2208.20.40.00 - Valued over $3.43/liter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $2.35/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers grape brandy, specifically those obtained by distilling grape wine or grape marc, when packaged in containers holding no more than 4 liters. The key defining characteristic for this subheading is its value.
This category is distinguished from its sibling categories primarily by its valuation. It specifically applies to grape brandy valued at over $3.43 per liter. This differentiates it from 2208.20.20.00, which covers grape brandy valued at $2.38 per liter or less, and 2208.20.30.00, which applies to grape brandy valued over $2.38 but not exceeding $3.43 per liter. Therefore, the price per liter is the critical factor in determining the correct classification.
As this is a leaf node within the HTS, there are no further subdivisions. All qualifying grape brandy, packaged in containers of 4 liters or less and meeting the specified value threshold, will be classified under this code.