2208.70.00 - Liqueurs and cordials

This HTS category, 2208.70.00, specifically encompasses liqueurs and cordials. These are spirituous beverages characterized by the addition of flavorings, sweeteners, and often coloring agents to a base alcohol. Unlike other spirits that derive their primary character from the distillation process of specific raw materials (such as grapes for brandy or fermented sugar-cane products for rum), liqueurs and cordials achieve their distinctive taste profiles through the infusion of herbs, fruits, spices, or creams.

Distinguishing this category from its siblings, 2208.70.00 differs from whiskies (2208.30), rum (2208.40), gin (2208.50.00), and vodka (2208.60) in its flavoring and sweetening methods. While those categories are defined by their base distillation and aging processes, liqueurs and cordials are primarily identified by their added flavorings and often their sweeter profile, making them distinct from unflavored spirits or those with flavor profiles primarily derived from their raw materials and aging.

The subcategories for liqueurs and cordials, 2208.70.00.30 and 2208.70.00.60, differentiate based on the size of the retail packaging. This distinction is often relevant for excise tax purposes or specific import regulations related to consumer-sized versus bulk containers. Therefore, when classifying liqueurs and cordials, both the nature of the beverage as a flavored and sweetened spirit and the size of the individual containers are critical considerations.