2205

Analysis

Heading 2205 of the Harmonized Tariff Schedule covers vermouth and other wine of fresh grapes flavored with plants or aromatic substances. It divides into 2 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

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.

The largest subheadings are 2205.90 (other, 3 lines) and 2205.10 (in containers holding 2 liters or less, 2 lines).

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.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.