1701.14.20.00

HS 编码 1701.14.20.00（第 17 章「糖及糖食」；品目 1701「甘蔗糖或甜菜糖及化学纯蔗糖，呈固态」；子目 170114「其他甘蔗糖」）在美国税则中对应"Other sugar to be used for the production (other than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption, or to be refined and re-exported in refined form or in sugar-containing products, or to be substituted for domestically produced raw cane sugar that has been or will be exported"。美国海关对该编码商品征收最惠国税率 (MFN) 1.4606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854¢/kg、第二栏税率 4.3817¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 2.831562¢ /kg。法定计量单位为kg。目前有 17 项自贸协定优惠税率可适用于该编码。