Analysis
HTS 2206.00.15 covers cider, whether still or sparkling under heading 2206 (other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in litres.
The general rate is 0.4¢/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 0.4¢/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: 0.1¢/liter for JO.
For statistics it divides in two: 2206.00.15.10 for hard cider as described in statistical note 3 to this… and 2206.00.15.20 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |