Harmonized Tariff Schedule of the United States (2019) Revision 1

Annotated for Statistical Reporting Purposes

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

IV
22-1
Notes

1. This chapter does not cover:

(a) Products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable
for consumption as beverages (generally heading 2103)

(b) Sea water (heading 2501);

(c) Distilled or conductivity water or water of similar purity (heading 2853);

(d) Acetic acid of a concentration exceeding 10 percent by weight of acetic acid (heading 2915);

(e) Medicaments of heading 3003 or 3004; or

(f) Perfumery or toilet preparations (chapter 33).

2. For the purposes of this chapter and of chapters 20 and 2l, the "alcoholic strength by volume" shall be determined at a temperature
of 20°C.

3. For the purposes of heading 2202 the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not
exceeding 0.5 percent vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading Note

1. For the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20°C
in closed containers, has an excess pressure of not less than 3 bars.

Additional U.S. Notes

1. The duties prescribed on products covered by this chapter are in addition to the internal-revenue taxes imposed under existing
law or any subsequent act. The duties imposed on products covered by this chapter which are subject also to internal-revenue
taxes are imposed only on the quantities subject to such taxes; except that, in the case of distilled spirits transferred to the bonded
premises of a distilled spirits plant under the provisions of section 5232 of the Internal Revenue Code of 1954, the duties are
imposed on the quantity withdrawn from customs custody.

2. Subheadings 2202.99.30, 2202.99.35, 2202.99.36 and 2202.99.37 cover vitamin or mineral fortified fruit or vegetable juices that
are imported only in non-concentrated form. Such juices imported in concentrated form are classifiable in subheadings 2106.90.48,
2106.90.52 or 2106.90.54, as appropriate.

3. Dutiable quantities of alcoholic juices (including grape must) classified in heading 2204, 2206 or 2208 shall be calculated in
accordance with additional U.S. notes 1, 2 and 3 in chapter 20.

4. The term "effervescent wine" means wine other than sparkling wine which contains in excess of 0.392 grams of carbon dioxide
per 100 milliliters of wine.

5. Where in heading 2204, 2206, 2207 or 2208, the rates shown in the rates of duty columns are in terms of a proof liter, proof liter
shall mean a liter of liquid at 15.56°C (60°F) which contains 50 percent (100 proof) by volume of ethyl alcohol having a specific
gravity of 0.7939 at 15.56°C (60°F) referred to water at 15.56°C (60°F) as unity or the alcoholic equivalent thereof.

6. Where in heading 2204, 2206, 2207 or 2208, the rates of duty are assessed on a proof liter basis, the rates shown indicate the
amount of duty which shall be collected on each liter of an imported product at 100 proof. The amount of duty which shall be
collected for each liter of a product which is imported at more than or less than 100 proof shall bear the same ratio to the applicable
rate of duty as the proof of the imported product bears to 100 proof.

7. The standard for determining the proof of brandy and other spirits or liquors of any kind when imported is the same as that which
is defined in the laws relating to internal revenue. The Secretary of the Treasury, at his discretion, may authorize the ascertainment
of the proof of wines, cordials or other liquors and fruit juices by distillation or otherwise, when it is impracticable to ascertain
such proof by the means prescribed by existing law or regulations.
 Harmonized Tariff Schedule of the United States (2019) Revision 1
Annotated for Statistical Reporting Purposes
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22-2
Additional U.S. Notes (con.)

8. Provisions for the free entry of certain samples of alcoholic beverages are covered by subheading 9811.00.20 of chapter 98.

9. For the purposes of heading 2209, the standard proof of vinegar is 4 percent by weight of acetic acid.

Statistical Note

1. The unit of quantity "kg cmsc" (kilograms cows’ milk solids content) includes all cows’ milk components other than water.

