2208.60.20.00 - Valued over $2.05/liter
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $1.78/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading specifically classifies vodka that is packaged in containers holding no more than 4 liters and has a customs valuation exceeding $2.05 per liter. Vodka, as per its definition within Chapter 22, is characterized by being undenatured ethyl alcohol derived from the distillation of fermented agricultural products and is typically filtered to achieve a neutral flavor and aroma. The value threshold is a critical determinant for classification within this specific code.
The distinction between this subheading and its sibling, 2208.60.10.00, hinges solely on the declared value per liter. While both subheadings pertain to vodka in containers not exceeding 4 liters, this particular classification applies when the value is greater than $2.05 per liter, whereas the sibling code is for vodka valued at $2.05 per liter or less. This value distinction is crucial for accurate duty assessment and trade reporting.
As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. Classification is finalized at this level based on the product type (vodka), container size (not over 4 liters), and its value per liter (over $2.05). Importers and exporters must ensure accurate declaration of all these criteria to correctly classify their vodka shipments.