2208

Analysis

Heading 2208 of the Harmonized Tariff Schedule covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages. It divides into 7 six-digit subheadings and 35 eight-digit tariff lines, with 47 ten-digit statistical suffixes below them.

Every one of its 35 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

3 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.

The largest subheadings are 2208.90 (other, 18 lines), 2208.20 (spirits obtained by distilling grape wine or…, 6 lines), 2208.40 (rum and other spirits obtained by distilling…, 4 lines) and 2208.60 (vodka, 3 lines).

By Census's concordance, most of its statistical lines are made by Distilleries (312140) and Wineries (312130). Those are the NAICS industries a US producer of these goods would report under.