2. For a list of approved standards for "Certified organic", see General Statistical Note 6.

3. For the purposes of statistical reporting number 2206.00.1510, "hard cider" refers to a fermented beverage containing not more
than 0.64 grams of carbon dioxide per 100 milliliters, derived from apples, pears or their concentrates, with no other fruit product
or flavoring, and containing greater than 0.5 percent and less than 8.5 percent alcohol by volume.
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-3
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2201 Waters, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other
sweetening matter nor flavored; ice and snow:
2201.10.00 00 Mineral waters and aerated waters...................................... liters.......... 0.26¢/liter1/ Free (A*, AU, BH, 2.6¢/liter
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
2201.90.00 00 Other........................................................................................ t ................. Free1/ Free
2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or flavored,
and other nonalcoholic beverages, not including fruit or
vegetable juices of heading 2009:
2202.10.00 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavored.................................................................................... .................. 0.2¢/liter1/ Free (A*, AU, BH, 4¢/liter
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
Carbonated soft drinks:
20 Containing high-intensity sweeteners (e.g.,
aspartame and/or saccharin).................................. liters
40 Other.......................................................................... liters
60 Other................................................................................. liters
Other:
2202.91.00 00 Non-alcoholic beer.......................................................... liters.......... 0.2¢/liter Free (A*, AU, BH, 4¢/liter
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
2202.99 Other:
Milk-based drinks:
2202.99.10 00 Chocolate milk drink.......................................... liters.......... 17% Free (A+, BH, CA, 20%
kg cmsc CL, CO, D, E, IL,
JO, KR, MA, MX,
OM, P, PA, PE,
SG)
2.7% (AU)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-4
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2202 (con.) Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or flavored,
and other nonalcoholic beverages, not including fruit or
vegetable juices of heading 2009: (con.)
Other: (con.)
2202.99 Other: (con.)
(con.)
Milk-based drinks: (con.)
Other:
2202.99.22 00 Described in general note 15 of the tariff
schedule and entered pursuant to its
provisions..................................................... liters.......... 17.5% Free (A+, AU, BH, 35%
kg CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
2202.99.24 00 Described in additional U.S. note 10 to
chapter 4 and entered pursuant to its
provisions..................................................... liters.......... 17.5% Free (A+, AU, BH, 35%
kg CA, CL, CO, D, E,
IL, JO, KR, MA,
OM, P, PA, PE,
SG)
2202.99.28 00 Other............................................................. liters.......... 23.5¢/liter + Free (BH, CL, JO, 27.6¢/liter+
kg 14.9%
2/
MX, OM, SG) 17.5%
2/

4.7¢/liter + 2.9%
(PA)
14.1¢/liter + 8.9%
(P)
See 9912.04.30,
9912.04.54 (MA)
See 9913.04.25
(AU)
See 9915.04.30,
9915.04.54,
9915.04.78 (P+)
See 9917.04.20,
9917.04.40 (PE)
See 9918.04.60,
9918.04.80 (CO)
See 9920.04.10,
2/
9920.04.30 (KR)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-5
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2202 (con.) Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or flavored,
and other nonalcoholic beverages, not including fruit or
vegetable juices of heading 2009: (con.)
Other: (con.)
2202.99 Other: (con.)
(con.)
Fruit or vegetable juices, fortified with vitamins or
minerals:
Orange juice:
2202.99.30 00 Not made from a juice having a degree of
concentration of 1.5 or more (as
determined before correction to the
nearest 0.5 degree)..................................... liters.......... 4.5¢/liter1/ Free (A+, AU, BH, 18¢/liter
CA, CL, CO, D, E,
IL, JO, KR, MX,
OM, P, PA, PE,
SG)
0.3¢/liter (MA)
2202.99.35 00 Other............................................................. liters.......... 7.85¢/liter1/ Free (A+, BH, CA, 18¢/liter
CL, CO, D, E, IL,
JO, KR, MX, OM,
P, PA, PE, SG)
0.5¢/liter (MA)
1.2¢/liter (AU)
Other:
2202.99.36 00 Juice of any single fruit or vegetable........ liters.......... The rate Free (AU, BH, CA, The rate
applicable to CL, CO, D, E, IL, applicable to
the natural juice JO, KR, MA, MX, the natural
in heading OM, P, PA, PE, juice in
1/
2009 SG) heading
The rate applicable 2009
to the natural juice
in heading 2009
(A*)
2202.99.37 00 Mixtures of juices........................................ liters.......... The rate Free (BH, CA, CL, The rate
applicable to CO, D, E, IL, JO, applicable to
the natural juice KR, MA, MX, OM, the natural
in heading P, PA, PE, SG) juice in
1/
2009 The rate applicable heading
to the natural juice 2009
in heading 2009
(A*, AU)
2202.99.90 00 Other.......................................................................... liters.......... 0.2¢/liter1/ Free (A*, AU, BH, 4¢/liter
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
2203.00.00 Beer made from malt.................................................................... .................. Free3/1/ 13.2¢/liter
3/

