Analysis
HTS 2208.90.05 covers not fit for use as beverages 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.
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 17 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 |
|---|---|---|
| 2208.90.01 | Other: aquavit | 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 |