Ref. No. 1009/41-191
In the name of Allah the most Gracious the most Merciful
The answer to your question is as follows:
There is no difference between Haram and Makrooh Tahrimi in practice, but there is a difference in evidence. Haram means something that is proved by definite evidence, while Makrooh-e Tahrimi means something that is proved by indefinite evidence. Yes, Makrooh-e Tanzihi, which means something that is not desirable though not sinful, is close to Halal, but it is better to avoid it. The prohibition of cigarette smoking is not proved by definite evidence, so it is called Makrooh and not Haram.
المکروہ الی الحرام اقرب، و نص محمد ان کل مکروہ حرام وانما لم یطلق علیہ لفظ الحرام لانہ لم یجد فیہ نصا قطعیا (البحر الرائق 22/74) ان کان ترکہ اولی فمع المنع عن الفعل بدلیل قطعی حرام وبدلیل ظنی مکروہ کراھۃ التحریم وبدون المنع عن الفعل کراھۃ التنزیہ (شرح التلویح علی التوضیح 1/20)
And Allah knows best
Darul Ifta
Darul Uloom Waqf Deoband