Analysis
HTS 2204.29.61 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…).
The general rate is 14¢/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 14¢/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: 6.2¢/liter for JO.
Census statistics map these goods to NAICS 312130 (Wineries), an industry of 4,560 US establishments employing 65,478 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2204.10.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: sparkling wine | 19.8¢/liter |
| 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 |
| 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 |
| 2204.29.81 | Of an alcoholic strength by volume over 14 percent vol | 22.4¢/liter |
| 2204.30.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: other grape must | 4.4¢/liter + 31.4¢/pf. liter |