CN⇄US
190110

早产/低出生体重婴儿配方、母乳营养补充剂特殊婴幼儿配方食品

Preparations suitable for infants or young children, put up for retail sale:

🇨🇳 中国 3 个10位编码 🇺🇸 美国 23 个HTS编码

🔗 HS 编码前 6 位由世界海关组织（WCO）统一制定，全球通用； 第 7-10 位由各国自行细分。本页为同一 6 位编码下中美两国的完整税则对照。

🇨🇳 中国海关编码（10位）

1901101010 退税 13%
早产/低出生体重婴儿配方、母乳营养补充剂特殊婴幼儿配方食品
最惠国 15% 增值税 13% 单位 千克
1901101090 退税 13%
供婴幼儿食用的零售包装配方奶粉(乳基特殊医学用途婴幼儿配方食品除外)
最惠国 15% 增值税 13% 单位 千克
1901109000 退税 13%
其他供婴幼儿食用的零售包装食品
最惠国 15% 增值税 13% 单位 千克

🇺🇸 美国 HTSUS 编码

190110
Preparations suitable for infants or young children, put up for retail sale:
1901100500 G 17.5% C2 35%
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Unit: kg
1901101100 G 17.5% C2 35%
Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions
Unit: kg, kg cmsc
1901101600 G $1.035/kg + 14.9% C2 $1.217/kg + 17.5%
Other
Unit: kg, kg cmsc
1901102100 G 17.5% C2 35%
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Unit: kg
1901102600 G $1.035/kg + 14.9% C2 $1.217/kg + 17.5%
Other
Unit: kg, kg cmsc
1901102900 G 14.9% C2 35%
Other
Unit: kg, kg cmsc
1901103100 G 17.5% C2 35%
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Unit: kg
1901103300 G 17.5% C2 35%
Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions
Unit: kg
1901103600 G $1.035/kg + 14.9% C2 $1.217/kg + 17.5%
Other
Unit: kg
1901104100 G 17.5% C2 35%
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Unit: kg
1901104400 G $1.035/kg + 14.9% C2 $1.217/kg + 17.5%
Other
Unit: kg
1901104900 G 14.9% C2 35%
Other
Unit: kg
1901105200 G 16% C2 25%
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Unit: kg
1901105400 G 16% C2 25%
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Unit: kg, kg cmsc
1901105600 G $1.035/kg +13.6% C2 $1.217/kg + 16%
Other
Unit: kg, kg cmsc
1901106200 G 16% C2 25%
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Unit: kg
1901106400 G 16% C2 25%
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Unit: kg
1901106600 G $1.035/kg + 13.6% C2 $1.217/kg + 16%
Other
Unit: kg
1901107200 G 10% C2 20%
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Unit: kg
1901107400 G 10% C2 20%
Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
Unit: kg
1901107600 G 23.7¢/kg + 8.5% C2 27.9¢/kg + 10%
Other
Unit: kg
1901109100 G 6.4% C2 20%
Other
Unit: kg

G = General Rate（普通税率/MFN）；C2 = Column 2（第二栏税率，适用于非最惠国待遇国家）。来源：USITC hts.usitc.gov。

中国数据依据中华人民共和国海关总署现行公告；美国数据依据 USITC HTSUS（hts.usitc.gov）。

本页仅为同一国际通用 6 位 HS 编码下的两国税则并列展示，不代表 10 位编码间存在一一对应关系；实际归类请以两国海关认定为准。