In containers each holding not over 4 liters:

30 In glass containers.......................................................... liters
60 Other................................................................................. liters
90 In containers each holding over 4 liters............................... liters
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-6
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2204 Wine of fresh grapes, including fortified wines; grape must
other than that of heading 2009:
2204.10.00 Sparkling wine........................................................................ .................. 19.8¢/liter4/1/ Free (A*, AU, BH, $1.59/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
8.8¢/liter (JO)
30 Valued not over $1.59/liter............................................. liters
Valued over $1.59/liter:
65 Certified organic....................................................... liters
75 Other.......................................................................... liters
Other wine; grape must with fermentation prevented or
arrested by the addition of alcohol:
2204.21 In containers holding 2 liters or less:
2204.21.20 00 Effervescent wine..................................................... liters.......... 19.8¢/liter4/1/ Free (A+, AU, BH, $1.59/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
8.8¢/liter (JO)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-7
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2204 (con.) Wine of fresh grapes, including fortified wines; grape must
other than that of heading 2009: (con.)
Other wine; grape must with fermentation prevented or
arrested by the addition of alcohol: (con.)
2204.21 In containers holding 2 liters or less: (con.)
(con.)
Other:
Of an alcoholic strength by volume not over
14 percent vol.:
2204.21.30 00 If entitled under regulations of the United
States Internal Revenue Service to a type
designation which includes the name
"Tokay" and if so designated on the
approved label............................................. liters.......... 6.3¢/liter4/1/ Free (A, AU, BH, 33¢/liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
2.8¢/liter (JO)
2204.21.50 Other............................................................. .................. 6.3¢/liter4/1/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
2.8¢/liter (JO)
Valued not over $1.05/liter:
05 Red.................................................. liters
15 White............................................... liters
25 Other............................................... liters
Valued over $1.05/liter:
28 Icewine............................................ liters
Other:
Red:
35 Certified Organic.............. liters
40 Other................................. liters
White:
50 Certified Organic.............. liters
55 Other................................. liters
60 Other........................................ liters
Of an alcoholic strength by volume over 14
percent vol.:
2204.21.60 00 If entitled under regulations of the United
States Internal Revenue Service to a type
designation which includes the name
"Marsala" and if so designated on the
approved label............................................. liters.......... 5.3¢/liter4/1/ Free (A, AU, BH, 33¢/liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
2.3¢/liter (JO)
2204.21.80 Other............................................................. .................. 16.9¢/liter4/1/ Free (A*, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
7.5¢/liter (JO)
30 Sherry.................................................... liters
60 Other...................................................... liters
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-8
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2204 (con.) Wine of fresh grapes, including fortified wines; grape must
other than that of heading 2009: (con.)
Other wine; grape must with fermentation prevented or
arrested by the addition of alcohol: (con.)
2204.22 In containers holding more than 2 liters but not more
than 10 liters:
In containers holding more than 2 liters but not
more than 4 liters:
2204.22.20 Of an alcoholic strength by volume not over
14 percent vol..................................................... .................. 8.4¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
3.7¢/liter (JO)
Valued not over $1.05/liter:
05 Red........................................................ liters
15 White...................................................... liters
25 Other...................................................... liters
Valued over $1.05/liter:
30 Red........................................................ liters
45 White...................................................... liters
60 Other...................................................... liters
2204.22.40 00 Of an alcoholic strength by volume over 14
percent vol.......................................................... liters.......... 22.4¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
9.9¢/liter (JO)
In containers holding over 4 liters but not over 10
liters:
2204.22.60 00 Of an alcoholic strength by volume not over
14 percent vol..................................................... liters.......... 14¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
6.2¢/liter (JO)
2204.22.80 00 Of an alcoholic strength by volume over 14
percent vol.......................................................... liters.......... 22.4¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
9.9¢/liter (JO)
2204.29 Other:
2204.29.61 00 Of an alcoholic strength by volume not over 14
percent vol................................................................. liters.......... 14¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
6.2¢/liter (JO)
2204.29.81 00 Of an alcoholic strength by volume over 14 percent
vol............................................................................... liters.......... 22.4¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
9.9¢/liter (JO)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-9
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2204 (con.) Wine of fresh grapes, including fortified wines; grape must
other than that of heading 2009: (con.)
2204.30.00 00 Other grape must................................................................... liters.......... 4.4¢/liter + Free (A+, AU, BH, 18.5¢/liter +
pf.liters 31.4¢/pf. liter
4/
CA, CL, CO, D, E, $1.32/pf.
IL, KR, MA, MX, liter
4/

