Analysis
HTS 2208.90.71 covers imitations of brandy and other spirituous beverages under heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent…).
There is no general-rate duty on this line, which puts it with roughly 87% of the 39 tariff lines in chapter 22 that are also free. 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, the industry a domestic producer of these goods reports under.
All 17 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 |
|---|---|---|
| 2208.90.01 | 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 |
| 2208.90.72 | 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 |