Analysis
HTS 2208.70.00 covers liqueurs and cordials under heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in pf.liters.
For statistics it divides in two: 2208.70.00.30 for in containers each holding not over 4 liters and 2208.70.00.60 for in containers each holding over 4 liters. Both pay the same duty; the suffix records which kind was imported.
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.
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 34 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2208.20.10 | Spirits obtained by distilling grape wine or grape marc (grape brandy): pisco and singani | Free |
| 2208.20.20 | Valued not over $2.38/liter | Free |
| 2208.20.30 | Valued over $2.38 but not over $3.43/liter | Free |
| 2208.20.40 | Valued over $3.43/liter | Free |
| 2208.20.50 | Valued not over $2.38/liter | Free |
| 2208.20.60 | Valued over $2.38/liter | Free |
| 2208.30.30 | Whiskies: irish and Scotch | Free |
| 2208.30.60 | Whiskies: other | Free |
| 2208.40.20 | Valued not over $3 per proof liter | 23.7¢/pf.liter |
| 2208.40.40 | Valued over $3 per proof liter | Free |
| 2208.40.60 | Valued not over 69¢ per proof liter | 23.7¢/pf.liter |
| 2208.40.80 | Valued over 69¢ per proof liter | Free |
| 2208.50.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: gin and Geneve | Free |
| 2208.60.10 | Valued not over $2.05/liter | Free |
| 2208.60.20 | Valued over $2.05/liter | Free |
| 2208.60.50 | In containers each holding over 4 liters | Free |
| 2208.90.01 | Other: aquavit | Free |
| 2208.90.05 | Not fit for use as beverages | Free |
| 2208.90.10 | Fit for use as beverages | Free |
| 2208.90.12 | In containers each holding not over 4 liters | Free |
| 2208.90.14 | In containers each holding over 4 liters | Free |
| 2208.90.15 | Valued over $3.43/liter | Free |
| 2208.90.20 | Valued not over $2.38/liter | Free |
| 2208.90.25 | Valued over $2.38 but not over $3.43/liter | Free |
| 2208.90.30 | Valued over $3.43/liter | Free |
| 2208.90.35 | Valued not over $2.38/liter | Free |
| 2208.90.40 | Valued over $2.38/liter | Free |
| 2208.90.46 | Kirschwasser and ratafia | Free |
| 2208.90.50 | In containers each holding not over 4 liters | Free |
| 2208.90.55 | In containers each holding over 4 liters | Free |
| 2208.90.71 | Imitations of brandy and other spirituous beverages | Free |
| 2208.90.72 | Mezcal in containers each holding not over 4 liters | Free |
| 2208.90.75 | Spirits: other | Free |
| 2208.90.80 | Other: other | 21.1¢/pf.liter |