Analysis
HTS 2208.40.40 covers valued over $3 per proof liter under heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent…).
There is no general-rate duty on this line, which puts it with roughly 87% of the 39 tariff lines in chapter 22 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 2208.40.20 (valued not over $3 per proof liter, 23.7¢/pf.liter), 2208.40.60 (valued not over 69¢ per proof liter, 23.7¢/pf.liter) and 2208.40.80 (valued over 69¢ per proof liter, duty-free).
Census statistics map these goods to NAICS 312140 (Distilleries), an industry of 1,349 US establishments employing 26,177 people, the industry a domestic producer of these goods reports under.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2208.40.20 | Valued not over $3 per proof liter | 23.7¢/pf.liter |
| 2208.40.60 | Valued not over 69¢ per proof liter | 23.7¢/pf.liter |
| 2208.40.80 | Valued over 69¢ per proof liter | Free |