HTS subheading · chapter 22
2204.22
In containers holding more than 2 liters but not more than 10 liters
Analysis
Subheading 2204.22 covers in containers holding more than 2 liters but not more than 10 liters, 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 4 US tariff lines below it are national.
The US splits it as follows: 2204.22.20 for of an alcoholic strength by volume not over 14 percent vol (8.4¢/liter), 2204.22.40 for of an alcoholic strength by volume over 14 percent vol (22.4¢/liter), 2204.22.60 for of an alcoholic strength by volume not over 14 percent vol. (14¢/liter) and 2204.22.80 for of an alcoholic strength by volume over 14 percent vol (22.4¢/liter).
4 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 |
|---|---|---|
| 2204.22.20 | Of an alcoholic strength by volume not over 14 percent vol | 8.4¢/liter |
| 2204.22.40 | Of an alcoholic strength by volume over 14 percent vol | 22.4¢/liter |
| 2204.22.60 | Of an alcoholic strength by volume not over 14 percent vol. | 14¢/liter |
| 2204.22.80 | Of an alcoholic strength by volume over 14 percent vol | 22.4¢/liter |