2208.60 - Vodka:

This HTS category, 2208.60, specifically covers Vodka. Vodka is a distilled beverage produced primarily from fermented grains (such as wheat, rye, or corn) or potatoes. Its defining characteristic is its neutrality; it is typically filtered to remove flavor and aroma, resulting in a clear, colorless spirit with a high alcohol content.

Vodka is differentiated from its sibling categories by its raw ingredients and production process. Unlike whiskies (2208.30), which are derived from malted grains and aged in wooden casks, or rum (2208.40), which is made from fermented sugar-cane products, vodka's production emphasizes a neutral spirit profile. Similarly, gin and geneve (2208.50.00) are characterized by the addition of juniper berries and other botanicals during distillation, a process distinct from the neutral spirit aim of vodka. Grape-based spirits like brandy (2208.20) and liqueurs (2208.70.00) also have unique origins and flavor profiles that clearly distinguish them.

Within the 2208.60 classification, further subdivisions are made based on the packaging size. Subcategories distinguish between vodka in containers holding not over 4 liters and those exceeding this capacity, a common practice in customs classifications to address varying trade volumes and regulatory considerations. This distinction aids in the accurate reporting and duty assessment of imported vodka.