CN⇄US
240120

部分或全部去梗的烤烟

Tobacco, partly or wholly stemmed/stripped:

🇨🇳 中国 2 个10位编码 🇺🇸 美国 67 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）

2401201000 退税 9%/13%
部分或全部去梗的烤烟
最惠国 10% 增值税 13% 单位 千克
2401209000 退税 13%
部分或全部去梗的其他烟草
最惠国 10% 增值税 9% 单位 千克

🇺🇸 美国 HTSUS 编码

240120
Tobacco, partly or wholly stemmed/stripped:
2401200500 G $5.48/kg C2 $6.45/kg
Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together
Unit: kg
24012014 G Free C2 $6.45/kg
Wrapper tobacco
2401201420
Connecticut shade
Unit: kg
2401201440
Other
Unit: kg
2401201800 G Free C2 $6.45/kg
Other
Unit: kg
2401202300 G Free C2 $1.21/kg
Cigarette leaf
Unit: kg
2401202600 G Free C2 $1.15/kg
Other
Unit: kg
24012029 G Free C2 $1.15/kg
Cigar binder and filler
2401202970
Binder
Unit: kg
2401202990
Filler
Unit: kg
24012031 G 40.9¢/kg C2 $1.21/kg
To be used in products other than cigarettes
2401203110
Flue-cured
Unit: kg
2401203120
Burley
Unit: kg
2401203130
Maryland
Unit: kg
2401203140
Other
Unit: kg
24012033 G 40.9¢/kg C2 $1.21/kg
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
2401203310
Flue-cured
Unit: kg
2401203320
Burley
Unit: kg
2401203330
Maryland
Unit: kg
2401203340
Other
Unit: kg
24012035 G 350% C2 350%
Other
2401203510
Flue-cured
Unit: kg
2401203520
Burley
Unit: kg
2401203530
Maryland
Unit: kg
2401203540
Other
Unit: kg
24012057 G 39.7¢/kg C2 $1.15/kg
Other
2401205710
Fire-cured Kentucky and Tennessee
Unit: kg
2401205715
Dark-air cured Kentucky and Tennessee
Unit: kg
2401205720
Virginia fire-cured
Unit: kg
2401205725
Virginia sun-cured
Unit: kg
2401205730
Blackfat
Unit: kg
2401205740
Other
Unit: kg
24012060 G Free C2 77.2¢/kg
From cigar leaf
2401206020
Connecticut shade
Unit: kg
2401206040
Other
Unit: kg
2401207500 G Free C2 $1.10/kg
Oriental or Turkish type
Unit: kg
24012083 G 37.5¢/kg C2 $1.10/kg
To be used in products other than cigarettes
2401208310
Flue-cured
Unit: kg
2401208320
Burley
Unit: kg
2401208330
Maryland
Unit: kg
2401208335
Fire-cured Kentucky and Tennessee
Unit: kg
2401208340
Dark-air cured Kentucky and Tennessee
Unit: kg
2401208350
Virginia fire-cured
Unit: kg
2401208355
Virginia sun-cured
Unit: kg
2401208360
Blackfat
Unit: kg
2401208390
Other
Unit: kg
24012085 G 37.5¢/kg C2 $1.10/kg
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
2401208510
Flue-cured
Unit: kg
2401208520
Burley
Unit: kg
2401208530
Maryland
Unit: kg
2401208535
Fire-cured Kentucky and Tennessee
Unit: kg
2401208540
Dark-air cured Kentucky and Tennessee
Unit: kg
2401208550
Virginia fire-cured
Unit: kg
2401208555
Virginia sun-cured
Unit: kg
2401208560
Blackfat
Unit: kg
2401208590
Other
Unit: kg
24012087 G 350% C2 350%
Other
2401208710
Flue-cured
Unit: kg
2401208720
Burley
Unit: kg
2401208730
Maryland
Unit: kg
2401208735
Fire-cured Kentucky and Tennessee
Unit: kg
2401208740
Dark-air cured Kentucky and Tennessee
Unit: kg
2401208750
Virginia fire-cured
Unit: kg
2401208755
Virginia sun-cured
Unit: kg
2401208760
Blackfat
Unit: kg
2401208790
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。

🇺🇸 美国进口关税速览（8位税号）

HTSUS 编码商品描述GeneralColumn 2
24012014 Wrapper tobacco Free $6.45/kg
24012029 Cigar binder and filler Free $1.15/kg
24012031 To be used in products other than cigarettes 40.9¢/kg $1.21/kg
24012033 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 40.9¢/kg $1.21/kg
24012035 Other 350% 350%
24012057 Other 39.7¢/kg $1.15/kg
24012060 From cigar leaf Free 77.2¢/kg
24012083 To be used in products other than cigarettes 37.5¢/kg $1.10/kg
24012085 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 37.5¢/kg $1.10/kg
24012087 Other 350% 350%

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。