Analysis
HTS 2205.90.60 covers other: other under heading 2205 (vermouth and other wine of fresh grapes flavored with plants or aromatic substances).
The general rate is 4.2¢/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 4.2¢/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: 1.8¢/liter for JO.
The other lines in the same group are 2205.90.20 (in containers each holding over 2 liters but not over 4…, 3.5¢/liter) and 2205.90.40 (in containers each holding over 4 liters, 3.8¢/liter).
Census statistics map these goods to NAICS 312130 (Wineries), an industry of 4,560 US establishments employing 65,478 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2205.90.20 | In containers each holding over 2 liters but not over 4 liters | 3.5¢/liter |
| 2205.90.40 | In containers each holding over 4 liters | 3.8¢/liter |