2206

Analysis

Heading 2206 of the Harmonized Tariff Schedule covers other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. It has 5 tariff lines.

Its lines are 2206.00.15 for cider, whether still or sparkling (0.4¢/liter), 2206.00.30 for other fermented beverages (for example, cider, perry, mead… (3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content), 2206.00.45 for other fermented beverages (for example, cider, perry, mead… (3¢/liter), 2206.00.60 for other: effervescent wine (13.9¢/liter) and 2206.00.90 for other: other (4.2¢/liter).

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.

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.