2208.90.14.00 - 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, 2208.90.14.00, specifically covers brandies of the "Slivovitz" type, which are valued not over $3.43 per liter, and are presented in containers each holding more than 4 liters. Slivovitz is a fruit brandy, typically made from plums, originating from Central and Eastern Europe. The key classification criteria at this level are the type of spirit (Slivovitz brandy), its valuation threshold, and the volume of the individual containers.
This category is distinguished from its sibling, 2208.90.12.00, solely by the size of the packaging. While 2208.90.12.00 pertains to Slivovitz brandy valued under the specified threshold and packed in containers of 4 liters or less, this code, 2208.90.14.00, applies exclusively to the same type of spirit when it is packaged in containers exceeding 4 liters. Both categories fall under the broader umbrella of "Other" brandies within the "Beverages, spirits and vinegar" chapter.
As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, the classification is complete at this level, relying on the defined parameters of spirit type, valuation, and container volume to accurately categorize the imported or exported goods. Importers and exporters should carefully verify the per-liter valuation and the volume of each individual container to ensure correct classification.