Analysis
HTS 2207.10.30 covers for beverage purposes under heading 2207 (undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or…).
The general rate is 18.9¢/pf.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 12 others can enter duty-free instead of paying 18.9¢/pf.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.
The other lines in the same group are 2207.10.60 (for nonbeverage purposes, 2.5%) and 2207.20.00 (ethyl alcohol and other spirits, denatured, of any strength, 1.9%).
Census statistics map these goods to NAICS 312140 (Distilleries), an industry of 1,349 US establishments employing 26,177 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2207.10.60 | For nonbeverage purposes | 2.5% |
| 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength | 1.9% |