8月23日，中美最新一轮贸易谈判结束。同一天，美国对160亿美元中国商品加征25%的关税（涉及染料品目）；而中国马上回敬同样160亿美元美方商品，同样加征25%的关税（未涉及染料品目）。

在多次的关税加征名单中，中美双方均涉及了染料及相关产品的关税加征，下面卓创与大家一同梳理一下其中染料相关数据。

6月15日，美国公布对中国商品加征关税清单(下文附商品清单明细下载)，将对500亿美元从中国进口的商品清单加征25%的关税，清单包括1102种产品，总额500亿美元。包含染料相关产品见表1，根据下表可以看出，美国对染料相关产品的关税加征进行了全覆盖，包括分散染料、活性染料这样的大品种，也包含了小品种如酸性染料、直接染料。

表1  美国25%关税加征名单（染料相关）
税则号列(中国)    商品名称
3204.11.10    Disperse blue 19 and other specified dispersed dyes and preparations based thereon
3204.11.15    Disperse blue 30 and preparations based thereon
3204.11.18    N-[2-[2,6-Dicyano-4-methylphenylazo]-5-(diethylamino)phenyl]methanesulfonamide;and 1 other specified disperse dye
3204.11.35    Disperse dyes described in add'l U.S. note 3 to section VI
3204.11.50    Disperse dyes and preparations based thereon, nesoi
3204.12.05    Acid black 210 powder and presscake
3204.12.13    Acid violet 19
3204.12.17    Acid dyes, whether or not premetallized, and preparations based thereon, acid black 31,and other specified acid or mordant dyes
3204.12.20    Acid black 61 and other specified acid and mordant dyes and preparations basedthereon
3204.12.30    Mordant black 75, blue 1, brown 79, red 81, 84 and preparations based thereon
3204.12.45    Acid dyes, whether or not premetallized, and preparations based thereon, described inadd'l U.S. note 3 to section VI
3204.12.50    Synthetic acid and mordant dyes and preparations based thereon, nesoi
3204.13.10    Basic black 7 and other specified basic dyes and preparations based thereon
3204.13.20    Basic orange 22, basic red 13 dyes, and preparations based thereon
3204.13.25    Basic blue 3; basic red 14; and basic yellow 1, 11, 13; and preparations based thereon
3204.13.45    3,7-Bis(dimethylamino)phenazathionium chloride (methylene blue); and basic blue 147
3204.13.60    Basic dyes and preparations based thereon, described in add'l U.S note 3 to section VIvi
3204.13.80    Basic dyes and preparations based thereon, nesoi
3204.14.10    Direct black 62 and other specified basic dyes and preparations based thereon
3204.14.20    Direct black 51 and other specified basic dyes and preparations based thereon
3204.14.25    Direct blue 86; direct red 83; direct yellow 28 dyes; and preparations based thereon
3204.14.30    Direct dyes nesoi, and preparations based thereon, described in additional U.S. note 3to section VI
3204.14.50    Direct dyes and preparations based thereon, nesoi
3204.15.10    Vat blue 1 (synthetic indigo) dye, "Colour Index No. 73000" and preparations basedthereon
3204.15.20    Vat brown 3; vat orange 2, 7; and vat violet 9, 13 dyes and preparations based thereon
3204.15.25    Vat red 1
3204.15.30    Solubilized vat blue 5 and specified solubilized vat dyes and preparations based thereon
3204.15.35    Solubilized vat orange 3, vat blue 2, vat red 44; and vat yellow 4, 20 and preparationsbased thereon
3204.15.40    Vat dyes (incl. those usable as pigments) and preparations based thereon, described inadd. U.S. note 3 to sec. VI
3204.15.80    Vat dyes (including those usable in that state as pigments) and preparations basedthereon, nesoi
3204.16.10    Reactive black 1; blue 1, 2, 4; orange 1; red 1, 2, 3, 5, 6; and yellow 1; and preparationsbased thereon
3204.16.20    Specified reactive dye mixtures and preparations based thereon
3204.16.30    Reactive dyes and preparations based thereon nesoi, described in additional U.S. note 3to section VI
3204.16.50    Synthetic reactive dyes and preparations based thereon, nesoi
3204.17.04    Pigments and preparations based thereon, pigment black 1, and other specifiedpigments, nesoi
3204.17.08    Pigment red 178; pigment yellow 101, 138
3204.17.20    Copper phthalocyanine ([Phthalocyanato(2-)]copper) not ready for use as a pigment
3204.17.40    Pigments and preparations based thereon, isoindoline red pigment; pigment red 242,245; pigment yellow 155, 183, nesoi
3204.17.60    Pigments and preparations based thereon, products described in add'l U.S. note 3 tosection VI, nesoi
3204.17.90    Other pigments and preparations based thereon, nesoi
3204.19.06    Solvent yellow 43, 44, 85, 172
3204.19.11    Solvent black 2 and other specified solvent dyes and preparations based thereon
3204.19.20    Solvent dyes and preparations based thereon, products described in add'l U.S. note 3 tosection VI
3204.19.25    Solvent dyes and preparations based thereon nesoi
3204.19.30    Sulfur black, "Colour Index Nos. 53185, 53190 and 53195" and preparations basedthereon
3204.19.35    Beta-carotene and other carotenoid coloring matter
3204.19.40    Synthetic organic coloring matter and preparations based thereon, nesoi, described inadditional U.S. note 3 to section VI
3204.19.50    Synthetic organic coloring matter and preparations based thereon nesoi, includingmixtures of items from subheading 320411 to 320419

而8月3日，国务院关税税则委员会公布了对原产于美国的部分进口商品（第二批）加征关税名单，其中同样涉及到部分染料产品，具体见表2。

表2  中国25%关税加征名单（染料相关）
税则号列    商品名称
32041100    分散染料及以其为基本成分的制品(不论是否已有化学定义)
32041200    酸性染料(不论是否预金属络合)及以其为基本成分的制品(不论是否已有化学定义);媒染染料及以其为基本成分的制品(不论是否已有化学定义)
32041300    碱性染料及以其为基本成分的制品(不论是否已有化学定义)
32041600    活性染料及以其为基本成分的制品(不论是否已有化学定义)
32041911    硫化黑(硫化青)及以其为基本成分的制品(不论是否已有化学定义)
32041919    其他硫化染料及以其为基本成分的制品(不论是否已有化学定义)

在中美双方的关税加征中，美国方面对中国染料进口关税的加征为全覆盖，而中国方面关税加征主要集中在大品种方面。

表3 中美双方关税加征汇总（染料相关）
税则号列(中国)    商品名称    中国加征关税    美国加征关税
32041100    分散染料    25%    25%
32041200    酸性染料    25%    25%
32041300    碱性染料    25%    25%
32041600    活性染料    25%    25%
32041911    硫化黑    25%    25%
32041919    其他硫化染料    25%    25%
32041400    直接染料    --    25%
32041590    其他还原染料    --    25%
32041510    还原靛蓝    --    25%

根据2017年中国海关进出口数据分析，可以看出美国在中国染料进出口方面占比较小，其中在进口方面美国方向进口量占比在1.99%，进口国家和地区42个，美国排名第9；在出口方面美国方向出口量占比在1.57%，出口国家和地区109个，美国排名第17。根据进出口金额计算，中美双方25%关税加征，对美国方向染料出口成本将增加995万美元附近，对美国方向染料进口成本将增加229万美元附近（按关税加征全覆盖计算）。

表4 中美染料外贸数据分析

美国    进口总量    占比
进口量（吨）    697.58    35057.81    1.99%
进口金额（亿美元）    0.09    3.11    2.95%
出口量（吨）    3633.01    231242.64    1.57%
出口金额（亿美元）    0.40    13.41    2.97%

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