30067000

HS 编码 3006.70.00.00（第 30 章「药品」；品目 3006「本章注释四所列医药品」；子目 300670「医用润滑剂或耦合剂凝胶制剂」）在美国税则中对应"Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments"。美国海关对该编码商品征收最惠国税率 (MFN) 5%、第二栏税率 25%。法定计量单位为kg。目前有 18 项自贸协定优惠税率可适用于该编码。