2208.40.60.00 - Valued not over 69¢ per proof liter

This HTS category encompasses rum and other spirits derived from the distillation of fermented sugar-cane products, specifically when these spirits are packaged in containers holding more than four liters and have a value not exceeding 69 cents per proof liter. This classification is critical for determining applicable tariffs and import regulations for bulk shipments of certain rum-based spirits intended for industrial or commercial redistribution rather than direct retail sale in smaller formats. The key distinguishing factors for this classification are the origin of the spirit (sugar-cane products), the volume of the retail container (over 4 liters), and the specific value threshold per proof liter.

This category is distinguished from its sibling category, HTS code 2208.40.80.00, primarily by the valuation criterion. While both categories cover rum and other sugar-cane derived spirits in containers over four liters, this specific subcategory applies only when the per proof liter value is 69 cents or less. The sibling category, conversely, applies to spirits with a per proof liter value exceeding 69 cents. This distinction in value per proof liter is a crucial element for accurate customs declaration and duty assessment.

As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. Therefore, classification within 2208.40.60.00 relies solely on meeting the defined criteria of origin, container size, and the specified value per proof liter, without further subdivisions based on these characteristics.