2208.90.15.00 - Valued over $3.43/liter 🖩
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 | $2.35/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, HTS 2208.90.15.00, specifically classifies slivovitz, a type of brandy, that is valued at over $3.43 per liter. Slivovitz is a fruit brandy, typically made from plums, and this classification pertains to its higher value variants. The alcoholic strength by volume for all spirits within heading 2208 is a critical factor, and for this specific subcategory, the valuation serves as the primary differentiator.
Distinguishing this category from its sibling, "Valued not over $3.43/liter," is purely based on the per-liter monetary worth of the slivovitz. Both are slivovitz, a type of brandy, and fall under the broader classification of "Other" undenatured ethyl alcohol and spirituous beverages. The key difference lies in the assessed import or export value.
As this is a leaf node within the HTS classification system, there are no further subcategories. Therefore, the focus for classification under HTS 2208.90.15.00 is on confirming the product is indeed slivovitz, that it is not denatured ethyl alcohol, and that its value exceeds the stated threshold of $3.43 per liter. This valuation is typically determined based on the invoice price or an appraised value by customs authorities.