HTS subheading · chapter 22
2206.00
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
Analysis
Subheading 2206.00 covers other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic…, within heading 2206. 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 5 US tariff lines below it are national.
The US splits it as follows: 2206.00.15 for cider, whether still or sparkling (0.4¢/liter), 2206.00.30 for other fermented beverages (for example, cider, perry, mead, sakè)… (3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content), 2206.00.45 for other fermented beverages (for example, cider, perry, mead, sakè)… (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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2206.00.15 | Cider, whether still or sparkling | 0.4¢/liter |
| 2206.00.30 | 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: prune wine | 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content |
| 2206.00.45 | 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: rice wine or sakè | 3¢/liter |
| 2206.00.60 | Other: effervescent wine | 13.9¢/liter |
| 2206.00.90 | Other: other | 4.2¢/liter |