Galera, depois de bater muito a cabeça consegui fazer funcionar.
<IBSCBS>
<CST>200</CST>
<cClassTrib>200022</cClassTrib>
<gIBSCBS>
<vBC>41.70</vBC>
<gIBSUF>
<pIBSUF>0.0000</pIBSUF>
<gRed>
<pRedAliq>100.0000</pRedAliq>
<pAliqEfet>0.0000</pAliqEfet>
</gRed>
<vIBSUF>0.00</vIBSUF>
</gIBSUF>
<gIBSMun>
<pIBSMun>0.0000</pIBSMun>
<gRed>
<pRedAliq>100.0000</pRedAliq>
<pAliqEfet>0.0000</pAliqEfet>
</gRed>
<vIBSMun>0.00</vIBSMun>
</gIBSMun>
<vIBS>0.00</vIBS>
<gCBS>
<pCBS>0.0000</pCBS>
<gRed>
<pRedAliq>100.0000</pRedAliq>
<pAliqEfet>0.0000</pAliqEfet>
</gRed>
<vCBS>0.00</vCBS>
</gCBS>
<gTribRegular>
<CSTReg>200</CSTReg>
<cClassTribReg>200022</cClassTribReg>
<pAliqEfetRegIBSUF>0.1000</pAliqEfetRegIBSUF>
<vTribRegIBSUF>0.04</vTribRegIBSUF>
<pAliqEfetRegIBSMun>0.0000</pAliqEfetRegIBSMun>
<vTribRegIBSMun>0.00</vTribRegIBSMun>
<pAliqEfetRegCBS>0.9000</pAliqEfetRegCBS>
<vTribRegCBS>0.38</vTribRegCBS>
</gTribRegular>
</gIBSCBS>
</IBSCBS>
Obrigado a ajuda de todos.
Denilson Duque's post in CBS/IBS com redução de aliquota was marked as the answer