9804.00.72

HS 编码 9804.00.72（品目 9804「个人进口应税货物」）在美国税则中对应"Articles whether or not accompanying a person, not over $800 in aggregate fair market value in the country of acquisition, including- (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries)"。美国海关对该编码商品征收最惠国税率 (MFN) Free、第二栏税率 Free。