2204.10.00 - Sparkling wine

This HTS category, 2204.10.00, specifically covers sparkling wines. Sparkling wine is defined as wine that has significant levels of carbon dioxide, either naturally produced during fermentation or artificially injected. This effervescence is a key characteristic distinguishing it from still wines. The category encompasses a wide range of wines from any grape variety that possess this effervescence, regardless of origin, color, or specific winemaking techniques, as long as they are derived from fresh grapes.

When classifying within the broader heading of "Wine of fresh grapes," it is crucial to distinguish 2204.10.00 from its siblings. The sibling category, 2204.20.00 (Other wine; grape must with fermentation prevented or arrested by the addition of alcohol), and 2204.30.00 (Other grape must), cover still wines and grape must, respectively. Therefore, the presence of characteristic carbonation is the primary determinant for classification under 2204.10.00, differentiating it from non-sparkling grape products.

Further classification of sparkling wine under 2204.10.00 is based on its value. The subcategories, 2204.10.00.30 and the unnamed category for wines valued over $1.59/liter, provide a tiered system for customs valuation. This subdivision allows for differentiated duty rates or statistical tracking based on the economic value of the imported sparkling wine, with the threshold set at $1.59 per liter.