Analysis
Subheading 2204.29 covers other, 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 2 US tariff lines below it are national.
The US splits it as follows: 2204.29.61 for of an alcoholic strength by volume not over 14 percent vol. (14¢/liter) and 2204.29.81 for of an alcoholic strength by volume over 14 percent vol (22.4¢/liter).
2 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.
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.
Goods only reach 2204.29 once they fall within heading 2204 (wine of fresh grapes, including fortified wines; grape must other than that of heading…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2204.29.61 | Of an alcoholic strength by volume not over 14 percent vol. | 14¢/liter |
| 2204.29.81 | Of an alcoholic strength by volume over 14 percent vol | 22.4¢/liter |