

１２５分德士及以上

，未達１９２．３１分德士（公制支數超過５２支，但不超過８０支）者

Cotton yarn, single, of combed fibres, measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

（ＤＴＥＸ︰

Cotton yarn, single, of combed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton

TEXTILES AND TEXTILE ARTICLES 紡織品及紡織製品

TEXTILES AND TEXTILE ARTICLES 紡織品及紡織製品

類註： Section Notes.

本類不包括下列各項： This Section does not cover :

一、 1.-

製刷用之獸鬃或獸毛（第0502節）；馬鬃及廢馬鬃

（第0511節）；

Animal brush-making bristles or hair (heading 05.02);

horsehair or horsehair waste (heading 05.11);

（甲） (a)

人髮或人髮製品（第0501、6703或6704節），但一 般用於榨油機或類似機器之濾布（第5911節）除 外；

Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

（乙） (b)

第14章之棉籽絨或其他植物性材料； Cotton linters or other vegetable materials of Chapter 14;

（丙） (c)

第2524節之石棉或第6812或6813節之石棉製品及其 他產品；

Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

（丁） (d)

第3005或3006節之製品；第3306節之用於清潔牙縫 之紗線（牙線），以個別零售包裝者；

Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

（戊） (e)

第3701至3704節之感光紡織物； Sensitised textiles of headings 37.01 to 37.04;

（己） (f)

任何橫斷面超過1公釐之人造塑膠單絲或表面寬度超 過5公釐之人造塑膠扁條或類似品（例如人造草）

（第39章）及上述單絲或扁條之編結品或織物或編 籃或柳條編結品（第46章）；

Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

（庚） (g)

第39章之梭織物、針織品或鉤針織品、氈呢，或不 織物等經塑膠浸製、塗面、被覆或黏合而成者或其 製品；

Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

（辛） (h)

第40章之梭織物、針織品，或鉤針織品、氈呢或不 織物等經橡膠浸漬、塗面、被覆，或黏合而成者或 其製品；

Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

（壬） (ij)

帶毛之生皮（第41或43章）或第4303或4304節之毛 皮製品或人造毛皮或其製品；

Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

（癸） (k)

第4201或4202節之紡織材料製品； Articles of textile materials of heading 42.01 or 42.02;

（子） (l)

第48章之產品或製品（例如纖維素胎）； Products or articles of Chapter 48 (for example, cellulose wadding);

（丑） (m)

第64章之鞋靴或鞋靴之部份品、綁腿、護脛或類似 製品；

Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

（寅） (n)

第65章之髮網、其他帽類或帽之部分品； Hair-nets or other headgear or parts thereof of Chapter 65;

（卯） (o)

第67章之物品； Goods of Chapter 67;

（辰） (p)

塗以研磨料之紡織材料（第6805節）及第6815節之 碳化纖維或其製品；

Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

（巳） (q)

玻璃纖維或玻璃纖維製品，但可見底布之玻璃線刺 繡品除外（第70章）；

Glass fibres or articles of glass fibres, other than

embroidery with glass thread on a visible ground of fabric (Chapter 70);

（午） (r)

第94章之製品（例如家具、寢具、燈及燈配件）； Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

（未） (s)

第95章之製品（例如玩具、遊戲品、運動用具及 網）；

Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

（申） (t)

第96章之製品〔如刷子、旅行用針線包、拉鍊及打 字色帶、衛生棉（墊）和衛生棉塞、嬰兒用尿墊

（尿布）及其裏襯〕；或

Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

（酉） (u)

第97章之製品。 Articles of Chapter 97.

（戌） (v)

二、 2.-

列入第50至55章或第5809或5902節之物品係兩種或 兩種以上纖維之混合品，於歸列稅則時，應視為僅 以所含紡織材料中重量最多之材料所製而歸入有關

Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that

（甲） (a)

heading which occurs last in numerical order among those which equally merit consideration.

關於上述規定可再闡釋如下： For the purposes of the above rule :

（乙） (b)

馬毛紡織之螺旋花紗（第5110節）及攙金屬紗

（第5605節）視為係單一紡織材料，其重量為 其組成成份重量之和；在紡織物之分類中，金 屬線應視為一種紡織材料；

（1） (1)

適當號別之選擇，乃首先決定歸入那一章，然 後選擇在該章內適當之號別，而不必考慮其他 非歸入該章之任一材料；

The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

（2） (2)

當第54及55章兩者與任一其他章有關連時，第 54及55章視為一章；

When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

人髮或人髮製品（第0501、6703或6704節），但一般用於榨油機或類似機器之濾布（第5911節）除外；

第2524節之石棉或第6812或6813節之石棉製品及其他產品；

第3005或3006節之製品；第3306節之用於清潔牙縫之紗線（牙線），以個別零售包裝者；

任何橫斷面超過1公釐之人造塑膠單絲或表面寬度超過5公釐之人造塑膠扁條或類似品（例如人造草）

（第39章）及上述單絲或扁條之編結品或織物或編籃或柳條編結品（第46章）；

第39章之梭織物、針織品或鉤針織品、氈呢，或不織物等經塑膠浸製、塗面、被覆或黏合而成者或其製品；

第40章之梭織物、針織品，或鉤針織品、氈呢或不織物等經橡膠浸漬、塗面、被覆，或黏合而成者或其製品；

帶毛之生皮（第41或43章）或第4303或4304節之毛皮製品或人造毛皮或其製品；

第64章之鞋靴或鞋靴之部份品、綁腿、護脛或類似製品；

塗以研磨料之紡織材料（第6805節）及第6815節之碳化纖維或其製品；

玻璃纖維或玻璃纖維製品，但可見底布之玻璃線刺繡品除外（第70章）；

第95章之製品（例如玩具、遊戲品、運動用具及網）；

第96章之製品〔如刷子、旅行用針線包、拉鍊及打字色帶、衛生棉（墊）和衛生棉塞、嬰兒用尿墊

列入第50至55章或第5809或5902節之物品係兩種或兩種以上纖維之混合品，於歸列稅則時，應視為僅以所含紡織材料中重量最多之材料所製而歸入有關

（第5605節）視為係單一紡織材料，其重量為其組成成份重量之和；在紡織物之分類中，金屬線應視為一種紡織材料；

適當號別之選擇，乃首先決定歸入那一章，然後選擇在該章內適當之號別，而不必考慮其他非歸入該章之任一材料；

某一章或某一號別所指之製品，係各種不同紡織材料製成者，此類材料應視為單一紡織材料。

以上註（甲）及註（乙）兩項之規定，同樣適用於下列註三、四、五或六所述之紗。

除下述本類內（乙）項所列者外，下列各種單、多股（合股）或粗股之紗視為「撚線、繩、索及纜」：

人造纖維紗（包括第五十四章之兩股或兩股以上單絲之紗），其支數超過10,000分德士

羊毛或其他獸毛紗及紙紗，用金屬線加強之紗除外；

第五十五章之人造纖維束及第五十四章之未經加撚或每公尺撚數在五轉以下之複合紗；

54及55章內所稱「供零售用」紗係指紗〔單股、多股（合股）或粗股〕作下列各項處理者：

捲於紙板上、線軸、管或類似支持物上，其重量（連支持物在內），不超過下列數者：

如係支數少於3,000分德士（decitex）之人造纖維絲、絲或廢絲者，85公克；

其他所有支數少於2,000分德士（decitex）之線紗者，125公克；或