2208.90.12.00 - In containers each holding not over 4 liters
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $2.35/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2208.90.12.00, specifically covers slivovitz, a type of brandy, which is valued at not more than $3.43 per liter and is presented in containers each holding a volume of not more than 4 liters. Slivovitz, derived from plums, falls under the broader category of other spirituous beverages within undenatured ethyl alcohol products. The critical defining factors for this particular subcategory are the per-liter valuation and the size of the individual retail containers.
This category is distinguished from its sibling, 2208.90.14.00, solely by the volume of the containers. While both classify slivovitz valued at not over $3.43/liter, 2208.90.12.00 applies to smaller containers (up to 4 liters), whereas the sibling category is for larger containers (over 4 liters). This distinction is crucial for importers and exporters to ensure accurate declaration based on the packaging size presented for customs clearance.
As this is a leaf node within the HTS classification system, there are no further subcategories. Therefore, classification at this level is definitive. Importers and exporters should focus on verifying the product type (slivovitz), its valuation (not exceeding $3.43 per liter), and the volume of each individual container (not exceeding 4 liters) to correctly apply this tariff code.