2204.21.50 - Other

This classification covers "Other" wines of fresh grapes, including fortified wines, and grape must with fermentation prevented or arrested by the addition of alcohol, specifically when presented in containers holding 2 liters or less. This broad "Other" designation signifies that the wine does not fall under more specific descriptions within heading 2204. It is important to distinguish this category from its sibling, 2204.21.30.00, which applies to wines explicitly designated as "Tokay" under U.S. Internal Revenue Service regulations and are so labeled.

The subcategories within 2204.21.50 further refine the classification based on value. The first subcategory, which is currently unspecified by an HTS code, will cover wines valued at $1.05 per liter or less. The second subcategory, also unspecified by an HTS code, will encompass wines with a value exceeding $1.05 per liter. This distinction is crucial for customs purposes, as import duties and taxes can vary based on the declared value of the product.