HTS chapter · section IV
Chapter 22
Prepared foodstuffs, beverages and tobacco
Chapter 22 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 9 headings and 76 eight-digit tariff lines.
The spread of 17.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
34 of its 39 lines with a percentage rate are duty-free at the general rate (87%) and 5 are dutiable, from duty-free up to 17.5%. The median line pays duty-free.
37 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80…), with 35 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 9 headings is entirely duty-free at the general rate: 2203 (beer made from malt).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow | 2 | 1 | duty-free |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not… | 11 | 0 | 17.5% |
| 2203 | Beer made from malt | 1 | 1 | duty-free |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 13 | 0 | – |
| 2205 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances | 5 | 0 | – |
| 2206 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic… | 5 | 0 | – |
| 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 | 3 | 0 | 2.2% |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages | 35 | 32 | duty-free |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 1 | 0 | – |