2208.40.40.00 - Valued over $3 per proof liter 🖩
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 | $1.32/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2208.40.40.00, specifically classifies rum and other spirits derived from the distillation of fermented sugar-cane products, when presented in containers with a capacity not exceeding 4 liters and when valued at more than $3 per proof liter. This means that while the product's origin is sugar-cane fermentation and it's packaged in smaller volumes, its higher value per proof liter is the defining characteristic for this particular classification.
The crucial distinction for this category lies in its value threshold. It directly contrasts with the sibling category 2208.40.20.00, which covers similar sugar-cane derived spirits in containers not over 4 liters but valued at $3 or less per proof liter. Therefore, importers and exporters must carefully determine the per-proof-liter value to ensure accurate classification and compliance with duty rates.
As this is a leaf node, there are no further subdivisions under 2208.40.40.00. The classification is finalized once the product meets the criteria of being rum or a similar sugar-cane distilled spirit, packaged in containers up to 4 liters, and exceeding the specified value per proof liter. Examples would include premium brands of aged rum or artisanal sugarcane spirits bottled in smaller, higher-value formats.