2204.21.60.00 - If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Marsala" and if so designated on the approved label 🖩

This HTS category, 2204.21.60.00, specifically classifies wines of fresh grapes, including fortified wines, that are presented in containers holding two liters or less. The crucial defining characteristic for this classification is that the wine must be officially designated as "Marsala" on its approved label, and this designation must be in accordance with regulations set forth by the United States Internal Revenue Service. This ensures that only genuine Marsala wines, meeting specific U.S. regulatory requirements for labeling, fall under this subcategory.

This subcategory distinguishes itself from its sibling, 2204.21.80 ("Other"), by its highly specific and regulated designation. While other wines within the "in containers holding 2 liters or less" and "of an alcoholic strength by volume over 14 percent vol." context are covered by the "Other" category, this particular subcategory is reserved exclusively for Marsala wines that meet the aforementioned IRS labeling and designation criteria. Therefore, the presence of the "Marsala" designation on the approved label, verified by IRS regulations, is the sole differentiator.

As this is a leaf node within the HTS classification structure, there are no further subcategories. Classification terminates at this level for qualifying Marsala wines. The focus for customs professionals and importers/exporters is to ensure that the product is indeed a wine of fresh grapes, fortified, packaged in containers of 2 liters or less, has an alcoholic strength exceeding 14 percent by volume, and crucially, bears the "Marsala" designation on its approved label in compliance with U.S. Internal Revenue Service regulations.