2204

Analysis

Heading 2204 of the Harmonized Tariff Schedule covers wine of fresh grapes, including fortified wines; grape must other than that of heading 2009. It divides into 5 six-digit subheadings and 13 eight-digit tariff lines, with 29 ten-digit statistical suffixes below them.

13 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 largest subheadings are 2204.21 (in containers holding 2 liters or less, 5 lines), 2204.22 (in containers holding more than 2 liters but not…, 4 lines), 2204.29 (other, 2 lines) and 2204.10 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Wineries (312130). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.