2208.90.80

Analysis

HTS 2208.90.80 covers other: other 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.

The general rate is 21.1¢/pf.liter, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 21.1¢/pf.liter. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 9.3¢/pf.liter for JO.

For statistics it divides in two: 2208.90.80.10 for premixed cocktails or other mixed beverages, ready to… and 2208.90.80.20 for other. Both pay the same duty; the suffix records which kind was imported.