2208.60

Analysis

Subheading 2208.60 covers vodka, 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 3 US tariff lines below it are national.

Every one of its 3 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: 2208.60.10 for valued not over $2.05/liter (duty-free), 2208.60.20 for valued over $2.05/liter (duty-free) and 2208.60.50 for in containers each holding over 4 liters (duty-free).

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

Goods only reach 2208.60 once they fall within heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.