2208.40.80.00 - Valued over 69¢ 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, 2208.40.80.00, specifically covers rum and other spirits derived from the distillation of fermented sugar-cane products, which are packaged in containers exceeding 4 liters in volume. The defining characteristic for this classification is the valuation of these spirits at over 69 US cents per proof liter. This pricing threshold is a critical factor for accurate classification within this specific subcategory.
This classification is distinguished from its sibling, 2208.40.60.00, solely by the unit value. While both categories encompass rum and similar spirits from sugar-cane in containers over 4 liters, 2208.40.60.00 applies to products valued at 69 US cents or less per proof liter. Therefore, importers and exporters must carefully determine the per-proof-liter value to correctly assign goods to either 2208.40.80.00 or its sibling.
As this is a leaf node in the HTS classification system, there are no further subcategories to explore. The classification is complete at this level based on the product type (rum and sugar-cane spirits), packaging volume (over 4 liters), and the specific valuation criteria (over 69¢ per proof liter).