1701.91.10.00

HS 编码 1701.91.10.00（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 170191「加有香料或着色剂的精制糖」）在美国税则中对应"Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions"。美国海关对该编码商品征收最惠国税率 (MFN) 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg、第二栏税率 6.58170¢/kg less 0.0622005¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 5.031562¢ /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。