Analysis
Subheading 2204.21 covers in containers holding 2 liters or less, within heading 2204. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
The US splits it as follows: 2204.21.20 for in containers holding 2 liters or less: effervescent wine (19.8¢/liter), 2204.21.30 for if entitled under regulations of the United States Internal Revenue… (6.3¢/liter), 2204.21.50 for of an alcoholic strength by volume not over 14 percent vol.: other (6.3¢/liter), 2204.21.60 for if entitled under regulations of the United States Internal Revenue… (5.3¢/liter) and 2204.21.80 for of an alcoholic strength by volume over 14 percent vol.: other (16.9¢/liter).
5 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2204.21.20 | In containers holding 2 liters or less: effervescent wine | 19.8¢/liter |
| 2204.21.30 | 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 | 6.3¢/liter |
| 2204.21.50 | Of an alcoholic strength by volume not over 14 percent vol.: other | 6.3¢/liter |
| 2204.21.60 | 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 | 5.3¢/liter |
| 2204.21.80 | Of an alcoholic strength by volume over 14 percent vol.: other | 16.9¢/liter |