2208.30.30 - Irish and Scotch
Sub-classifications
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2208 3030 30
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2208 3030 60
Overview
This HTS classification pertains to specific types of whiskies, namely Irish and Scotch whiskies. These are alcoholic beverages distilled from fermented grain mash, aged in wooden casks, and characterized by their distinct production methods and origins. Irish whiskey is typically triple-distilled and can be made from malted and unmalted barley, while Scotch whisky is usually double-distilled and must be produced in Scotland from malted barley, with specific aging requirements.
The classification 2208.30.30 distinguishes these specific types of whiskies from "Other" whiskies classified under 2208.30.60, which would encompass whiskies not meeting the specific definitions of Irish or Scotch, such as American Bourbon or Canadian Rye. The focus here is on the origin-specific requirements and traditional production methods that define Irish and Scotch whiskies.
Within this category, further subdivisions are made based on the packaging size of the containers. Subcategories 2208.30.30.30 and 2208.30.30.60 differentiate between whiskies packaged in containers holding not over 4 liters and those in containers holding over 4 liters, respectively. This distinction is a common factor in customs classifications for alcoholic beverages, impacting duties and regulations based on volume and presentation.