OM, P, PA, PE,

SG)
1.9¢/liter + 13.9¢/pf.
4/
liter (JO)
2205 Vermouth and other wine of fresh grapes flavored with plants
or aromatic substances:
2205.10 In containers holding 2 liters or less:
2205.10.30 00 Vermouth.......................................................................... liters.......... 3.5¢/liter4/ Free (A, AU, BH, 33¢/ liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
1.5¢/liter (JO)
2205.10.60 00 Other................................................................................. liters.......... 4.2¢/liter4/ Free (A, AU, BH, 33¢/ liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
1.8¢/liter (JO)
2205.90 Other:
Vermouth:
2205.90.20 00 In containers each holding over 2 liters but not over
4 liters........................................................................ liters.......... 3.5¢/liter4/ Free (A, AU, BH, 33¢/liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
1.5¢/liter (JO)
2205.90.40 00 In containers each holding over 4 liters.................. liters.......... 3.8¢/liter4/ Free (A+, AU, BH, 33¢/liter4/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
1.6¢/liter (JO)
2205.90.60 00 Other................................................................................. liters.......... 4.2¢/liter4/ Free (A, AU, BH, 33¢/liter
4/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
4/
1.8¢/liter (JO)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-10
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2206.00 Other fermented beverages (for example, cider, perry, mead,
sakè); mixtures of fermented beverages and mixtures of
fermented beverages and non-alcoholic beverages, not
elsewhere specified or included:
2206.00.15 Cider, whether still or sparkling............................................ .................. 0.4¢/liter5/ Free (A, AU, BH, 1.3¢/liter
5/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
5/
0.1¢/liter (JO)
10 Hard cider as described in statistical note 3 to this
chapter.............................................................................. liters
20 Other................................................................................. liters
2206.00.30 00 Prune wine.............................................................................. liters.......... 3.1¢/liter + Free (A+, AU, BH, 18.5¢/ liter +
pf.liters 22.1¢/pf. liter on CA, CL, CO, D, E, $1.32/pf. liter
ethyl alcohol IL, KR, MA, MX, on ethyl
5/
content OM, P, PA, PE, alcohol
SG) content
5/

1.3¢/liter + 9.8¢/pf.
liter on ethyl alcohol
5/
content (JO)
2206.00.45 00 Rice wine or sakè................................................................... liters.......... 3¢/liter5/1/ Free (A, AU, BH, 33¢/liter
5/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
5/
1.3¢/liter (JO)
Other:
2206.00.60 00 Effervescent wine............................................................ liters.......... 13.9¢/liter5/ Free (A+, AU, BH, $1.59/liter5/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
5/
6.1¢/liter (JO)
2206.00.90 00 Other................................................................................. liters.......... 4.2¢/liter5/1/ Free (A*, AU, BH, 33¢/liter5/
CA, CL, CO, D, E,
IL, KR, MA, MX,
OM, P, PA, PE,
SG)
5/
1.8¢/liter (JO)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-11
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2207 Undenatured ethyl alcohol of an alcoholic strength by volume
of 80 percent vol. or higher; ethyl alcohol and other spirits,
denatured, of any strength:
2207.10 Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 percent vol. or higher:
2207.10.30 00 For beverage purposes.................................................. pf.liters...... 18.9¢/pf.liter5/1/ Free (A*, BH, CA, $1.32/pf. liter
5/

CL, CO, D, E, IL,

JO, KR, MA, MX,
OM, P, PA, PE,
SG)
5/
3¢/pf. liter (AU)
2207.10.60 For nonbeverage purposes............................................ .................. 2.5%5/1/ Free (A+, AU, BH, 20%5/
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PE,
SG)
See 9822.09.22-
5/
9822.09.24 (PA)
10 For fuel use................................................................ liters
90 Other.......................................................................... liters
2207.20.00 Ethyl alcohol and other spirits, denatured, of any
strength................................................................................... .................. 1.9%5/6/ Free (A+, AU, BH, 20%5/6/
CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PE,
SG)
See 9822.09.22-
5/6/
9822.09.24 (PA)
10 For fuel use...................................................................... liters
90 Other................................................................................. liters
2208 Undenatured ethyl alcohol of an alcoholic strength by volume
of less than 80 percent vol.; spirits, liqueurs and other spirituous
beverages:
2208.20 Spirits obtained by distilling grape wine or grape marc
(grape brandy):
2208.20.10 00 Pisco and singani............................................................ pf.liters...... Free5/ $1.78/pf. liter
5/

