Analysis
Subheading 2205.10 covers in containers holding 2 liters or less, within heading 2205. 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: 2205.10.30 for in containers holding 2 liters or less: vermouth (3.5¢/liter) and 2205.10.60 for in containers holding 2 liters or less: other (4.2¢/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 2205.10 once they fall within heading 2205 (vermouth and other wine of fresh grapes flavored with plants or aromatic substances). 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 |
|---|---|---|
| 2205.10.30 | In containers holding 2 liters or less: vermouth | 3.5¢/liter |
| 2205.10.60 | In containers holding 2 liters or less: other | 4.2¢/liter |