Analysis
HTS 2208.90.46 covers kirschwasser and ratafia 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: 2208.90.46.30 for in containers each holding not over 4 liters and 2208.90.46.60 for in containers each holding over 4 liters. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 87% of the 39 tariff lines in chapter 22, a useful check when a neighbouring dutiable line is a candidate. 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 312130 (Wineries), an industry of 4,560 US establishments employing 65,478 people. That concordance is how imports of this line are compared with US output.
All 17 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 |
|---|---|---|
| 2208.90.01 | 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 |
| 2208.90.50 | 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 |