Other:
In containers each holding not over 4 liters:
2208.20.20 00 Valued not over $2.38/liter................................ pf.liters...... Free5/ $2.35/pf. liter
5/

2208.20.30 00 Valued over $2.38 but not over $3.43/liter...... pf.liters...... Free5/ $2.35/pf. liter
5/

2208.20.40 00 Valued over $3.43/liter...................................... pf.liters...... Free5/ $2.35/pf. liter

5/

In containers each holding over 4 liters:

2208.20.50 00 Valued not over $2.38/liter................................ pf.liters...... Free5/ $1.32/pf. liter
5/

2208.20.60 00 Valued over $2.38/liter...................................... pf.liters...... Free5/ $1.32/pf. liter

5/
 Harmonized Tariff Schedule of the United States (2019) Revision 1
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22-12
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2208 (con.) Undenatured ethyl alcohol of an alcoholic strength by volume
of less than 80 percent vol.; spirits, liqueurs and other spirituous
beverages: (con.)
2208.30 Whiskies:
2208.30.30 Irish and Scotch............................................................... .................. Free5/ $1.99/pf. liter
5/

30 In containers each holding not over 4 liters........... pf.liters

60 In containers each holding over 4 liters.................. pf.liters
2208.30.60 Other................................................................................. .................. Free5/ $2.04/pf. liter
5/

Bourbon:
20 In containers each holding not over 4 liters..... pf.liters
40 In containers each holding over 4 liters........... pf.liters
Other:
In containers each holding not over 4 liters:
55 Rye................................................................ pf.liters
65 Other............................................................. pf.liters
In containers each holding over 4 liters:
75 Rye................................................................ pf.liters
85 Other............................................................. pf.liters
2208.40 Rum and other spirits obtained by distilling fermented
sugar-cane products:
In containers each holding not over 4 liters:
2208.40.20 00 Valued not over $3 per proof liter........................... pf.liters...... 23.7¢/pf.liter7/ Free (A+, BH, CA, $1.32/pf. liter
7/

CL, D, E, IL, KR,

MX, OM, P, PA,
PE, SG)
1.6¢/pf. liter (MA)
3.7¢/pf. liter (AU)
10.5¢/pf. liter (JO)
7/
11¢/pf. liter (CO)
2208.40.40 00 Valued over $3 per proof liter.................................. pf.liters...... Free7/ $1.32/pf. liter
7/

In containers each holding over 4 liters:

2208.40.60 00 Valued not over 69¢ per proof liter......................... pf.liters...... 23.7¢/pf.liter7/ Free (A+, BH, CA, $1.32/pf. liter
7/

CL, D, E, IL, KR,

MX, OM, P, PA,
SG)
1.6¢/pf. liter (MA)
3.7¢/pf. liter (AU)
6.3¢/pf. liter (PE)
10.5¢/pf.liter (JO)
7/
11¢/pf. liter (CO)
2208.40.80 00 Valued over 69¢ per proof liter................................ pf.liters...... Free7/ $1.32/pf. liter
7/

2208.50.00 Gin and Geneve..................................................................... .................. Free7/ $1.99/pf. liter

7/

30 In containers each holding not over 4 liters.................. pf.liters

60 In containers each holding over 4 liters........................ pf.liters
2208.60 Vodka:
In containers each holding not over 4 liters:
2208.60.10 00 Valued not over $2.05/liter....................................... pf.liters...... Free7/ $1.78/pf. liter
7/

2208.60.20 00 Valued over $2.05/liter............................................. pf.liters...... Free7/ $1.78/pf. liter

7/

2208.60.50 00 In containers each holding over 4 liters........................ pf.liters...... Free7/ $1.32/pf. liter
7/

2208.70.00 Liqueurs and cordials............................................................ .................. Free7/ $3.08/pf. liter

