2208.60.50.00 - In containers each holding over 4 liters 🖩
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 classification, 2208.60.50.00, pertains to vodka specifically when it is presented in containers with a capacity exceeding four liters. This category encompasses all forms of vodka, regardless of its base ingredient or production method, as long as it meets the standard definition of vodka and is packaged in larger formats suitable for wholesale or industrial distribution. The alcoholic strength is implicitly covered by the parent heading for vodka, with this subcategory focusing solely on the packaging size.
The key distinguishing factor for this category is the volume of the individual containers. It stands in direct contrast to its sibling category, which covers vodka packaged in containers holding four liters or less. This distinction is crucial for customs purposes, as different packaging sizes can affect duties, taxes, and import/export regulations. Therefore, the size of the primary retail or distribution vessel is the sole determinant for placing vodka within this specific classification.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 2208.60.50.00 is final once the product is identified as vodka and its packaging is confirmed to exceed four liters per container. This ensures a clear and unambiguous classification for such goods entering or leaving a customs territory.