Analysis
Subheading 2208.90 covers other, 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 18 US tariff lines below it are national.
Every one of its 18 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.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 18 lines start with 2208.90.01 (other: aquavit), 2208.90.05 (not fit for use as beverages), 2208.90.10 (fit for use as beverages) and 2208.90.12 (in containers each holding not over 4 liters); the full list is in the table below.
By Census's concordance, most of its statistical lines are made by Wineries (312130) and Distilleries (312140). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |