2208.30.30.60 - In containers each holding over 4 liters

This HTS category encompasses whiskies, specifically Irish and Scotch varieties, when they are packaged in containers with a capacity exceeding 4 liters. This classification is relevant for bulk shipments or larger retail formats of these well-known spirits, intended for distribution or further processing.

The key differentiator for this classification lies in the container size. It is distinct from its sibling category, 2208.30.30.30, which specifically covers Irish and Scotch whiskies in containers holding 4 liters or less. Therefore, when classifying these spirits, the volume of the individual container is the primary criterion for selection between these two subheadings.

As this is a leaf node, there are no further subdivisions. Classification under 2208.30.30.60 is final once the product is identified as Irish or Scotch whisky and is confirmed to be presented in containers larger than 4 liters. This designation ensures accurate reporting and tariff application for significant volumes of these popular spirituous beverages.