2208.30.60.40 - In containers each holding over 4 liters

This classification pertains to bourbon, a specific type of whiskey, when packaged in containers with a capacity exceeding four liters. Bourbon is an American whiskey that must be produced in the United States and is made primarily from corn (at least 51%), aged in new, charred oak barrels, and bottled at a minimum of 80 proof (40% alcohol by volume). The key defining characteristic for this particular HTS code is the volume of the individual container.

Distinguishing this category from its sibling, 2208.30.60.20, is crucial for accurate classification. The sibling category covers bourbon in containers holding not over four liters. Therefore, the determining factor between these two subheadings is solely the volume of the individual packaging unit. Both classifications apply to bourbon whiskey meeting all other statutory definitions of bourbon.

As this is a leaf node within the HTS structure, there are no further subdivisions. Classification is complete once the product is identified as bourbon whiskey and the container volume is confirmed to be over four liters. Examples of such packaging could include larger jugs, carafes, or industrial-sized containers, as opposed to the smaller bottles typically found in retail settings.