2208.20.50.00 - Valued not over $2.38/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 | $1.32/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.20.50.00, specifically classifies grape brandy that is bottled in containers exceeding four liters and has a declared value of not more than $2.38 per liter. This includes various types of grape brandy such as Armagnac, Cognac, and other distilled spirits derived from wine or grape pomace, provided they meet the volume and value criteria. The crucial elements for classification under this subheading are the origin of the spirit (distilled from grape wine or marc), its packaging size (over 4 liters), and its unit value.
The primary distinction of this category from its sibling, 2208.20.60.00, lies solely in the unit value. While both subheadings pertain to grape brandy in containers over 4 liters, 2208.20.50.00 applies to those valued at $2.38 per liter or less, whereas 2208.20.60.00 covers grape brandy exceeding that value threshold. This price point serves as the decisive factor when classifying bulk quantities of grape brandy.
As this is a leaf node within the HTS, there are no further subcategories under 2208.20.50.00. Therefore, classification into this specific subheading is final, contingent upon meeting all the outlined criteria, including the undenatured ethyl alcohol content, the method of production from grape wine or marc, the container size, and the stipulated per-liter valuation. Importers and exporters must meticulously verify these attributes to ensure accurate customs declarations.