2208.20

Analysis

Subheading 2208.20 covers spirits obtained by distilling grape wine or grape marc (grape brandy), within heading 2208. 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 6 US tariff lines below it are national.

Every one of its 6 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 2208.20.10 for spirits obtained by distilling grape wine or grape marc (grape… (duty-free), 2208.20.20 for valued not over $2.38/liter (duty-free), 2208.20.30 for valued over $2.38 but not over $3.43/liter (duty-free), 2208.20.40 for valued over $3.43/liter (duty-free), 2208.20.50 for valued not over $2.38/liter (duty-free) and 2208.20.60 for valued over $2.38/liter (duty-free).

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.