2208.90.10.00 - Fit for use as beverages 🖩
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, 2208.90.10.00, specifically covers undenatured ethyl alcohol-based beverages, spirits, liqueurs, and other spirituous beverages that are fit for direct consumption as beverages. This includes a wide array of alcoholic drinks that have undergone fermentation and distillation, and are intended for drinking. The key criterion for inclusion in this category is that the product is marketed and intended for consumption as a beverage.
This category is distinguished from its sibling, 2208.90.05.00 ("Not fit for use as beverages"), by the intended use and quality of the product. While both may contain similar alcoholic components, this classification applies only to those products that meet standards for palatability and suitability for consumption as a drink. For instance, industrial alcohols or highly concentrated spirits intended solely for compounding or manufacturing would fall under the "not fit for use as beverages" category, whereas ready-to-drink spirits, liqueurs, and mixed alcoholic beverages would be classified here.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification relies heavily on the explicit definition of "fit for use as beverages" and the broader context of Chapter 22, which deals with alcoholic beverages. Importers and exporters should ensure that the product's packaging, labeling, and marketing clearly indicate its intended use as a consumable beverage to support this classification.