Analysis
HTS 2204.22.20 covers of an alcoholic strength by volume not over 14 percent vol under heading 2204 (wine of fresh grapes, including fortified wines; grape must other than that of heading…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in litres.
The general rate is 8.4¢/liter, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 8.4¢/liter. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 3.7¢/liter for JO.
The ten-digit suffixes separate red, white, red and white. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |