2208.40.20.00 - Valued not over $3 per proof liter 🖩

This HTS category, 2208.40.20.00, specifically classifies rum and other spirits derived from fermented sugar-cane products when presented in containers holding no more than 4 liters and valued at **not over $3 per proof liter**. This means that the price point per unit of alcohol content is a critical distinguishing factor for goods falling under this code. These products are essentially distilled spirits where the primary raw material is derived from sugar cane, such as molasses or sugar cane juice, and they are packaged for retail sale in smaller quantities.

The key differentiator for this subcategory, compared to its sibling 2208.40.40.00, is the **valuation threshold**. While both subcategories cover rum and similar sugar-cane spirits in containers not exceeding 4 liters, 2208.40.20.00 is exclusively for those products where the value per proof liter is $3 or less. Conversely, 2208.40.40.00 applies to identical spirit types but only when their value per proof liter exceeds $3. This distinction is crucial for applying specific duty rates and trade regulations that may be tied to the economic value of the imported spirits.

As this node represents a leaf node in the HTS classification, there are no further subcategories within 2208.40.20.00. Therefore, the classification is complete at this level, and importers must ensure that the product meets all preceding criteria, including being a rum or sugar-cane spirit, being in containers of 4 liters or less, and having a value not exceeding $3 per proof liter. This precise definition ensures accurate customs reporting and duty assessment for these specific types of alcoholic beverages.