2208.30 - Whiskies:

Category 2208.30 specifically classifies "Whiskies," which are spirituous beverages produced by the distillation of fermented grain mash, typically barley, corn, rye, or wheat. The defining characteristic of whiskies is their maturation in wooden casks, which imparts distinct flavors and colors. This category falls under the broader heading 2208, which encompasses undenatured ethyl alcohol and various other spirituous beverages.

Distinguishing whiskies from their sibling categories at this level is crucial for accurate classification. Unlike 2208.20 (Grape brandy), 2208.40 (Rum), 2208.50 (Gin), 2208.60 (Vodka), or 2208.70 (Liqueurs), whiskies are derived from grain, not grapes or sugar-cane products, and are not flavored or sweetened in the manner of liqueurs. The raw materials, distillation process, and aging requirements differentiate whiskies significantly from these other spirit categories.

Within the 2208.30 classification, further subdivisions exist to account for specific types of whisky. The subcategories 2208.30.30 (Irish and Scotch) and 2208.30.60 (Other) recognize the distinct production methods, regional origins, and regulatory definitions associated with Scotch and Irish whiskies. This allows for a more granular classification based on geographical origin and specific production standards, further refining the identification of these globally recognized spirits.