Analysis
HTS 2208.60.10 covers valued not over $2.05/liter under heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 87% of the 39 tariff lines in chapter 22. 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 2208.60.20 (valued over $2.05/liter, duty-free) and 2208.60.50 (in containers each holding over 4 liters, duty-free).
Census statistics map these goods to NAICS 312140 (Distilleries), an industry of 1,349 US establishments employing 26,177 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2208.60.20 | Valued over $2.05/liter | Free |
| 2208.60.50 | In containers each holding over 4 liters | Free |