2208.30.60.20 - In containers each holding not over 4 liters 🖩
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 | $2.04/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 2208.30.60.20, specifically classifies Bourbon whisky that is packaged in containers each holding a volume of not over 4 liters. This classification is relevant for imported or exported Bourbon intended for retail or individual consumption where smaller packaging sizes are prevalent. The focus here is on the specific presentation of the spirit for the market, distinguishing it based on its unit of sale.
It is crucial to differentiate this subcategory from its sibling, 2208.30.60.40, which covers Bourbon whisky presented in containers exceeding 4 liters in volume. The primary distinguishing factor is the maximum volume per container. This distinction is vital for applying correct duties and regulations, as different packaging sizes may be subject to varying excise taxes or trade policies.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is final and determined by the nature of the product (Bourbon whisky) and its specific packaging size (not over 4 liters per container). Understanding these parameters is essential for accurate customs declarations and compliance.