7/

30 In containers each holding not over 4 liters.................. pf.liters

60 In containers each holding over 4 liters........................ pf.liters
 Harmonized Tariff Schedule of the United States (2019) Revision 1
Annotated for Statistical Reporting Purposes
IV
22-13
Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
2208 (con.) Undenatured ethyl alcohol of an alcoholic strength by volume
of less than 80 percent vol.; spirits, liqueurs and other spirituous
beverages: (con.)
2208.90 Other:
2208.90.01 00 Aquavit.............................................................................. pf.liters...... Free7/ $1.99/pf. liter
7/

Bitters:
2208.90.05 00 Not fit for use as beverages.................................... pf.liters...... Free7/ $1.32/pf. liter
7/

2208.90.10 00 Fit for use as beverages.......................................... pf.liters...... Free7/ $1.32/pf. liter

7/

Brandy:
Slivovitz:
Valued not over $3.43/liter:
2208.90.12 00 In containers each holding not over 4
liters.............................................................. pf.liters...... Free7/ $2.35/pf. liter
7/

2208.90.14 00 In containers each holding over 4 liters..... pf.liters...... Free7/ $1.32/pf. liter
7/

2208.90.15 00 Valued over $3.43/liter...................................... pf.liters...... Free7/ $2.35/pf. liter

7/

Other:
In containers each holding not over 4 liters:
2208.90.20 00 Valued not over $2.38/liter......................... pf.liters...... Free7/ $2.35/pf. liter
7/

2208.90.25 00 Valued over $2.38 but not over

$3.43/liter..................................................... pf.liters...... Free7/ $2.35/pf. liter
7/

2208.90.30 00 Valued over $3.43/liter............................... pf.liters...... Free7/ $2.35/pf. liter

7/

In containers each holding over 4 liters:

2208.90.35 00 Valued not over $2.38/liter......................... pf.liters...... Free7/ $1.32/pf. liter
7/

2208.90.40 00 Valued over $2.38/liter............................... pf.liters...... Free7/ $1.32/pf. liter

7/

2208.90.46 Kirschwasser and ratafia................................................ .................. Free7/ $3.08/pf. liter

7/

30 In containers each holding not over 4 liters........... pf.liters

60 In containers each holding over 4 liters.................. pf.liters
Tequila:
2208.90.50 00 In containers each holding not over 4 liters........... pf.liters...... Free7/ $1.68/pf. liter
7/

2208.90.55 00 In containers each holding over 4 liters.................. pf.liters...... Free7/ $1.32/pf. liter
7/

2208.90.71 00 Imitations of brandy and other spirituous beverages... pf.liters...... Free7/ $2.35/pf. liter
7/

Other:
Spirits:
2208.90.72 00 Mezcal in containers each holding not over 4
liters..................................................................... pf.liters...... Free7/ $1.78/pf. liter
7/

2208.90.75 00 Other................................................................... pf.liters...... Free7/ $1.78/pf. liter

7/

2208.90.80 00 Other.......................................................................... pf.liters...... 21.1¢/pf.liter7/ Free (A, AU, BH, $4.05/pf. liter
7/

CA, CL, CO, D, E,

IL, KR, MA, MX,
OM, P, PA, PE,
SG)
7/
9.3¢/pf.liter (JO)
2209.00.00 00 Vinegar and substitutes for vinegar obtained from acetic
acid................................................................................................. pf.liters...... 0.5¢/pf.liter1/ Free (A*, AU, BH, 2.1¢/pf.liter
liters CA, CL, CO, D, E,
IL, JO, KR, MA,
MX, OM, P, PA,
PE, SG)
 Harmonized Tariff Schedule of the United States (2019) Revision 1
Annotated for Statistical Reporting Purposes
IV
Endnotes--page 22 - 14
1/ See 9903.88.03.
2/ See subheadings 9904.04.50-9904.05.01.
3/ Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5051).
4/ Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5041).
5/ Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
6/ For ethyl alcohol or a mixture thereof from CBERA beneficiaries, see section 423 of the Tax Reform Act of 1986, as amended (19
U.S.C. 2703,note); for ethyl alcohol or a mixture thereof from DR-CAFTA beneficiaries, see section 201 (a)(3)(B)(ii) of the DR-CAFTA
Implementation Act (19 U.S.C. 4031 (a)(3)(B)(ii) ).”
7/ Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001).